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59 Cards in this Set
- Front
- Back
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addition
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Addend plus (+) addend = Sum.
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amount of commission
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Amount of sales times (X) percent of commission.
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assets
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Liabilities plus (+) proprietorship.
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baker's percentage
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Weight of individual ingredient divided by (÷) total weight of the flour times (X) 100%.
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beverage cost
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Sales (or menu) price times (X) beverage cost percentage.
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beverage cost percentage
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Beverage cost divided by (÷) sales or menu price.
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break-even analysis
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Sales revenue minus (-) variable costs = Gross profit; gross profit minus (-) fixed costs = Break-even point.
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butcher's yield percentage
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Edible portion (E.P.) divided by (÷) as purchased (A.P.)
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check amount based on tip
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Money amount of tip divided by (÷) percent of tip.
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containers needed
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Ounces needed divided by (÷) ounces in one container.
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contribution rate
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Sales minus (-) variable cost.
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contribution rate percentage
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Contribution rate divided by (÷) sales.
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converting Celsius temperature to degrees Fahrenheit
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Multiply (X) the Celsius temperature by 9.5 and add (+) 32 to the result.
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converting Fahrenheit temperature to degrees Celsius
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Subtract (-) 32 from the given Fahrenheit temperature and multiply (X) the result by 5.9.
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converting standard recipes
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Multiply (X) each ingredient in the original recipe by the working factor to find the new desired quantity.
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cost of food sold
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Beginning inventory plus (+) purchases minus (-) final inventory.
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cost per serving
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Cost of 1 ounce times (X) number of ounces served.
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cost, ounce
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Total cost divided by (÷) total ounces.
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cost, total (per pound)
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Number of pounds times (X) cost per pound.
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division
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Dividend divided by (÷) divisor = Quotient.
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drained weight
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Weight of original can minus (-) weight of liquid in the can.
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edible portion (E.P.)
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Weight of product after trimming or processing.
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edible portion price per pound
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A.P. price per pound divided by (÷) product yield percentage.
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food cost
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Sales (or menu) price times (X) food cost percentage.
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food cost percentage
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Food cost divided by (÷) sales or menu price.
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gross margin
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Sales minus (-) cost of food sold.
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gross pay
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Hourly rate times (X) hours worked.
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gross profit percent
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Sales minus (-) variable cost.
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gross wages
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Amount of commission plus (+) salary.
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interest
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Principal times (X) rate times (X) time.
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interest paid
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Interest per day times (X) number of days of loan.
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interest per day
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Amount of interest for one year divided by (÷) ordinary or exact days per year.
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liquor cost
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Sales (or menu) price times (X) liquor cost percentage.
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liquor cost percentage
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Liquor cost divided by (÷) sales or menu price.
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menu pricing using the food cost percent method
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Raw food cost divided by (÷) food cost percentage.
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menu pricing using the markup amount method
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Raw food cost times (X) markup rate. To obtain menu price, add (+) the markup amount to the raw food cost.
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multiplication
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Multiplier times (X) multiplicand = Product.
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net pay
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Gross pay or wages minus (-) deductions.
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net profit or loss
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Gross margin minus (-) total operating expenses.
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net worth or proprietorship
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Assets minus (-) liabilities.
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number of ounces required
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Amount of portion times (X) number of people served.
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number of servings
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Total weight of all ingredients used divided by (÷) serving portion size.
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number to order
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Number of ounces required divided by (÷) ounces in container.
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ounces in one container
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Pounds in container times (X) 16.
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ounces needed
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Number of people to be served times (X) portion size.
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ounces, total
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Total weight in pounds times (X) 16.
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percent of ingredient
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Weight of ingredient divided by (÷) weight of flour.
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pounds needed
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Number of ounces needed divided by (÷) 16.
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price, extension
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Quantity of items times (X) the unit price.
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recipe yield
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Total weight of preparation divided by (÷) weight of portion.
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salary plus commission
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Amount of sales times (X) percent of commission = Amount of commission. Salary plus (+) amount of commission = Gross wages.
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sales price or menu price
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Food cost divided by (÷) food cost percentage.
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sales, average
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Total sales divided by (÷) customer count.
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sales, total
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Average sales times (X) customer count.
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subtraction
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Minuend minus (-) subtrahend = Difference.
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total variable profit
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Menu price minus (-) variable cost.
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unit cost
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Total cost divided by (÷) yield.
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working factor
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New yield divided by (÷) old yield.
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yield percentage
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Edible portion (E.P.) divided by (÷) as purchased (A.P.).
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