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008			110218s2002 nju 001 0 eng
020			_a0471213799 (pbk.)
020			_a9780471213796 (pbk.)
039		9	_a201102181354 _bVLOAD _c201010211009 _dwilmina _c201010211005 _dwilmina _c201010211004 _dwilmina _y200407271946 _zVLOAD
082	0	4	_a647.940681 _bSCH
100	1		_aSchmidgall, Raymond S., _d1945- _917873
245	1	0	_aRestaurant financial basics / _cRaymond S. Schmidgall, David K. Hayes and Jack D. Ninemeier
260			_aNew Jersey : _bJohn Wiley, _cc2002.
300			_axiv, 338 p.; _c24 cm.
504			_aIncludes bibliographical references and index.
505	0		_a1. Introduction to financial management.- 2. Debits and credits - the mechanics of accounting.- 3. The balance sheet.- 4. The income statement.- 5. Analysis and intepretation of financial statements.- 6. Cash flow.- 7. Understanding cost concepts and break-even.- 8. Pricing for profits.- 9. Operating budgets.- 10. Accounting aspects of food and beverage control.- 11. Payroll accounting.- 12. Accounting for fixed and other assets.- 13. Cash and revenue control. - Recommended reading. - Index.
650		0	_aHospitality industry _xFinance. _9209532
650		0	_aRestaurant management. _911637
700	1		_aHayes, David K. _911630
700	1		_aNinemeier, Jack D. _912098
920			_aSHT : 622527, 622599, 622952, 642247, 148764
999			_c26927 _d26927