ABSTRACT
This chapter discusses the need for an Internal Control System and how to put one in place. Equal importance are the matters of internal control and the preparation of accounting statements, analyses, and projection of future trends. The foregoing is a standard type of statement that furnishes the information necessary for good, tight internal control, and the facts needed for accurate forecasting. Construction of forms and the keeping of internal control records such as these can be facilitated by using your computer. According to Association research, more table service operators are using computers and other automation technologies each year. More operators are also implementing technologies such as POS systems, handheld ordering terminals and seating-management software to meet customers' needs. As both software and hardware systems become less expensive and more sophisticated, both should become even more prevalent at restaurants in all check-size categories.
