HTML Preview Restaurant Sample Statement page number 2.
Restaurant Client
123 Any Street
St. Louis, MO 63000
December 31, 2000
OPERATING STATEMENT
See Accountants' Compilation Report
Restaurant Op Stmt - Food & Bev
CURRENT
PERIOD
TWELVE
MONTHS
CURR.
%
YTD
%
SALARIES & WAGES
403 - Wages - Cook 9,838.98 88,309.41 11.89 9.11
404 - Wages - Bus/Dishwash 1,686.55 22,329.82 2.04 2.30
405 - Wages - Servers 2,287.28 32,646.68 2.76 3.37
406 - Wages - Host 914.78 16,020.88 1.11 1.65
409 - Wages - Bar 2,364.20 37,830.43 2.86 3.90
412 - Wages - Managers 4,267.86 32,148.89 5.16 3.32
414 - Wages - Training 587.55 2,949.44 0.71 0.30
TOTAL SALARIES & WAGES 21,947.20 232,235.55 26.53 23.95
EMPLOYEE BENEFITS
431 - FICA Tax 3,241.60 27,919.91 3.92 2.88
432 - Unemployment & City Taxes 707.31 3,791.05 0.86 0.39
435 - Health & W/C Insurance 1,422.35 7,270.35 1.72 0.75
439 - Medical Expense 50.00 861.00 0.06 0.09
460 - Employee Training & Education 0.00 100.00 0.00 0.01
TOTAL EMPLOYEE BENEFITS 5,421.26 39,942.31 6.55 4.12
DIRECT OPERATING EXPENSES
509 - Contract Cleaning & Contractors 513.00 9,650.13 0.62 1.00
510 - Tableware, Linen, & Silverwar 1,195.69 7,955.23 1.45 0.82
511 - Kitchen Utensils 60.00 1,243.10 0.07 0.13
512 - Menus & Drink Lists 23.40 485.49 0.03 0.05
513 - Flowers & Decorations 0.00 77.75 0.00 0.01
514 - Cleaning, Bar & Paper Supplie 2,808.95 17,628.26 3.40 1.82
517 - Music & Entertainment 249.69 4,001.75 0.30 0.41
548 - Permits & Licenses 0.00 2,870.24 0.00 0.30
583 - Uniforms 0.00 980.96 0.00 0.10
595 - Miscellaneous 340.38 4,048.37 0.41 0.42
TOTAL DIRECT OPERATING EXP. 5,191.11 48,941.28 6.28 5.05
MARKETING
533 - Comps, Coupons & Discounts 6,698.18 66,418.80 8.10 6.85
534 - Advertising 0.00 1,469.35 0.00 0.15
TOTAL MARKETING 6,698.18 67,888.15 8.10 7.00
ENERGY & UTILITY SERVICE
526 - Utilities 1,959.79 30,297.20 2.37 3.12
527 - Waste Removal 288.47 3,552.94 0.35 0.37
TOTAL ENERGY & UTILITY 2,248.26 33,850.14 2.72 3.49
ADMINISTRATIVE & GENERAL
612 - Postage & Delivery 0.00 237.01 0.00 0.02
616 - Officer Salaries 3,168.00 47,388.00 3.83 4.89
629 - Telephone - Restaurant 317.17 3,666.04 0.38 0.38
635 - Liquor Liability Insurance 0.00 2,730.00 0.00 0.28
645 - Other Taxes 0.00 45.00 0.00 0.00
655 - Contributions 40.00 40.00 0.05 0.00
664 - Professional Fees 945.84 9,697.20 1.14 1.00
666 - Office - Printing & Supplies 548.33 4,319.21 0.66 0.45
667 - Bank & Merchant Charges 1,040.44 13,155.87 1.26 1.36
670 - Protective Services 124.00 244.00 0.15 0.03