The Iowa Homemaker

Article Title

Tea Room Accounting

Table of Contents

Unlike a mercantile concern, the stock-in-trade of a tea room consists solely of food which, at most, will last only a couple of weeks. The records and accounts of a tea room should not differ materially from those of any other· business. The big problem in tea room catering is to serve the guest with the best food and still keep the per capita cost within reasonable limits. The accounting for cash and other property is simple; it is in the kitchen and store room where large losses occur. A simple cost system in the kitchen, combined with comparative analytical reports of the report on sales, is the best solution of this problem. Many economies may be effected and numerous losses and wastes detected, when detailed records of daily food consumption are kept for comparison.



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