The NEW Uniform System of Accounts for Restaurants IS HERE!
The National Restaurant Association's Uniform System of Accounts is back in
print. This latest edition contains many updates, changes and enhancements from
previous editions and was co-edited by RestaurantOwner.com's Jim Laube and
Restaurant Startup and Growth magazine's Barry Shuster
This latest edition reflects the many operational, marketing and
technological changes in the industry over the past decade and has been designed
specifically to assist single-unit and small multiunit operators maximize
the usefulness and value of their financial information as a tool to manage the
ongoing operations of their restaurants.
The organization and accounts used in the Uniform System of Accounts for
Restaurants has been modified and updated in this latest edition. The format of
the statement of income has been reformatted to be more useful in evaluating
key restaurant costs and margins such as prime cost and management controllable
profit. The terminology has been updated and several new accounts have been
added, particularly in the statement of income to reflect the use of new
technology and other operating and marketing practices common in many
The Uniform System of Accounts for Restaurants is also designed to assist
restaurant bookkeepers and accountants navigate the myriad of often unique
and varied accounting issues of the restaurant industry. This includes
dealing with discounts and comps, server banking, paid-outs, gift certificates,
breakage, service charges and more.
Also, the restaurant controls chapter of the book has been greatly expanded
and includes sections on industry best practices to control cash, food and
beverage, labor and a section on the value of weekly prime cost reporting.
Highlights of the NEW Uniform System of Accounts for Restaurants:
of Accounts for Restaurants:
Sample pages from the NEW Uniform System of Accounts for Restaurants:
System of Accounts for Restaurants:
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