Chapter 14—Front of the House and Managerial Mathematical Operations
TRUE/FALSE
1. Most food service operations have point-of-sales (POS) computers, used by the waitstaff to
calculate the amount of the guest checks.
2. In the food service industry, the bill or bill of sale is called an invoice.
3. Guest checks are the responsibility of the waitperson.
4. Establishments featuring live music, a floor show, or some special type of entertainment
usually add a minimum charge to the check.
5. Most states and many municipalities have passed laws that mandate that the food service
establishment collect a percentage of the guest bill in the form of sales taxes.
6. Sales tax is the giving of a fee for a service rendered. It is money voluntarily given by
customers to the waitperson for waiting on them.
7. Gratuity ÷ amount of tip = amount of check.
8. At the end of each day or each service period, the cashier is required to fill out a cashier’s
daily report.
9. The cashier’s daily report shows information that will assist the accountant or accounting
department when filling out financial statements at the end of a financial period.
10. On the daily guest report there should be a place to enter all credit card receipts.
11. On a Daily Cash Report, gross receipts refers to the total of all separate register readings.
12. Depositing money in an account is a way of holding money in reserve for future gross
receipts.
13. A savings account is more active than a checking account because the money is usually on
the move.
14. Checking the bank statement is one of the steps involved in using a checking account.
1. Filling out the deposit slip
2. Balancing the check register
3. Writing a check
4. Checking the bank statement”
15. The deposit slip provides the depositor and the banking institution with a record of the
transaction when money is deposited in the checking account.
16. At the end of a certain period of time (for example, one month, three months, etc.—each
banking institution has its own regulations), the bank provides the depositor with a profit
and loss statement showing the activity of the account during that time period.
MULTIPLE CHOICE
1. In the food service industry, the bill or bill of sale is called a(n) _____.
a.
demand for payment
b.
guest check
c.
recipe yield
d.
invoice
2. A(n) _____ is a list of items ordered and the cost of those items tallied when dining in a
food service establishment.
a.
invoice
b.
deposit slip
c.
receipt
d.
guest check
3. A _____ means that a guest is required to spend a certain amount of money, once seated,
even if the total check amounts to less.
a.
gratuity
b.
minimum charge
c.
cover charge
d.
POS
4. Which of the following is not added to a guest check?
a.
income tax
b.
gratuity
c.
tip
d.
sales tax
5. Madge and Al received a dinner check at the Blue Review Restaurant for $40.75. The sales
tax for that particular state is 7%. What was the total bill?
a.
$2.85
b.
$4.36
c.
$28.53
d.
$43.60
6. In banquet service, a(n) _____ is almost always added automatically onto the bill.
a.
expenditure
b.
gratuity
c.
minimum charge
d.
cover charge
7. You are a waitperson at a high-end restaurant with a check average of $55.00 per person. A
gratuity of 18% is automatically added onto each check. You worked five shifts and served
a total 168 guests during the week. What is your additional income for the week?
a.
$1,409.49
b.
$9.90
c.
$8,316.00
d.
$1,663.20
8. A gratuity of 18% is automatically added onto all guest checks. The amount of the tip was
$5.50. How much was the check?
a.
$0.99
b.
$6.49
c.
$5.68
d.
$30.56
9. At the end of each day or each service period, the cashier is required to fill out a _____. The
report is a tool used by management to keep track of cash and charge sales.
a.
guest check
b.
deposit slip
c.
check register
d.
cashier’s daily report
10. Where are credit card receipts recorded?
a.
Check register
b.
Gross receipts
c.
Daily cash report
d.
Record of cash paid out
11. On the Daily Cash Report, “House Accounts” refers to:
a.
The total of the amounts collected for food, beverages, miscellaneous items, and
sales taxes
b.
The total amount of money collected by adding the cash and charge receipts
together
c.
The total amount of money that has been collected through direct charges that are
billed directly to the guest or charged back to the room in a hotel
d.
Total cash, less paid outs, gives the amount of cash that should be in the register at
the end of the day or whenever the totals are taken
12. _____ means that all charges (cost of food, beverages, tax, gratuity, etc.) are stated as one
price, usually on a per-person basis.
a.
All-inclusive pricing
b.
A cover charge
c.
A gratuity
d.
A minimum charge
13. Which of the following is not used to compute an all-inclusive price?
a.
The percentage amount of taxes that they must charge by law
b.
The percentage of gratuity that they are charging the guest
c.
The yield of the recipe
d.
The raw cost of the meal and beverages
14. _____ are a system used to entrust accumulated money for safekeeping in a bank.
a.
Bank deposits
b.
Gross receipts
c.
Guest checks
d.
Expenditures
15. If the money is deposited in a checking account, it is held in reserve to cover any check
amount written by the depositor. A _____ is a written order directing the bank to make a
payment for the depositor.
a.
check register
b.
deposit slip
c.
guest check
d.
check
16. The _____ is given to the depositor by the banking institution, so the depositor can record
deposits and checks and know the balance of money on hand.
a.
guest check
b.
check register
c.
deposit slip
d.
gross receipt
17. At the end of a certain period of time (for example, one month, three months,
etc.each—banking institution has its own regulations), the bank provides the depositor with
a _____ showing the activity of the account during that time period.
a.
statement
b.
slip
c.
register
d.
receipt
NUMERIC RESPONSE
Calculate and total the following guest checks.
1. Three guests had lunch at The Green Room. They had two shrimp cocktails @ each
for appetizers; two glasses of Sauvignon Blanc @ each; and three glasses of private
Chardonnay @ each. For their main courses, they had a filet mignon @ , a
prime rib @ , and a baked chicken @ .
$_______________
2. Four guests dined at a casino cafe for lunch. They had two pints of ale, which cost $3.40
each; two iced teas @ $1.40 each; two club sandwiches @ $7.50 each; and two patty melts
@ $5.85 each.
$_______________
3. Four guests dined at a golf club for lunch. They had 4 pints of beer, which costs each;
one iced tea @ ; two Birdies @ each; and three Bunkers @ each. What
was the total of the check? (without taxes)
$_______________
4. Two guests had dinner, and they had an entertainment card that qualified them for a
discount. They had three glasses of wine @ each; a veal entrée @ ; and a pork
tenderloin entrée @ . The card gave them a discount of 10%. What was the total of
the check? (without taxes)
$_______________
5. Two guests had dinner, and they had a gift certificate. The guests had two glasses of a
Pinot Noir @ each; a foie gras appetizer @ ; a veal parmesan entree @
; and a beef tenderloin entree @ .
$_______________
Calculate the sales tax for the guest check for each problem. Round answers to the nearest
cent.
6. Guest check $45.85, Sales tax 6.5%.
$_______________
7. Guest check $63.87, Sales tax 2 %.
$_______________
8. Guest check $103.92, Sales tax 6 %.
$_______________
9. Guest check $25.22, Sales tax 8.75%.
$_______________
10. Guest check $94.75, Sales tax 5 %.
$_______________
Find the amount of tip for each of the following bills if the tip equals 18% of the bill. Round
answers to the nearest cent.
11. $43.95
$_______________
12. $25.46
$_______________
13. $161.65
$_______________
14. $55.19
$_______________
15. $82.32
$_______________
Calculate the additional tip for each server using logic and multiplication to solve the
problems. Round answers to the nearest cent.
16. Elizabeth sells seven additional $25.99 bottles of wine a night and the gratuity is 17%, what
is her additional income?
$_______________
17. Ryan works three shifts a week. He sells 13 additional $6.00 desserts each shift. If the
gratuity is 18%, what is his additional income for the week?
$_______________
18. Rhonda sells 12 additional $5.40 appetizers each shift. If the gratuity is 35%, what is her
additional income?
$_______________
Find the total amount of each check. Round answers to the nearest cent.
19. The amount of gratuity received was $7.95. How much was the check if the gratuity was
30%?
$_______________
20. The amount of gratuity received was $23.50. How much was the check if the gratuity was
18%?
$_______________
21. The amount of gratuity received was $10.50. How much was the check if the gratuity was
20%?
$_______________
22. The amount of gratuity received was $16.00. How much was the check if the gratuity was
20%?
$_______________
23. The amount of gratuity received was $12.50. How much was the check if the gratuity was
34%?
$_______________
Back out the sales tax or gratuity from the following problems. Show the sales tax owed or
the amount of money that the business or waitperson will receive. Round answers to the
nearest cent.
24. Naomi purchased a new combination oven for $ , tax included. The sales tax was
7.50%.
Sales tax: $_______________