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Sagot :
On the income statement, the four usar sections are indeed arranged in ascending order from most to least controllable.
What is the Uniform System of Accounts for Restaurants (USAR) meant to accomplish?
When reporting the financial results of all food service operations, it is required to use the Uniform System of Accounts for Restaurants (USAR). Managers of manufacturing operations typically face a wider range of challenges than managers of foodservice.
On a P&L created using the USAR, which item is listed first?
The first numerical entry on a P&L created with the USAR is the Cost of Sales. The costs of food, beverages, and employees are prime expenses in a restaurant.
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