CC FINAL 8-14

Question 1

Employee meals are a form of compensation and are therefore added: __________

Accepted Answer

To the payroll cost and subtracted from the food cost

Question 2

Total Inventory Cost

Accepted Answer

The closing inventory on hand multiplied by the puchase price per unit.

Question 3

Alcohol Beverage Turnover Rate

Accepted Answer

Cost of goods sold divided by average liquor inventory.

Question 4

Theft by management and bookkeeping staff may involve

Accepted Answer

Answer a and b

Question 5

The reasons why beverage cost percentages may differ from one beverage operation to the next is as follows:

Accepted Answer

All of the above

Question 6

The lower the sales with the same number of employee hours, the higher the productivity.

Accepted Answer

False

Question 7

Wine Inventory Turnover Rate

Accepted Answer

cost of goods sold divided by average wine inventory.

Question 8

Opening Inventory on Hand

Accepted Answer

The previous accounting period's closing inventory.

Question 9

What is the purpose of the Alcohol Beverage Storeroom Inventory Report?

Accepted Answer

To track inventory and determine if it is being properly managed

Question 10

Which of the following defines a cocktail?

Accepted Answer

A combination of two or more alcohol beverages

Question 11

A sound beverage management system will help prevent theft by doing all but which of the following?

Accepted Answer

Random drink ordering by the bar manager

Question 12

The cost of goods sold percentage reflects management’s ability to:

Accepted Answer

control food cost and beverage cost in the daytoday operation of business

Question 13

If a 750 mL bottle of liquor cost $32.50 — what is the unit price per ounce?

Accepted Answer

$1.28

Question 14

This report provides management with a specific cash and card sales analysis for a shift.

Accepted Answer

cash & Card Sales Report

Question 15

What is the purpose of the Server Productivity Report?

Accepted Answer

Allows management to analyze the performance of every server.

Question 16

If cost percentages are not in line according to planned percentages, the problem is probably NOT

Accepted Answer

Bartender is measuring accurately.

Question 17

What are the effects of ongoing training?

Accepted Answer

Answers a and c

Question 18

What is prime costs?

Accepted Answer

The categories of food, beverage, and labor, which are typically reported

Question 19

A variance exceeding an acceptable percentage would require: _

Accepted Answer

Immediate analysis and action to identify the problem and correct it.

Question 20

Cost of Goods Sold

Accepted Answer

The amount sold mulitplied by the requisition cost per unit.

Question 21

When the liquor portion cost is $0.90 and with an evaporation loss of 5%, what would be the evaporation cost?

Accepted Answer

$0.045

Question 22

Which one of the following statements is not true?

Accepted Answer

Beverage cost percentages close the same for most operation in the industry

Question 23

A reporting form that accounts for the money taken in at the end of a shift.

Accepted Answer

Cash Turn-in Report

Question 24

well vodka has a unit price of $0.38 and the drink recipe calls for 1.5 ounces- extension price of liquor portion?

Accepted Answer

$0.57

Question 25

What is the value of cross- training for employees in the typical foodservice operation?

Accepted Answer

All of the above

Question 26

The selling price of espresso drinks is determined by all of the following except:

Accepted Answer

Cost of espresso equipment

Question 27

A well- defined job description should specifically describe what three points?

Accepted Answer

Qualifications, responsibilities, and functions

Question 28

The sales mix ratio of food and beverage sales must be assessed every accounting period for the following reason:

Accepted Answer

A shift in the sales pattern can affect overall profit.

Question 29

When taking a bar inventory of alcohol beverages, the remaining amounts for the bottles in use are recorded by: __

Accepted Answer

Tenths of a bottle amounts

Question 30

How is the Minimum Menu Price determined when completing a Drink Cost Card?

Accepted Answer

Portion Cost ÷ Beverage Cost Percentage

Question 31

Many states have mandated the legal authority to apply tip credit which allows the restaurant operator to pay: ________

Accepted Answer

Less than minimum wage for servers

Question 32

Time cards, when printed, accompany employee paychecks and include all exce pt: __________

Accepted Answer

Start and finish times for job training

Question 33

Direct cost of employee turnover includes: __________

Accepted Answer

B and C

Question 34

Possibly the best defense, as part of a third- party liability claim, is to have:

Accepted Answer

A completed Incident Report

Question 35

the payroll cost percentage tends to become lower as the sales volume becomes higher as long as the increase in sales

Accepted Answer

:Answers a and b

Question 36

The key factors in creating and maintaining high productivity in any type of foodservice operation are:

Accepted Answer

Answers b and c

Question 37

How is the payroll cost percentage calculated?

Accepted Answer

Payroll Cost ÷ Sales

Question 38

Determining par amounts helps the beverage operation so that: _________

Accepted Answer

It maintains an adequate supply of items to meet demand.

Question 39

why would it be important to have a Standardized Recipe for each drink

Accepted Answer

To control quality, quantity, and cost

Question 40

The free pouring method is often preferred by:

Accepted Answer

Customers

Question 41

When comparing alcohol beverage purchasing to food product purchasing, what is the common purchasing objective?

Accepted Answer

To buy the best quality product at the lowest price for its specific use.

Question 42

When reviewing a Kitchen Productivity Report, how is Quantity tracked?

Accepted Answer

By the number of Customers per Employee Hour

Question 43

Which of the following tracks bar sales by identifying trends and fluctuations?

Accepted Answer

Alcohol Beverage Sales Report

Question 44

The cost of all food and beverages when added together represents a combined total that in accounting terms

Accepted Answer

Cost of Goods Sold

Question 45

The expense detail identifies costs in the major:

Accepted Answer

Purchasing categories

Question 46

Explain how the rate for unemployment taxes can vary.

Accepted Answer

According number of past employes who have filed for unemployment insurance

Question 47

Phony walkouts, phantom bottles and short pours are all

Accepted Answer

ways bartenders and servers may try to cheat the operation.

Question 48

Which one of the following is a productivity standard?

Accepted Answer

Average sales per employee hour cannot be less than $220

Question 49

sales mix percentage for beverages sales for a restaurant that has $75,345 in beverage sales and total sales of $294,678

Accepted Answer

26%

Question 50

Which one of the following activities is illegal?

Accepted Answer

Pouring an almost empty bottle of liquor into another bottle

Question 51

If the cost of the espresso drink is $0.80 and the selling price is $4.75, what is the drink cost percentage?

Accepted Answer

16.84%

Question 52

A transfer could be used for:

Accepted Answer

Tracking a bottle of rum from the bar to the kitchen.

Question 53

What is the purpose of a Payroll Budget Estimate?

Accepted Answer

It is a planned cost estimate of payroll expenses

Question 54

Beverage Inventory Size

Accepted Answer

Primarily determined by the sales volume along with several other factors.

Question 55

A foodservice operation should not experience a mishap percentage rate of higher than ______.

Accepted Answer

1%

Question 56

Closing Inventory on Hand

Accepted Answer

The actual physical count of all items at the bar.

Question 57

The primary way of controlling pour costs is to ensure that the bartender is using a:

Accepted Answer

Standardized drink recipe

Question 58

Indirect cost of employee turnover includes: __________

Accepted Answer

Loss of productivity, payroll processing expenses, and business loss

Question 59

When employees are aware that management maintains tight control, they tend to

Accepted Answer

be motivated to perform their best.

CC FINAL 8-14

Questions 59

CC FINAL 8-14

Questions 59