Cash & Cash

Equivalent
Control

Advanced Technical skills – FBA 11

In
Food & Beverage Service (Theory)

Mr J. Zahra

Roderick Zammit

1 December 2005
 ADVANCED TECHNICAL SKILLS THEORY FBA 11

CONTENTS

Page
No
3.1 Introduction 2

3.2 Factors involved in dealing with customers in a polite and 2

helpful Form
3.3 Billing Systems 3

3.4 Procedures of Taking Food and Drink Order 4

3.5 Procedures for Opening and Operating a Payment Point 5

3.6 Procedures in Handling Recording Payments 6

3.7 Processing Payments 7

3.8 Refunds 8

3.9 Vouchers, Token and Master Accounts 8

3.10 Unexpected Situation and Procedures to Tackle them 8

Bibliography 9

Appendix

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3.1 INTRODUCTION

Part of the control of revenue comes from an analysis or summary of daily business as
collated by cashier recording the actual sales of food and drink as taken from waiter’s
check when complete the form is forwarded to the accounts department to be
reconciled with the checks received from the kitchen and those from the cashier this
control over the day can show how profitable has been the operation.

This information is prepared for management perusal each day to provide details of
the customers served, average spend per person, complaints, complimentary, etc

3.2 FACTORS INVOLVED IN DEALING WITH CUSTOMERS IN A

POLITE AND HELPFUL FORM.

• Customers feel at home

• Always address customers with sir or Madam unless further instruction are
given by the guest
• Always try to anticipate unexpressed need of the guests
• Initial Phrases of greeting will be in the local language, or may be in the
guests, speaking first.
• When guest approach, team members immediately acknowledge them with
eye contact and smile, even if they are performing another task, or if a queue
exists.
• You can have certain complaints because people think they have been over
charged or two expensive. In this situation try to explain them why is that
maybe because it is a company policy or maybe there was an error.
• On your work you can encounter situations when you have credit cards that
are expired or limit is exceeded, you ask the customer if he has any other card
or cash. If not take his personal details like passport number and his credit card
till he brings the money back.

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3.3 BILLING SYSTEMS.

Billing Methods:

• Bill as check – Second copy of order used as bill

• Separate bill – Bull made up from duplicate check and presented to customer
• Bill with order – service to order and billing at same time
• Pre-Paid – Customers purchase ticket or card in advanced, either for specific
meal or specific value
• Voucher - customer has credit issued by third party for either specific meal or
specific value
• Officers check – Customer not paying eg. Owner who sign officers
check(vide appendix 1)
• Deferred – referred to, function-type of catering where bill paid by organizer

Difference between duplicate and triplicate billing:

Differences Duplicate
Type of establishment Popular restaurants, café Triplicate (vide appendix 2)
First-class establishments
Number of copies of Two
food check Three

The bill The bill is the duplicate copy

Payment of bill
of the food and drinks check
and is made out by the waiter
The guest may pay the cashier
direct or pay the waiter
according to the policy of
establishment
The cashier makes out the bill,
which is duplicate
The guest pays the cashier via
the waiter who returns the
receipted bill and any change
to the guest

At the end of service
The account slip and stubs The cashier completes
from the waiter’s check pad summary sheet and hands it in
must be handed in, together with any cash and the duplicate
with the cash received. The bills and checks to the control
cashier completes the summary and accounts department.
sheet and hands it in with any
cash and duplicate bills and
checks to the control of the
account department.

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Computerised:
The inducement on today’s caterers is to purchase an electronic cash register (ECR)
system, which can provide a more efficient service at the point of sale itself. Broadly
speaking the advantages will vary from one system to another, but may be as follow:
• There are fewer errors in entering sales information
• Transaction may be processed faster
• Training time may be reduced from days on conventional registers to hours on
ECR
• Instant credit checking: a customer’s rating can be obtained by having ECR
compare the account number with a central computer file
• More detail info may be provided for management
• Most ECR systems have additional security features
• Advanced calculating facilities
• The ECR gives improved print out compared with the electromechanical
equipment
• ECR’s have a much improved appearance and styling to fit into present day
modern catering environment.
A type of ECR there is Micros, Squirrel.

3.4 PROCEDURES OF TAKING FOOD AND DRINK ORDERS.

Order taken at table:

• Greet and welcome customers

• Ask for aperitif
• Present them with menu
• Take food order while suggesting any promotion like dish of the day
• Give the host the wine list
• Take order of wine
• Write everything on a duplicate chit
• First copy goes to cashier, second copy yours

Order taken at bar:

• Greet customer
• Present beverage menu and inform customer about any special promotion on
wines, any cocktail of the day, happy hour.
• Write everything on a duplicate chit
• First copy goes to cashier, second copy yours

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Procedures for processing and checking items to bills

• You can process bills manually or by ECR before always double-checking

with the order takers.

3.5 PROCEDURES FOR OPENING AND OPERATING A PAYMENT

POINT.

Float Procedure:

• Prior to service it is important that you collect the’ float’ from the accounts.
• Check the float with the person who gave you the float to make sure there is
nothing missing this should be written on a cash float sheet.
• When check you can place the money in the till.

Preparing till area for trade:

• Hygiene of the till area is very important.

• The main thing to do is to be organised and develop a system for
preparation of the area prior to service.
• Trough service the till area should maintain a clean and hygienic look.

Checking that till has been cleared:

• Check that till has been cleared from last user

• This is done by taking a reading
• It is important, so that each period of use on the till is complete in itself and
the responsibility of one person only

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Receipt and Audit rolls changed as required:

• Receipt rolls are those which provide the customer with a record of the
amount they have spent
• Audit rolls are kept within the till, they record details of each transaction

End of shift:

• Money from till is put in a bag and secured

• The person who has been operating the till should extract the float, sort, count
and total the takings and complete a cash slip

Cash up at close:

• Take ‘X’ reading/Sales Report

• The reading will show how much has been rung up on the till during shift
• Sort the cash/Credit/Cheque chits on one side and room charge on other side
• Put them in separate envelops (appendix 3)
• Write how many cash float there is in the cash one. (appendix 4)
• Go to accounts, sign how many money you gave them and tell the receiving
guy to sign as well.
• Tips should be split up as the hotel policy and recorded (appendix 5)

3.6 PROCEDURES IN HANDLING RECORDING PAYMENTS.

• Check that every item consumed in posted in the check

• Print check
• Present check to customer in appropriate folder
• If any signature, room number, id no number is requested make sure that the
Mentioned data is the right one. (By keeping, a half borders list (appendix 6)
• Pick up check and give it to cashier

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3.7 PROCESSING PAYMENTS.

Cash:

• The amount of cash received by cashier should be checked in front of

customer
• When change given it should be counted back to customer
• Change should always be accompanied by an itemized and receipt bill

Cheques:

A cheque card should always accompany payment by cheques. The operator

receiving the cheque should check the following points – which the cheque is:

• Dated correctly
• Made payable to the correct amount
• Signed by the person indicated on the cheques
• The signature is the same as that on the cheque card
• The bank code is the same as on the cheque card

Credit / debit cards:

A credit card is a card that gives you a limit on how much money you can spend per
day.

A debit card the money is deducted immediately from the customers account.

• On receipt of card check that is still valid

• A slit of paper is made out and the appropriate details filled in
• The customer is then requested to sign the slit of paper
• Cashier should check that signature matches with that at the back of the card

Traveller is Cheque:

When a payment is made in traveller’s cheque, the customer must:

• Be asked to date the chequers required
• Make them payable to the establishment concerned
• Sign the cheque for a second time in the appropriate place

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The cashier will then:

• Match the two signatures

• Ask for identification to check the two signatures
• Give change where needed in the currency of the traveller’s cheque.

3.8 REFUNDS

• People may ask you for a refund because they thin k they were not satisfied.
• Refund can be given in cash or vouchers
• Authorisation to give a refund should be given by a higher position example:
headwaiter, Restaurant Manager
• Documentation of refund should be taken and closed in a separate envelope

• In case run out of cash when closing the cash in the till should be left paid
outs(appendix 8) which are equivalent to the cash short

3.9 VOUCHERS, TOKENS AND MASTER ACCOUNTS.

• Eg. Dinner vouchers, bottle of wine,

• Check validation of vouchers and indent of customer with Duty managers
Manuals act.
• When you have a voucher post every thing as usual and then close it as
voucher depending on the Hotels policies

3.10 UNEXPECTED SITUATIONS AND PROCEDURES TO

TACKLE THEM.

• If you input something by error. You need to void the item but to do this you
need a voiding card which is usually a higher authority card.
• Authorisation refused. First try to pass cards as normal if there is a problem try
to input the number.
• Suspect behaviour call security

• Customer those not want to pay call security

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Bibliography
Authors Book Edition
Year Publisher Name

Tom Powers Introduction to Management in the Seventh Edition

Clayton W. Barrows Hospitality Industry
2003 .

Ricky W. Griffin Management

2002 Houghton Mifflin Company Seventh Edition

Richard L. Daft Management

2000 Harcourt Collage Publishers Fifth Edition

H.L Cracknell, Practical Professional Catering Management

2000 Macmillan Press Fifth Edition

Richard Kotas Food and Beverage Management

1999 Hodder & Stoughton Publishers Sixth Edition

Kinton, Ceserani Theory Of Catering

1999 Hodder & Stoughton Ninth Edition

Dennis R Lillicrap Food and Beverage Service

1997 Hodder & Stoughton Publishers Third Edition

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APPENDICES

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