ABSTRACT
The 18 examples introduced in the first two chapters presented common but major activities of a restaurant business during its beginning stage. Along with the examples, the changes of the financial condition of the business were explained with a series of financial statements. In practice, however, businesses do not prepare their financial statements, particularly the Balance Sheet, as often as introduced in this book. This book presented it in such a manner only to help readers comprehend the big picture about how business activities transform to the financial information on both statements.
