Uniform System of Accounts for Restaurants Summary Version - Income Statement

Transcription

1 Summary Version - Income Statement REVENUE Food Beverage Merchandise Other Income TOTAL SALES COST OF SALES Food Beverage Merchandise TOTAL COST OF SALES LABOR Management Staff Employee Benefits TOTAL LABOR PRIME COST OPERATING EXPENSES Direct Operating Expenses Music & Entertainment Marketing Utilities General & Administrative i ti Expenses Repairs & Maintenance TOTAL OPERATING EXPENSES CONTROLLABLE INCOME NON-CONTROLLABLE EXPENSES Occupancy Costs Equipment Leasing Depreciation & Amortization TOTAL NON-CONTROLLABLE RESTAURANT OPERATING INCOME Corporate Overhead Interest Expense Other (Income) Expense NET INCOME BEFORE TAX

2 SALES Food Beverage - Liquor Beer - Draft Beer - Bottled Wine Total Beverage Merchandise - T-Shirts & Hats Gifts & Novelties Candy & Gum Total Merchandise Other Operating Income - Banquet Room Rental Banquet & Catering-Equipment Rental - Net Banquet & Catering-Other Income - Net Consignment Sales - Net Cover Charges Product Rebates Service Charges - Net Vending Machine Commissions Total Other Operating Income TOTAL SALES COST OF SALES Food - Meat Seafood Poultry Produce Bakery Dairy Grocery & Dry Goods Soft Beverages Total Food Beverage - Liquor Bar Consumables Beer - Draft Beer - Bottled Wine Total Beverage Merchandise - T-Shirts & Hats Gifts & Novelties Candy & Gum Total Merchandise TOTAL COST OF SALES LABOR Salaries & Wages: Page 1

3 Management General Manager Assistant Managers Manager Trainees Total Management Staff - Back of the House - Dishwashers Expo Line Cooks Prep Cooks Total Back of House Front of the House - Bartenders Bussers Cashiers Host / Hostess Servers Total Front of House Catering / Banquet / Delivery - Service Kitchen Delivery Total Catering / Banquet / Delivery Administrative - Bookkeeping Marketing Total Administrative Total Staff Total Salaries & Wages Employee Benefits: Payroll Taxes - Federal Payroll Taxes (FICA & Medicare Tax) Federal Unemployment Tax State Unemployment Tax State Health Insurance Tax Other Payroll Taxes Insurance & Retirement - Disability Insurance Employer Contributions to Employee Retirement Accounts Life Insurance Medical / Group Insurance Premiums Pension Plan Payments Retirement Plan Expenses Welfare Plan Payments Worker's Compensation Insurance Premiums Employee Meals Other Expenses - Employee Holiday and Other Parties Employee Sports Activities Medical Expenses Page 2

4 Credit Union Awards and Prizes Transportation and Housing Total Employee Benefits TOTAL LABOR PRIME COST OTHER CONTROLLABLE EXPENSES Direct Operating Expenses: Auto or Truck Expenses Banquet and Catering Bar Supplies Cleaning Supplies Contract Cleaning Equipment/Other Rentals Flowers and Decorations Freight and Fuel Surcharges Guest Supplies Kitchen Utensils and Supplies Laundry and Dry Cleaning Linen and Linen Rental Menus and Drink Lists Miscellaneous Paper and Packaging Parking Tableware and Smallwares Uniforms Total Direct Operating Expenses Music & Entertainment: Audio Broadcast Service Bands and Musicians Comedians and Entertainers Meals Served to Musicians and Entertainers Music Licensing Fees Television Broadcast Service Total Music & Entertainment Marketing: Advertising Direct Response Marketing Public Relations and Publicity Research Other Total Marketing Utilities: Electricity Gas Heating Oil and Other Fuel Recycling Credits Trash Removal Water and Sewage Total Utilities Page 3

5 General & Administrative: Accounting and Payroll Bad Debts Bank Charges Cash (Over) / Short Claims and Damages Paid Collection Fees Consulting and Coaching Services Credit Card Charges Directors' or Officers' Fees Dues and Subscriptions Franchise Fees Insurance - Liability and General Licenses and Permits Miscellaneous Office Printing and Supplies Personnel Postage Professional Services Sales (or Beverage) Taxes Security and Deposit Services State Business Taxes Telephone and Communications Training Total General & Administrative Repairs & Maintenance: Building and Structure Equipment and Furniture Grounds and Parking Lot Total Repairs & Maintenance CONTROLLABLE INCOME NON-CONTROLLABLE EXPENSES Occupancy Costs : Rent - Minimum or Fixed Amount Rent - Percentage Rent Amount Rent - Parking Spaces Ground Rent Common Area Maintenance Insurance of Building and Contents Other Municipal Taxes Personal Property Taxes Real Estate Taxes Total Occupancy Costs Equipment Leasing Depreciation and Amortization: Amortization of Leasehold Amortization of Leasehold Improvements Depreciation on Building Depreciation on Furniture and Equipment Total Depreciation and Amortization Page 4

6 RESTAURANT OPERATING INCOME Corporate Overhead Interest Expense - Notes Long-term Debt Other Total Interest Expense Other (Income) - Grease and Waste Sales Gain / Loss on Asset Sales Officer's Salary Total Other (Income) NET INCOME BEFORE TAXES Page 5