Create and analyze a profit and loss statement using this free restaurant income statement template and guide. Restaurant Profit and Loss Statement. A restaurant profit and loss statement, also known as a restaurant P& L, reflects your restaurant's revenue and costs during a specified period of time. Basically, it functions as a bank statement for your restaurant to help you track your business's progress. Although many people know a restaurant profit and loss statement is important to understanding their business's growth, it can be challenging to know what information to include when creating one. This article will guide you through the basics of creating your own restaurant P& L, so you can better understand and manage your restaurant's finances. General Information. Frequency. Restaurant profit and loss statements can be used weekly, monthly, or yearly. Weekly statements are recommended so you can keep track of what is most profitable or costly to your establishment each week. If any adjustments are necessary, you can make those changes more quickly. Many restaurants will also use monthly and yearly restaurant profit and loss statements to show overall progress. What to Include. A restaurant profit and loss statement usually includes three main sections. The first section of a restaurant P& L includes a breakdown of your revenue. The second section lists your cost of goods sold. The final section includes restaurant operating expenses such as restaurant insurance cost and occupancy expenditures. Restaurant labor cost is often listed as a separate expense between the cost of goods sold and restaurant operating expenses. To easily see where your biggest profits or losses occur, it's helpful to break down your revenue and costs into smaller, more specific sections. A restaurant P& L is customizable to your needs, so don't completely rely on another restaurant's profit and loss statement as an example to follow. Yours can be as rudimentary or elaborate as you like, but it will be more helpful to understanding your accounts if you provide details and include the costs and gains most relevant to your establishment. Most restaurants will generate their highest profit from food and beveragesales, but it is also possible to increase revenue through other business ventures like those listed below. Be sure to list each source of income separately on your profit and loss statement. Food and beverage sales. These sales can be broken down into subsections that are listed separately, such as: food,beer, wine, and coffee. Depending on your type of establishment, you may need more subsections, or one subsection may be more profitable than another. For example, a coffee shop will likely have a higher profit fromcoffeesales than food sales, and a steakhouse will probably generate more revenue from food sales than wine sales. Other business ventures. Merchandise sales - This includes sales from any items that function as promotional material for your restaurant. This merchandise may include gift cards or souvenirs like T- shirts, recipe books, and mugs. Catering- This is a great way to reach out to the people in your area and introduce them to your cuisine. This could include providing meals at a formal event or selling snacks at a local school. If your restaurant caters, list this separately on your P& L statement. Cost of goods sold, restaurant labor cost, and restaurant operating expenses are the three main expenditures you will encounter as a restaurant owner, and they are usually listed separately on the profit and loss statement. Restaurant Operations Spreadsheet Library. Restaurant Profit and Loss Statement Determine restaurants profitability and analyse costs with ease using this spreadsheet by Alex Bejanishvili. Monthly Profit & Loss Statement. This FREE Monthly Income Statement Template features all 12 calendar months as well as a year to date total. The template calculates Net Sales, Gross Profit. All Practical Spreadsheets work with Microsoft Excel. Cost of Goods Sold. The cost of goods sold (COGS), or cost of usage, tracks the amount of money you spend on food and beverages supplied to your customers. If your restaurant has merchandise or caters on the side, you should include those expenses in COGS. To understand the cost of goods sold, you must keep track of how much you spend on inventory to accommodate your sales. It is also important to understand your menu pricing to be sure your food is priced competitively. Some restaurants try to alter their COGS by using portion controlmethods on food and beverages. This tactic decreases the inventory they use per week by a small amount, helping them to keep more in stock for the next week and lowering the COGS. Restaurant Labor Cost. Salaries and hourly wages for all employeesfrom your head chefs to your bussers make up your restaurant labor cost. The key element to controlling your restaurant labor cost is to understand how many workers you need to provide consistent and effective service without scheduling too many people. Every restaurant requires a chef, and most need a host and servers. As the restaurant owner, you have some control in the amount you spend on labor because you can determine the number of people you employ after the most essential employees are hired. Restaurant Operating Expenses. Restaurant operating expenses include costs on everything frompaper napkins to rent. Depending on your restaurant type, your expenses will vary greatly. Below is a breakdown of the more common expenses restaurant owners should consider, but it's important to break down the costs most relevant to your type of establishment on your restaurant P& L. Occupancy expenses. These expenses include the fundamentals of your business, including rent, utilities, taxes, and waste removal. Sometimes, your occupancy expenses will vary depending on your leasing agreement, but other expenditures like waste removal may be fixed. Occupancy costs might also include unforeseen expenses like equipment repairs or building repairs that are essential to your business's success and the safety of your premises. Restaurant insurance cost. Insurance is an important element to consider when running a business as it typically costs thousands of dollars a year based on the extent of the coverage you want. Your restaurant insurance cost may include coverage for general liabilities, worker's compensation, property damage, business crimes, loss of income, equipment breakdown, and more. Some insurance companies will work with restaurant owners to customize options, so don't be afraid to shop around. Progressive, Farmer's Insurance,Liberty Mutual, and. Nationwide are a few companies that provide information on restaurant insurance. Miscellaneous. Miscellaneous costs include any daily expenses that are necessary to your restaurant's success like buying napkins, restocking yourpaper cups, or replacing glassware. These expenses will vary depending on the type of establishment you operate. For example, when comparing a fast food business and a 5- star restaurant, the fast food business will spend more money on disposable cups and napkins while the 5- star restaurant will invest more money in china dinnerware. Net Profit/Loss. At the end of your restaurant profit and loss statement, you will list your net profit or loss based on your revenue and costs. To calculate your net profit or loss, subtract both the restaurant labor cost and the restaurant operating cost from your gross profit. Your revenue needs to be greater than all of your costs combined for you to generate a profit. The table below is an example of what your P& L may look like. Restaurant Profit and Loss Statement, January 2. Sales. Week of Jan 4. Week of Jan 1. 1Week of Jan 1. TOTAL. Add all amounts from food and beverage sales to get your total revenue per week. With a little research and planning, you can be well on your way to creating an accurate profit and loss statement for your restaurant so you can understand your financial progress. Related resources: Guidelines for Training Restaurant Servers. Restaurant Management: How to Start a Restaurant. Restaurant Legal Structure: An Overview of Corporate Law. The Myth of Restaurant Failure. All of which calculate on different combinations of value and comparison measures. Pn. L Access database has already been imported into the Contoso. Pn. L workbook. The database is provided as a separate download in case you want to create your own test data model and use it as a data source.
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Both the undergraduate and graduate programs are characterized by strong interdisciplinary relationships with the Departments of Mechanical and Aerospace Engineering, Physics, Mathematics, Bioengineering, Chemistry, Electrical and Computer Engineering, Computer Science and Engineering, the Materials Science Program, and associated campus institutes such as the Institute of Geophysics and Planetary Physics, Institute for Pure and Applied Physical Sciences, Institute for Biomedical Engineering, Center of Excellence for Advanced Materials, California Space Institute, Calit. Qualcomm Institute, and Scripps Institution of Oceanography. The program and curricula of the Department of Structural Engineering will educate and train engineers in a holistic approach to structural systems engineering by emphasizing and building on the commonality of engineering structures in materials, mechanics, analysis and design across the engineering disciplines of civil, aerospace, marine, and mechanical engineering. Although structural engineering is traditionally viewed as an activity within civil engineering, in actuality many other engineering disciplines such as aerospace, marine (naval, offshore), and mechanical engineering contain well established discipline- specific structural systems and components. In all of the various engineering disciplines there exists a large commonality in the structural materials used, in the general principles of structural mechanics, in the overall design philosophy and criteria, and in the modeling and analysis tools employed for the numerical quantification and visualization of structural response. Particularly, small disciplinary differences in materials and computational tools are rapidly disappearing with the civil engineering community opening up to new structural materials developed and used to date primarily in the aerospace industry, and with computational developments which are less product specific but more geared towards a holistic structural systems design approach with interactive graphics, object- oriented database management and concurrent visualization and data processing. Developments in overall structural systems design are increasingly cross- disciplinary over many traditional engineering areas. The Undergraduate Program Degree and Program Options The Department of Structural Engineering offers a unique engineering program leading to the BS in structural engineering that is accredited by the Engineering Accreditation Commission of the Accreditation Board for Engineering and Technology (EAC/ABET). The BS programs require a minimum of 1. The structural engineering programs of study have strong components in laboratory experimentation, numerical computation, and engineering design. Design is emphasized throughout the curricula by open- ended homework problems, by laboratory and computer courses that include student- initiated projects, and finally, by senior design project courses that involve teams of students working to solve engineering design problems brought in from industry. The structural engineering program is designed to prepare students receiving a bachelor’s degree for professional careers or for graduate education in their area of specialization. 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The two works in question—Berlioz’s Beatrice and Benedict Overture and Bernstein’s Serenade for Violin and Orchestra—are further unified in that literature inspired both pieces. The program closes with Tchaikovsky’s powerful, turbulent Fourth Symphony—a hugely popular work that needs little introduction. Leonard Bernstein Arias and Barcarolles Halil Concerto for Orchestra (Jubilee Games) Mass On the Town Prelude, Fugue and Riffs Serenade. Leonard Bernstein once wrote. Serenade (After Plato’s Symposium) Bernstein’s Serenade (After Plato’s Symposium), a “violin concerto” for soloist, string orchestra, harp, and. Bernstein's own notes for the Serenade for violin and orchestra (1954) stress, a bit disingenuously, that the work has no 'literal program,' but was inspired by a re-reading of Symposium, Plato's celebrated dialogue on the. Bernstein subsequently performed concerts with the orchestra and recorded his Serenade. Leonard Bernstein provided this grant to develop an arts-based education program. The Leonard Bernstein. Leonard Bernstein: Notes. BERLIOZ: Beatrice and Benedict Overture. HECTOR BERLIOZBorn: December 1. La- C. Other listeners may recall Emma Thompson and Kenneth Branagh playing those roles in Branagh’s more traditional 1. In spite of the Shakespearean source and a gorgeous score, the opera has not achieved the kind of popularity that it deserves. Its bubbly overture, however, has become a concert favorite. The reasons are similar to those that distinguish other Berlioz overtures such as Roman Carnival, Rob Roy and Le corsaire—all are brilliant orchestral showpieces that exude energy and excitement. In her next role, as Juliet, she further mesmerized him. Although he did not meet Smithson until 1. They married in 1. The marriage was not a success; however, his enchantment with the English bard proved more durable. As early as 1. 83. Berlioz considered a musical adaptation of Much Ado About Nothing, but other projects intervened and he set the sketches aside—for three decades. Beatrice and Benedict followed his epic Les Troyens by just a couple of years, and it was something of a reaction to that work. By nature, Berlioz was more attuned to tragedy than to comedy. Beatrice and Benedict was an exception. The entire opera, as Berlioz’s biographer Hugh Mac. Donald has written, has the polish and refinement of an experienced composer. Berlioz implements these qualities with an uncharacteristically light touch. His overture is brimful of good humor, further leavened by the charm of light opera. Many of its details are Italianate, such as the triplets that are a constant textural component, whether as melody or underpinning. Beatrice and Benedict adheres to a familiar pattern in Berlioz overtures. A brilliant Allegro opens the piece, followed by a more sedate and lyrical Andante. Another brisk Allegro concludes the work. Two melodies adapted from the opera provide the principal thematic material. After a hiccupy start, punctuated by cascading triplets and jaunty dotted rhythms, Berlioz moves to his Andante section. It opens with a fine introductory passage for horns and solo clarinet, before the strings announce one of those long- breathed melodies for which Berlioz is celebrated. Though relatively brief, this interlude establishes the romantic aspects of the opera as a complement to the sharp- tongued comedy of the outer sections. A shimmering tremolando transition anticipates the main body of the Allegro, in which Berlioz develops the opening material at a breathtaking pace. Instrumentation: piccolo, flute, two oboes, two clarinets, two bassoons, four horns, two trumpets, cornet, three trombones, timpani and strings. BERNSTEIN: Serenade for Solo Violin, String Orchestra, Harp and Percussion (after Plato’s Symposium)LEONARD BERNSTEINBorn: August 2. Lawrence, Massachusetts. Died: October 1. 4, 1. New York, New York. Composed: between autumn 1. Premiered: September 1. Venice. Isaac Stern was the soloist; the composer conducted the Israel Philharmonic. First NJSO performance: 1. Marco Parisotto conducted soloist Daniel Heifetz. Duration: 3. 1 minutes. In Plato’s Symposium, a group of Athenians at a drinking party amuse themselves by discussing the merits of love. The participants include Socrates and Aristophanes; their dialogue muses on love’s nature, its power and the yearning and passion it inspires. Bernstein’s 1. 95. Serenade translates some of Plato’s dramatic retelling into music. The composer’s biographer Peter Gradenwitz likens the work to a solo concerto in the form of a symphonic suite. Bernstein casts the violinist as chief speaker. Unaccompanied violin opens the work, establishing a prominent profile in the opening measures of the middle movements. Not until the finale (Socrates: Alcibiades) do we hear a conventional orchestral exposition preceding the soloist’s entrance, as in most concertos. He had planned to write a concerto for Stern to introduce at the Venice Festival in September 1. After reading Plato’s Symposium, he changed his concept of the new piece. Bernstein’s film score for Elia Kazan’s On the Waterfront also dates from 1. In spirit, however, Serenade more closely resembles Bernstein’s First Symphony, “The Age of Anxiety” (1. Like that earlier work, Serenade derives from a literary model, with the solo instrumentalist as protagonist. Both compositions stretch accepted definitions of genre, whether symphony or concerto. Isaac Stern was so pleased with the score that he chose to edit it for the publisher G. Critics have praised the Serenade for its unity, coherence and musical logic. The slow movement (IV – Agathon) contains some of the loveliest, most emotionally pregnant music Bernstein ever composed. The finale is a superb fusion of jazz elements with traditional folk dance rhythms—as well as virtuosic writing for percussion. Instrumentation: harp, percussion (snare drum, tenor drum, bass drum, suspended cymbal, chimes, triangle, temple blocks, tambourine, xylophone and glockenspiel), strings and solo violin. TCHAIKOVSKY: Symphony No. PETER ILICH TCHAIKOVSKYBorn: May 7, 1. Votkinsk, Russia. Died: November 6, 1. St. Petersburg, Russia. Composed: 1. 87. 6–7. Premiered: February 2. Moscow. Nikolai Rubinstein conducted. First NJSO performance: 1. Rene Pollain conducted. Duration: 4. 4 minutes. Tchaikovsky’s Fourth Symphony is inextricably entwined with the emotional havoc in his life during the year 1. That was the year he began his remarkable correspondence with Nadejhda Filaretovna von Meck, the wealthy patron who was to provide both emotional sustenance (via her letters) and financial security to the composer for more than a decade. Antonina Milyukova, a former student of Tchaikovsky’s, wrote to him with declarations of love and threats of suicide, inexplicably prompting him to propose to her, marry her and leave her within a matter of months. Desperate for emotional stability and wrestling with the torment of his homosexuality, Tchaikovsky sought refuge in the country, in his correspondence and in composing. More and more, Tchaikovsky turned to von Meck for spiritual guidance, as confidant and as muse. The F minor symphony was the first work he dedicated to her, and he called it “our symphony” in his letters to her. In one of his letters to von Meck, he sketched a program, identifying the opening brass fanfare as “Fate ! A third theme combines musical elements from the other two, and allows Tchaikovsky to develop his material into a colossal and emotionally intense opening movement. The composer wrote. This is that melancholy feeling that comes in the evening when, weary from your labor, you are sitting alone, you take a book—but it falls from your hand. There comes a whole host of memories. It is both sad that so much is now past and gone, yet pleasant to recall your youth. You both regret the past, yet do not wish to begin your life again. It is pleasant to rest and look around. The passionate climax is a reminder of the tumult at the beginning of the symphony. After each section has its turn, the three are brilliantly interwoven to conclude the movement in anticipation of the brilliant finale. Tchaikovsky was comparatively neutral on any program for this movement, calling its individual sections “capricious arabesques . We do not reach that satisfactory conclusion without additional struggle, however. The “fate” motive from the first movement recurs, a significant storm cloud on the horizon. Presently, Tchaikovsky recalls passages from the second and third movements as well, intermingling them with the adapted strains of a Russian folk song. The quotations from the first three movements make the symphony a cyclic structure. Despite references to the “fate” motive, Tchaikovsky succeeds in erasing the clouds in a fiery, exciting conclusion. Scholars and musicians are still debating the extent to which the Fourth Symphony is an emotional autobiography for its composer. What is indisputable is the electric effect that Tchaikovsky’s music still has on audiences, 1. Instrumentation: woodwinds in pairs plus piccolo, four horns, two trumpets, three trombones, bass tuba, timpani, triangle, cymbals, bass drum and strings. ARTIST BIOS. JACQUES LACOMBE, CONDUCTOR. For Jacques Lacombe's bio, click here. The Israeli violinist has appeared worldwide with major orchestras such as the London, Israel, Czech and Munich Philharmonics; London, Chicago, San Francisco, St. Louis, Seattle, Atlanta, Vancouver and NHK Symphonies; Royal Scottish National Orchestra; Deutsches Symphonie- Orchester Berlin; Orchestre de la Suisse Romande and Leipzig Gewandhaus. Last season, he made his debut at the BBC Proms in London. This season, he becomes Creative Partner and Principal Guest Artist with the Pro. Musica Chamber Orchestra in Columbus, Ohio. He gave the UK premieres of Michael Daugherty’s Fire and Blood concerto with the London Symphony Orchestra and of Balys Dvarionas’ Violin Concerto with the BBC Symphony Orchestra. Accolades for his extensive discography with BIS Records include Diapason d’Or of the Year, Choc de Classica and Disc of the Month (Classic. FM, Strad and BBC Music Magazine). In 1. 99. 4, he received the Henryk Szeryng Foundation Career Award. He plays the 1. 69. Leopold Auer” Stradivari, on extended loan to him through the Stradivari Society of Chicago. Captive Breeding Programs For Red Pandas PredatorsIn the case of the red panda, the impact on regional autonomy is minimal. Giant Panda Breeding Efforts Have Actually Been. Giant Panda Breeding Efforts Have Actually Been. China Giant Panda Captive Breeding, Panda Breeding Centers. After a baby panda is born, the mother panda will eat less, and will devote her time and energy to feeding and training the baby, which is very laborious, and thus reduces her health and life span. Pandas in captivity can live 3. Estimates of giant panda numbers are no more than 2,0. Female pandas usually can give birth to only one baby panda at a time, and newborn pandas are extremely fragile. Therefore to save the species, China has begun captive breeding programs. See Giant Panda Volunteer Programs. Captive Breeding Success Stories. The IUCN Red List of. Giant panda breeding breakthrough in China By Ella Davies. Captive Breeding Programs For Pandas Pandas are one of the many endangered species that benefit from captive breeding. Pandas are endangered because of human activities. NYC WKDEV - Policy & Program Initiatives. THE ISSUENew York City residents who lack a High School Diploma can advance their educational and career goals by earning a High School Equivalency (HSE) Diploma. While the General Educational Development Test, or GED. There a number of important differences between the former GED and the current TASC: Subjects. This booklet is designed to enable New York State residents lacking a complete high school education to apply for and obtain a state equivalency. Supported the “2. GED. Consulted with the New York State Education Department, New York City Department of Education, CUNY, ten city agencies, three libraries, test preparation providers, professional development organizations and other stakeholders during the summer of 2. Developed a comprehensive proposal in partnership with NYSED, at the request the NYC Workforce Funders, to explore ways that the funders could make investments in the adult education system in light of the HSE changes. High School Equivalency. New York State has selected a new high school equivalency test called the Test Assessing Secondary Completion. Full Program Tuition.The NEW High School Equivalency test. Successful completion of the NEW High School. The TASC Preparation program prepares adult students 17. State High School Equivalency Diploma. Are all alternative education programs high school equivalency. High School Equivalency. New York State has selected a new high school equivalency test. A student can earn a high school equivalency diploma in New York. There are three High School Equivalency (HSE) tests currently available. North Carolina: TASC test, GED C Program To Implement Postfix Expression Evaluation. SAMPLE INPUT AND OUTPUT. See complete series on data structures here: http:// In this lesson, we will see an efficient algorithm to convert Infix to Postfix using stack data structure. See source code here. C++ program to evaluate an expression entered in postfix form. 5 Responses to “C++ program to evaluate an expression entered in postfix form. C++ program to implement Stack using Formula Based Representation. To write a C program for evaluating postfix expression using linked list implementation of Stack ADT. C program to implement evaluation of Postfix expression using Stack. C Program to implement Infix to Postfix Expression conversion algorithm. C program to implement evaluation of Postfix expression using. C++ Program to Evaluate an Expression using Stacks. This C++ program, using a stack data strucure, computes value of postfix expression which pushes operands and pops these values on encountering an operator. C Program To Evaluate Postfix Expression Using Array. C Program To Implement Postfix To Prefix Conversion. C Program For Evaluating Postfix Expression Using Array(Stack). Following is C implementation of above algorithm. Infix, Prefix and Postfix Expressions. Let’s interpret the troublesome expression A + B * C using operator precedence. B and C are multiplied first. |
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