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CHAPTER TWO An Examination of Eating and Drinking
CHAPTER THREE How to Prepare a Financial Ratio Analy
CHAPTER FIVE The Leasing of Assets by Restaurants
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Accounts Receivable ANALYSIS OF EATING asset category asset group Assets between $5.0 average Capital Ratio Cent of Total centage of Sales CORPORATIONS ANALYZING NUMBERS Corporations with Assets corporations with Total Cost of Sales Current Assets Current Liabilities Current Ratio Depreciation DISTRIBUTION FOR EATING DRINKING PLACE CORPORATIONS DRINKING PLACE PARTNERSHIPS DRINKING PLACES ANALYZING Eating and Drinking Federal income taxes food-service operator FREQUENCY DISTRIBUTION funds INCOME STATEMENT ITEMS INDIVIDUALLY OWNED EATING individually owned operations Individually Owned Restaurants Inventory Turnover investment leasing of assets loan Mortgages Payable National Restaurant Association Number of Businesses number of establishments NUMBERS AND SALES Overhead Costs Percentage of Sales PLACE CORPORATIONS ANALYZING Profit after Taxes Profit Category Total Profit on Sales Profits to Total rant Corporations ratio analysis restaurant corporations restaurant operation restaurant partnerships Sales and Operations Sales before Federal SALES FOR RESTAURANT Sales Sales Sales Sales to Fixed SELECTED BALANCE SHEET tion Total Assets Total Businesses Total Net Worth