Business Management

Owning a restaurant that serves good food with friendly service doesn't guarantee success anymore. Today, independent operators must also be able to find and retain good people despite the shortage of labor, market their restaurant in the face of intense competition and know how to apply sound business practices in managing their operation. A weakness in any area can mean the difference between having a restaurant that dies, barely survives or consistently prospers.

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Restaurant Accounting and Financial Forms

We've put together some of the most common accounting/financial forms used by restaurants. For each type of form there's a brief description and the option of printing a copy for your use. All of the entries on the forms may not apply to all types of restaurants. Also, there may be entries not listed on the forms that apply to your business. These forms are not intended to replace a professional bookkeeper or accountant, but can be used to assist you in operating your business.

Income Statement
The income statement presentation under the Uniform System of Accounts for Restaurants is flexible and can be readily adopted for the very small restaurant as well as for the larger operation or chain. The form of the statement of income outlined in this section is recommended as a standard for the restaurant business.
Income Statement

Food Sales Worksheet
Many operators want to detail the makeup of food sales in order to accurately evaluate the kind of business being done. Divisions are often made between meal periods and source locations, such as by dining area, banquet room and catering. This kind of information is valuable in developing marketing efforts. This information is also helpful in balancing high and low priced items on the menu.
Food Sales Worksheet

Beverage Sales
The sale of beverages, which would include all alcoholic beverages and soft drinks, is shown separately from the statement of income. These sales generally don't include coffee, tea, milk, or fruit juices.
Beverage Sales

Cashier Summary
This form is divided into two parts. Part I is simply a summary of currency, silver, checks and charges, which make up the deposit. Part II is the cash summary or verification that sales plus closing register readings should also be recorded to make certain no transactions took place between periods of operating the registers.
Cashier Summary

Daily Report
The daily report is used for management information purposes and as a source document for recording sales and cash receipts data.
Daily Report, 3 pages

Bar Cost and Storeroom
This report is used to track the costs associated with one or more bar areas, and the storerooms issues for a period.
Bar Cost and Storeroom

Sales and Cash Receipts
This report is used to track all incoming and outgoing sources of funds. Each month it can be used to see exactly where money is coming from and where it goes to, as well as changes from period to period.
Sales and Cash Receipts

Monthly Food Costs
This monthly report records food sales, food costs and the food cost ratio for each day of the month. A sheet can be used for each area of the restaurant or multiple locations.
Monthly Food Costs