Workplace Communication: How to Deal With Workplace "Snipers"

Effective communication skills in the workplace lower stress and improve productivity. However, some employees can sabotage a positive workplace atmosphere with their negative communication habits. For example:

A supervisor observes her employee looking around nervously and then ducking behind the copy machine.

“What are you doing?”, she asks.

A timid voice comes from behind the copy machine, “Avoiding snipers.”

Communication Snipers In the Workplace

First, let me be clear. I’m not talking about military sharpshooters, I’m talking about the every day communication snipers. The ones in the workplace.

Workplace snipers are highly trained marksmen (or women) who shoot verbal targets from concealed positions.

They have had specialized training in verbal communication attacks such as:

  • sarcasm,
  • humorous put downs,
  • disapproving looks
  • and innuendos.

Ok. So, your employees may not have to play “Duck and Cover” at your workplace, but they may feel like it sometimes, and that’s the worst thing they can do.

Workplace Communication Snipers Thrive on Negativity

Avoiding confrontation allows the snipers to get away with their covert hostility. Some people are just plain negative. They may have learned to act that way while growing up, or may have been rewarded for it later in life. Either way, they now make it a way of life – going about their day making trouble for those around them.

Snipers may not actually want to be too hurtful. They just have a poor way of dealing with relationships because they have learned that negative communication gives them an “edge.” So they use their verbal communication weapons to protect their territory, and keep anyone else from messing with them.

Unfortunately, this can have a negative effect on their workplace relationships, causing unnecessary conflict and tension. While snipers may feel they are gaining an “edge,” other employees wind up “feeling on edge” because of the problems they create.

People may find themselves tiptoeing around workplace snipers, keeping their distance, or avoiding them altogether. Their negativity has a destructive effect on the workplace atmosphere.

To Deal With Them, Learn this Communication Skill

Snipers usually refute their pot shots as either denial, “I’m only joking”, or volleying the responsibility back onto their victim, “Can’t you take a joke?”

Avoidance is not the answer. Here’s the secret to defusing them…

Train your employees to respond to these comments with a question.

  • “That sounds like you’re making fun of me. Are you?”
  • “What are you trying to tell me with that look?”
  • “Did you really mean what you said?”

Since verbal snipers rely on their camouflage, once their cover is blown, the chance for future attacks is lessened.

Dealing with negative communication is an essential leadership skill for supervisors and managers.

Being comfortable in the workplace is not only essential for employee job satisfaction, it’s also essential for quality productivity.

If you are a supervisor or manager, hold a communication skills training session with all your employees. This will alert any snipers that this type of negative communication won’t be tolerated. Your staff will appreciate your help and respect you for your leadership skills.

Source by Harriet Meyerson

The Difference Between 1st, 2nd and 3rd Tier Lenders

The first lending tier has to do with basic trade credit. As the second lending tier has to do with a more advanced trade credit it is important to understand the difference and terms used by lenders. The third tier of lending has to do with bank lending. We all have been into a bank or a similar financial institution and know how these companies work.

The ROI charged by them is always in sync with the Libor rate of interest or the Prime rate of interest. The rate of interest charged includes a flat quote rate plus a factor that can be maximum 4%. Thus the final rate of interest would be “x + 4%” where “x” is the prime rate.

Interest rates depend on the lender. An interest rate means that the rate at which the interest is paid by a borrower for the use of money that they borrowed. A very good example would be that if a small company borrows capital from a bank to buy new asset(s) for their business, in return the lender receives interest at a predetermined interest rate for the use of their funds and instead lending it to the borrower. Interest rates are usually a percentage of what the lender will earning over the period of a year. It is important to know what your interest rate is and know what it means.

Now, 2nd tier lenders would be any company or financial institution that does not come under any regulatory agency. These companies are bound by the state they are in and their banking laws. These companies are free to offer business loans to companies but cannot offer any consumer loans. For taking such loans the company’s have to either submit a collateral or personal guarantee. The personal guarantee of any owner submitted in such cases should be higher than 20% of the total stock. The interest rate is same as the prime rate but the factor that is added would be higher than what a 1st tier lender would charge as they have additional costs for running the business and this gets added to the prime rate while deciding the final rate of interest.

Lenders that are in the “3rd tier” are individuals who loan out money to individuals. They are not under any regulatory agencies and their rate of interest is usually the highest. They tend to show particular interest in a particular type of collateral or industry. In the current economy the 2nd tier lenders are having a huge consumer base as the 1st tier lenders are generally the ones who make the loans and the 2nd tier lenders are the ones who are actually lending money and giving loans.

Source by Lexe Charleston

How to Sense Low Levels of Asbestos in Your Daily Environment

My discovery came to me by accidentally removing an asbestos

material in my home. The resulting condition of the whole house

after this accident left me with a sore chest, dry and unbearably iching skin and eyes. My wife complained of extreme thirst and my oldest son, age 14, developed severe asthma. This

all continued for five to six months. During this time I tried

desparately to determine if we were living in an unsafe level of asbestos. The material that I had removed was tested and found to

contain 20% crysitile asbestos. Air sampling proved to be unreliable because the area had been ventilated so well. But the furnishings, carpets, walls and all other personal belongings

were covered the remnants of the demolition.Everyone wanted to play down the seriousness of the situation, but, to me it was

obviously not a healthy environment.

So, I set out to try to logically deduce, with a knowledge of the physical properties of asbestos,when I encountered the substance as I attempted to clean every surface and item in every room of the house.

That was fifteen years ago. During that time, as I learned

more about where we all encounter asbestos materials on a daily basis. I made mental notes concerning my and others’ reactions

to these encounters. Many situations have arisen ranging from

sore throats and skin conditions(acne and basil cell skin cancer) to asthma, pneumonia and death. I don’t have clinical

proof of these claims I’ve made, except to say “if it looks, walks and sounds like a duck it probably is a duck”. Many times clinical trials are verified by producing the same results in subsequent testing. Deductive reasoning can also be verified

in the same way. If the same results are observed again and again after low level exposure to these remnants then that is

proof to me.

Without writing a book, I wouldn’t have the space to detail every observation I’ve made during this period, but I can assure you that no contact with asbestos is without a possible adverse health consequence.

Asbestos is a very lightweight chrystal-like material with highly static electrical properties. It often produces a static

discharge like when one is shocked by touching the metal switch plate or door knob in their home. It often leaves a bitter-salty taste in your mouth. It can stay airborne for days at a time. It absorbs moisture and produces a very dry environment (which only makes the static electric situation worse.)

The loose material may be accidentally contacted in a number of

building types and situations.

Many buildings built before 1977 have vinyl asbestos floor tile. No one can avoid walking on this, if they enter the building. This is fine if the floor is well maintained. Look out for broken or worn and never waxed tile. This applies to any

location in the building, commercial or residential. Closets are

very seldom waxed. Items stored there will accumulate certain

amounts of this substance.

Anytime an older building is renovated the possibility exists

for a number of materials containing asbestos to be encountered.

The contractor does’t always do the right thing. In many instances it is cheaper to pay the fine if he is caught. So he just tears it out and throws it in the dumpster or hauls it to the dump himself. As a consequence, many newly renovated stores

have a certain amount of this dust on the shelves and new merchandise in the store.

There are many more instances of contact for which I don’t have the time to detail here, but basically, with the characteristics of the material, knowledge of where you may encounter the substance and many hours of observation (I’ve been in construction over thirty years), you too can make the same

deductive conclutions that I have made.

In subsequent articles I intend to go into detail on the unique physical properties of asbestos and how this promotes detection in your hair and clothes. In future articles I would also like to expand on the many other health effects I’ve noticed, such as acne, which could benefit many young adults and a number of people who continue with this complexion problem into adulthood.

For more information on this subject see these sites:

www.livingwithasbestos.com [http://www.livingwithasbestos.com]

http://ezinearticles.com/?id=25139

Source by Rick Raymond

Easy Online Applications For Student Loans

If you would like to know how to make easy online applications for student loans then you have come to the right place.

In order to help minimize your debts while you are studying it will be beneficial for you to look at what is required for you to apply for your loan online.

It is also good to know that you will also be able to get your loan payments deferred until after you complete your studies.

The great thing about getting a student loan is that it will take a load off your shoulders and help you cope much better because it will let you continue your studies worry free (well, financially, that is).

You can borrow money for most of your needs, things like personal laptops, accommodation expenses, school books, normal living expenses just to name a few.

The advantage of searching online for your student loan needs is that you can have instant access to a wealth of information. Not only from the various searches, but you will slowly piece together more and more information from various companies and how they set up their student loans.

This is great because it will allow you to become an armchair expert in just one afternoon of browsing and you will be able to see the different advantages of each company.

Even though you will be getting a student loan, it is always a great idea to have a budget for your expenses, make a spreadsheet and follow it faithfully every week, try and minimize your outgoings.

Online Tips To Follow

Follow these tips to narrow your choices:

  1. Search for local loan companies in your area, they are more likely to know the current situation for your area, they are more likely to already know about your university or college and so will already have some of the information they require. This will make for a more speedier loan application.
  2. Look at all the financial institutions that offer the type of loan you need.
  3. Grab a sheet of paper and make a list of each company on the left, make several columns with headings like Interest Rate, Amount of Loan, Term of Loan, Penalties. This will make it easy for you to compare at a glance which finance company that is most suited to you.
  4. Help lines. Check to see if each company has a 24hr help line, this will come in handy if there are any unforeseen problems that may arise.
  5. Compare all these rates and conditions of the standard government loans. This will give you an overall perspective if you should go with Govt or Private loans.

Passive

Once you have got your student loans sorted and under way, it might be a good time to look at ways you can supplement your loan re payments and even pay your loan off earlier.

There are many ways to do this, one of course is to get a, dare I say it? J.O.B. Another thing to consider is to set up something online that will give you a passive income.

Im not talking about those ‘get rich quick’ schemes, rather I am talking about those tried and true methods of online income generation that don’t require you to first get that degree in Rocket Science!

Some simple and effective methods that I have used for great success have been:

  1. Crowdsourcing. This is where you can get total strangers to donate money to your cause. There are many online crowdfunding sites but my favorite method is to use a DIY piece of software and set up my own crowdfunding site. that way I do not have to pay any fees like the normal sites will charge and I get to keep all the money.
  2. Blogging. You can still make a lot of passive income by setting up a simple blog. You can easily build a blog for free these days and you can write about your interests. These blogs are very easy to monetize, you just need to ask the right questions to the right people that are already doing it.

It is also an advantage to do a search for any available scholarships that you can apply for and apply to every one of these then you can because the odds will then be in your favor. I hope you have found this Easy Online Applications For Student Loans information helpful.

Source by Rob Hillman

Secrets To Keeping Your Car Looking Like New For 10 Years

Most personal finance experts would agree that keeping your vehicle for up to 10 years is a good economical decision. The economics of keeping a vehicle that long are overwhelmingly convincing. So why is it so rare to find someone who owns the same car that long? After all, today most cars will keep working long after a couple hundred thousand miles. So, why do people keep buying a new car when there is nothing wrong with the one they have? Peer pressure? Maybe it looks out of date? This might be true, especially when the new edition undergoes major styling changes. Maybe it is because people start worrying about the likelihood of a major mechanical problem.

We have found that if you can keep it looking new through a proven strategy it will be much more difficult to make that new car purchase. So what can be done to slow down the aging process? How can a car be used on a regular basis and not age. There is no one particular activity, but rather several things that contribute to a common goal. The following is a list of ways to keep the appearance of your car looking like new.

1. By far, the number one way to keep your vehicle looking like new is to KEEP IT IN THE GARAGE AT NIGHT. Most people think the damage results from the grueling midday heat and dust that bake the dirt into the paint and plastic, however, the most destructive time is at night, when the cool moisture condensates on the surface of the car. This is the source of the problem. We live in a basin here in Los Angeles which is packed with automobiles moving about all day. The exhaust, pollution and road grime, rise up into the atmosphere during the hot days and are suspended there until the cool sea air moves in and captures the pollution in the moisture that will condensate on the car. That morning dew sitting on the horizontal surfaces of the vehicle is a sulfur /acidy toxic cocktail of all the junk in our air. It eats into the paint, the trim around the doors, yellows headlights and destroys the rubber parts. No test lab can recreate that! The moisture is not horribly bad, but if this process is done every night for 5 to 8 years, it will take its toll on the exterior.

2. Keep the vehicle under an overhang at night. The next best thing to a garage would be to keep the vehicle from getting dew on it at night. Reread the reason in the paragraph above. The next best long term protection is the overhang. (Car covers are helpful when the vehicle will sit at the airport for 2 weeks or in your driveway for a week. As a daily defense, it is a good idea, but with time it is a hassle as well as too dirty to put on the car. )

3. Regular waxing. Regular waxing is every 3 to 4 months or every 5,000 miles. So by the time your vehicle has 20,000 miles on it, it should have 4 coats of wax. Waxing gives the car a micro thin layer of protection from the elements. As the vehicle gets older, the attention to the exterior should increase. Occasionally, the paint should be polished to restore clarity to the surface. Polishing the paint every 1 1/2 years or ever 15,000 miles will increase the life of the wax, and maintain the paint in top condition.

4. Regular washes on the exterior will keep the vehicle free of dust and contaminants. The longer dirt and dust sit on the paint, the more likely it will start to adhere to the surface.

5. Paint protection film by 3M is the best way to keep the paint rock chip free. By applying this film to the bumper and hood, it will defend the original vehicle paint from damage. This film is removable and does not have any long term effect to the paint. Conceivably, this film could be removed in 10 years after installation, and the paint would look like the day it came off the assembly line. Truly the best long term solution for the everyday driver.

6. Window tint. Protect the interior from fading and drying out with a lifetime warranty film. During the day, the vehicles interior is vulnerable to the harmful effects of the suns UV Rays. Window tint blocks out 100% of the ultraviolet rays. It also reduces the internal heat and cuts down on glare. With regular interior detailing and window tint, the interior will look like the day it was installed. Also, window tint improves the comfort of the passenger and drivers.

7. Biannual cleaning of the motor will ensure proper visibility of fluid levels. It can improve preventative maintenance inspection and keeps the motor running cooler. Furthermore, mechanics respect a clean motor and are more likely to clean up after themselves.

8. Periodic removal of small door dings and dents. The cost of keeping your doors “ding” free is really reasonable and the process of Paintless Dent Removal is non invasive. It is impossible to keep a daily driver from eventually getting a door ding, but the good news is that they can be messaged out and restored to its original position. No painting or bondo is necessary and the vehicle maintains its original factory paint.

9. Deep cleaning Detail. Every 1.5 to 2 years the vehicle should get a complete detail. Most people will wait until the vehicle is so bad, something has to be done. For a potted plant, that is the equivalence of waiting until the leaves are turning brown before it gets watered.

10. Achieving a like new vehicle after 10 years will require preemptive or preventive care. Scheduled detailing appointments over a 1 year time period will help to keep the vehicle on track. The paint job cannot remind you it needs waxing. So do not wait until you notice the car getting a little shabby before you act. Lastly, the mechanical part of the vehicle is just as important. We strongly recommend the adherence to all schedule mechanical maintenance.

Source by Bill DeBever

Common Reasons Why People Take Bad Credit Small Business Loans

There is no room for emotions when it comes to business financing. If an individual starts a business he needs capital. Very few have oodles of cash to invest. They rely on cash flow to keep the gears of business grinding. Unfortunately, Murphy’s law strikes and they end up in situations where they slide into the “bad credit” sector. No lender will take pity and generous heartedly advance loans on soft terms to help such people recover. The simple reason is that financiers consider that people with bad credit are not competent enough to manage their finances and lending them would be like pouring good money down the drain. The only viable option left is for people with bad credit to take small business loans.

Why go this way? Why take bad credit small business loans? The answers are not far to seek.

• Poor credit means usual routes of financing such as banks are out of the question. Banks will not advance money for people in this predicament.

• If one has bad credit, it is also likely that the individual already is burdened with debt, an existing loan or mortgage. Even if a bank wished to advance money, there is no collateral the loanee can offer. Banks also look at previous 3 years’ performance, which, naturally, would not be up to the mark.

• Business owners with poor credit may try approaching relatives and friends but even they shy off because they know the situation.

• People with bad credit prefer small business loans simply because of the soft terms such as no need to have a positive credit score, no need to furnish collateral and no need to furnish a guarantor. The downside to such loans is that borrowers end up paying higher processing fees and higher interest. In short, money is expensive for them but, as they say, a stitch in time saves nine.

• It is not that people with bad credit are always in a precarious situation and are not able to fulfill obligations. There are times when there is a shortage of cash such as when incoming payments are held up and one needs short-term capital to meet immediate needs. In such cases, even if the cost of money is high, a small business loan helps.

• There is immediacy to the requirement of funds. Small business funding may be the only way an individual with poor credit can get his hands on cash within a couple of days. All other processes may take weeks or even months.

• The process is easy. There are fewer questions asked and fewer documents required when one thinks of this type of loan.

• Repayments are tied to future sales by credit card, either as the percentage or fixed amount per month and tenure may range from one to two years.

These are succinct reasons why people take bad credit small business loans and when they are available from considerate lenders, these business owners can get back on their feet.

Source by Jordan James

How to Prevent Hair Frizz During Humid Days

Humid days can be particularly rough on your hair. The extremely high humidity can make it look sticky, tangled, and unkempt. Humid days are also the days when it is most prone to frizz.

The best way to remove frizz is to moisturize well by using conditioners. Mild conditioners are good enough to use everyday. It is important to use conditioners every time you shampoo. Frequent shampooing takes off moisture from your hair. Conditioning as often as you shampoo makes sure it has enough moisture. Aside from rinse-off conditioners, leave-on conditioners also help in keeping your locks healthy. Have a tube or bottle of leave-on conditioner in your purse so that whenever your locks feels dry or is starting to frizz, you could easily apply some to smooth it out.

To prevent frizz, most people apply a serum while their hair is still wet. Not only is serum effective in preventing frizz but it is also great in removing tangles, making the hair easy to comb even when wet. Hair serum contains different moisturizing ingredients like soybean oil which effectively coats the hair strands, leaving it smooth and shiny.

It is not advisable to let your hair down on humid days. To prevent frizz and avoid having a bad hair day, pull your hair up in a ponytail or a bun. This way, you are not exposing it to too much humidity.

Another way to avoid frizzy hair is to use hair packs. These packs contain potent ingredients that make the hair less susceptible to frizz and damage. Choose one that contains ingredients like coconut cream and olive oil.

Both these ingredients make the hair soft and healthy, reducing the appearance of frizz.

Preventing frizzy hair during humid weather may take twice the effort but it is possible. You just need to be a little more patient in taking care of your hair during these days.

Source by Kris Kelly

5 Great Ideas That Will Transform Your Bathroom Completely

Kitchen and bathroom remodel are renowned for their ability to pay for themselves… and then some. These tend to be the first and second most requested home remodelings going today as well.

What do the numbers actually say? Minor bathroom remodels return an average of 102% to homeowners in terms of providing a higher resale value once you go to sell. In the meantime, you can count on a modern bathroom with the latest appliances, fresh tiles and natural stone or aggregate surfaces.

5 Great Ideas for Totally Transforming Your Bathroom!

Remodeling your bathroom is also great for starting your day off the right way since when you’re stumbling around-perhaps paying for the light switch before your morning cup of coffee you want a bathroom that looks and feels fantastic.

Years of style, comfort, utility savings and a sweet return on investment await the right bathroom remodeling decisions.

A few options that you might be dreaming about today might also actually be more doable tomorrow in terms of your budget as well. Have a look at a few of the bathroom remodeling options below:

Radiant Heated Flooring for Increased Comfort

Radiant flooring is considered the ideal home heating solution because it provides you and your family a big upgrade in comfort while remaining discrete and out of the way.

When you consider what a discrete, pleasant surprise radiant heated flooring would be for your guests, you start to see how nice it would be to work that add-on into your bathroom remodeling.

You might be thinking, isn’t radiant heated flooring super expensive? The answer is that this type of floor heating is within most budgets since you can expect to pay $6 per square foot for materials and around the same cost for labor… which is a heck of a deal.

Radiant flooring is an attractive option if you live in a colder climate or if you’re concerned about slipping after popping out of the shower; heated floors tend to dry quicker and result in less water collecting around the tub.

Opt for a Single-Sink Vanity

Why? Because of more counter space and utility savings compared to a double-sink vanity-are higher on most homeowners’ agendas than making sure that both spouses have a spot to simultaneously do their grooming.

With a single-sink vanity, you’ll find you have more room for toothbrushes, shavers and the like on top and more storage space underneath.

Consider Adding a Discrete Half Wall

Adding a half wall to your bathroom looks great and it allows your eye to focus more on the really important pieces like the skylights shining down on your vanity and mirror.

A half wall is done in the same tile pattern as the rest of your bathroom, in other words, can highlight what you want to be highlighted and give you more overall privacy: Invaluable for big families.

Add a Contemporary Glass Shower Enclosure

You might not think that you have room in your bathroom for a half wall, but you’d be surprised at how little room you actually need to make this idea work.

If you’re still self-conscious, though, adding wall mirrors and glass doors to your shower can both have an elongating effect.

Glass shower enclosures-sometimes called “frameless” shower doors have a sleek, minimalistic look that’s low on maintenance and might even lower your mold risk since there are fewer places for water to collect.

Go With Multiple Lighting Sources and Intensities

Wouldn’t it be nice to make one lighting decision and be done with it? It would but unless you’re being flooded with natural light, you might need extra help.

Skylights can work for general lighting but you might want to consider sconces and vertically mounted lighting around your vanity to ensure that you’re not getting too many shadows and that your vanity is still functional, gorgeous and well-lit.

If you’re reading this and thinking you might like to create a beautiful atmosphere for others, then know there are bathroom remodeling franchise opportunities that might be the right option for you.

Source by Brain Kreston

Know Your Purpose – Invite New Events – Shine by Teaching or Sharing Knowledge

*Are you going about your life with purpose? Maybe your purpose for doing things is not distinctly seen on the surface. Is it safe to assume your purpose surrounds working towards a goal or dream, right?

Purpose, in my view, is a vernacular for the word goal or mission. I don’t know if you would agree with me or not, so please feel free to leave a comment, or to further elaborate your stance or view. Getting back to my initial point of view: Life Purpose- My goal is to be a messenger of the written or spoken word that brings about a paradigm shift of more consciousness, or to at least glean or reveal more from positive perspectives versus negative views.

We have all evolved in so many forms. As humanity, we are all evolving daily. Whether it be in technology, sociology or sheer chemistry, we are all evolving organically in many ways! It is the responsibility of those that have life experience to share their knowledge. Knowledge is something that is lived and perceived in any type of scenario or setting. Learning is the most conducive to your way of processing different, new, or more information. We can all advance our skills by getting out of our own comfort zone from time to time, and by finding new ways of thinking. Cementing our way of learning can also be accomplished by teaching another or by sharing what you have learned with others. Be willing to be a mentor, or to at least share ways to help others advance in your favorite area or expertise, by your skills, education or discovery.

Believe it or not, you can learn a lot more about yourself, while on vacation, when your mind and time is not stressed, then you can during your regular daily routine. You know what I mean? For example: Taking a wrong turn off of the highway. Did you not make a new discovery? You did. The reason: because you got out of your regular auto-pilot mode of thinking and let your mind expand and wander into unchartered territory. That’s when experiencing something different turns into learning something new! Let your light of wisdom, knowledge or experience aid or uplift another!~ Others can learn by your positive force or actions, even when you are unaware that somebody is listening or watching you, please know- they are!

Enjoy yourself and welcome new adventures, people and places daily, you’ll shine the light of your ideas onto others,and have no regret when you reach the end of your life. You’ll be glad that you did whimsical, or out-of-the-ordinary things that brought you new paradigms of joy and energy…

I enjoy learning from you and from others offering me knowledge continuously!

Source by Lorie Ann Jermoune

Creating a Chart of Accounts for a Small Restaurant

Independent restaurant owners often do their own bookkeeping. Even if they hire a professional accountant at year’s end, they may save considerable money by handling the weekly tasks themselves.

Setting up a chart of accounts to fit the restaurant needs generally requires customizing the default choices of any accounting program. The selection of sales and cost of goods accounts on most systems does not provide for the separation of food and beverage categories that are needed.

Even the leading bookkeeping program for small business, while it has a default selection for restaurants, fails to provide all of the accounts that most restaurant owners require. In addition, many of the expense accounts that are added are rarely used, leading to confusion during data entry, and don’t help with the overview of the business finances.

The National Restaurant Association publishes a book titled Uniform System of Accounts for Restaurants. The book provides detailed descriptions of the application of generally accepted accounting principles to the restaurant industry.

That book includes a sample chart of accounts, but notes that “the codes used here are not the only method for classifying the accounts”. It points out that most restaurants will not use all of the categories listed, and it also notably lacks breakdown of inventory and cost categories beyond “food” and “beverage”. Many restaurant owners want further separation of those categories to include sub-categories such as “meat”, “seafood”, and “produce”, and possibly “beer” and “wine” for beverage categories.

While many programs do not require the use of account numbers, the NRA book states that some type of account numbering system must be used. If your program is not showing account numbers, it should have an option on a set up screen to activate that feature.

Any account numbering system is generally grouped so that accounts of a particular type fall within a specific range of numbers. For example, assets may be in the 1000 range, and income accounts in the 4000 range. On systems with many detail accounts, 5 digit numbers may be used to allow more sub-categories, but that is rarely needed for a small restaurant.

Typical number ranges that are used by many accounting systems are as follows:

Asset accounts: 1000-1999

Liability accounts: 2000-2999

Equity accounts: 3000-3999

Revenue accounts: 4000-4999

Cost of goods: 5000-5999

Expenses: 6000-8000

“Other” accounts: 8000-9999

Asset Accounts

Asset accounts include cash, bank accounts, inventory, and everything else that is owned.

It is common to assign the first account number, 1000, to Cash, since they are usually ordered, within each group, by liquidity (ease of converting to cash).

A separate account should be used in the chart of accounts for each bank account maintained for the business. If merchant deposits take a few days to reach the bank, a merchant account can be used. Also, if checks are accepted and not processed electronically, an account should be created for checks to be deposited.

New accounts are normally numbered 10 digits apart, so your first two bank accounts may use 1010 and 1020 as account numbers in the chart of accounts. Leaving gaps between the numbers makes it easy to add another account later and squeeze it in to the sort order in any position.

The asset accounts can be numbered as such:

  • 1000 Cash
  • 1010 Primary Bank Account
  • 1020 Bank Account #2
  • 1060 Merchant Deposit Account
  • 1080 Checks Received
  • 1100 Accounts Receivable
  • 1200 Food Inventory
  • 1210 Meat Inventory
  • 1220 Poultry Inventory
  • 1230 Seafood Inventory
  • 1240 Dairy Inventory
  • 1250 Produce Inventory
  • 1260 Bakery Inventory
  • 1270 Frozen Inventory
  • 1280 Grocery Dry & Canned Inventory
  • 1320 Beverage Inventory
  • 1330 Liquor Inventory
  • 1340 Beer Inventory
  • 1350 Wine Inventory
  • 1360 Merchandise Inventory
  • 1380 Bar & Consumable Inventory
  • 1400 Prepaid Expenses & Advances
  • 1450 Recycle return value

Assets that have a lifespan of several years or more are referred to as Long Term Assets. This also includes any real estate.

  • 1500 Fixed assets
  • 1510 Land & Building
  • 1520 Automobile
  • 1530 Furniture Fixtures & Equipment
  • 1540 Leasehold Improvements
  • 1600 Accumulated Depreciation
  • 1700 Capitalized Start Up Expenses
  • 1800 Security Deposits

Liability Accounts

Liability accounts includes things like credit cards and payables to vendors. It also includes money that has been received for things like tax that is due to the state, tips due to the employees, and gift cards sold but not yet redeemed. Real estate loans and other major financing is sub-categorized as long-term liabilities.

Liability accounts can be numbered as:

  • 2000 Accounts Payable
  • 2110 Credit Card
  • 2120 Credit Card #2
  • 2130 Credit Card #3
  • 2140 Credit Card #4
  • 2210 Sales Tax Payable
  • 2220 Second Tax Payable
  • 2250 Payroll Liabilities
  • 2260 Second Payroll Liability
  • 2280 Tips held
  • 2300 Gift cards & certificates
  • 2350 Customer Credits
  • 2400 Notes Payable
  • 2500 Other debt

Equity Accounts

The owners’ investment in the company is represented in the equity accounts. For a corporation, this includes the shareholders equity. It is effectively the money that the business owes back to the owners. When an accounting period is closed, the balance of the income and expense categories is transferred to Retained Earnings, which is also an equity account.

The most basic equity accounts could be numbered:

  • 3000 Owner Capital
  • 3100 Common Stock
  • 3300 Retained Earnings

Income Accounts

Sales fall into the general category of income accounts. A restaurant will obviously want separate categories for food and beverage sales, and may want further separation of beer, wine, and liquor sales.

Typical income accounts are:

  • 4000 Sales Revenue
  • 4200 Food Sales
  • 4320 Beverage Sales
  • 4330 Liquor Sales
  • 4340 Beer Sales
  • 4350 Wine Sales
  • 4360 Merchandise Sales
  • 4500 Catering & contracts
  • 4700 Other Operating Income
  • 4900 Discounts

One difference between the NRA recommendations and many other lists involves the placement of the “other income” accounts. This can include income from sources such as cover charges, games or vending machines, and banquet room rental. Most lists place these accounts in the 8000 range, above expenses, but the NRA list places them in the 6000 range.

Most smaller locations will only need a single category for other income. Since “cost of goods” is a general sub-category of expenses, it makes sense to avoid placing an income category in the middle of the range from COGS through expenses. A single account has been placed in this list within the 4000 range.

Putting the discounts into the revenue category implies that this will be a “contra” account. Where most of the sales categories will have a credit balance, discounts will normally have a debit balance.

Cost of Goods Accounts

The Cost of Goods accounts, also called Cost of Sales or Cost of Goods Sold, represent the food and beverage purchases to provide the meals. Other expenses directly related to sales may be included, such as merchant fees or consumable cups and napkins.

The numbers used here also provide consistency across all accounts, as the last 3 digits of each COGS category is the same as the last 3 digits on the associated inventory account.

A cost of goods list could include:

  • 5000 Cost of Sales
  • 5200 Food Cost
  • 5210 Meat Cost
  • 5220 Poultry Cost
  • 5230 Seafood Cost
  • 5240 Dairy Cost
  • 5250 Produce Cost
  • 5260 Bakery Cost
  • 5270 Frozen Cost
  • 5280 Grocery Dry & Canned Cost
  • 5320 Beverage Cost
  • 5330 Liquor Cost
  • 5340 Beer Cost
  • 5350 Wine Cost
  • 5360 Merchandise Cost
  • 5380 Bar & Consumable Cost
  • 5600 Delivery & direct labor Cost
  • 5700 Merchant Fees

Expense Accounts

This example separates the expense accounts into three primary categories: payroll expenses and other expenses. The payroll expenses are grouped in the 6000 range, with the other operating expenses in the 7000 range. Overhead like rent, taxes, and amortization are bumped into the 8000 range.

While accounts must be broken down at least far enough to separate tax lines, combining rarely used accounts will make the overview much easier to understand. The following list combines several categories that are often separated on other charts.

You should check with your accountant or tax preparer to ensure that anything you combine does, in fact, share the same tax line.

The Inventory Loss/Waste account has been slid in under the 6000 marker, as some may consider it to belong with the Cost of Goods categories.

  • 5800 Inventory Loss/Waste
  • 6000 Labor related expenses
  • 6100 Management Wages
  • 6200 Staff Wages
  • 6300 Contract Labor
  • 6400 Commissions paid
  • 6500 Employee Benefits
  • 6600 Workers Comp Insurance
  • 6700 Employers Payroll Taxes
  • 6800 Payroll processing expense
  • 7100 Direct Operating Expenses
  • 7110 China – Glassware – Flatware
  • 7120 Restaurant & Kitchen Supply
  • 7130 Cleaning Supply & Expense
  • 7140 Decorations & Guest Supply
  • 7150 Laundry – Linen – Uniforms
  • 7160 Fees – Permits – Licenses
  • 7200 Pest – Security – other contract
  • 7250 POS – Tech support – Online serv
  • 7300 Marketing
  • 7310 Media & Print advertising
  • 7320 Promotional events
  • 7400 Automobile & travel
  • 7500 Music and Entertainment
  • 7600 Repairs and Maintenance
  • 7700 Utilities
  • 7750 Telephone & net connection
  • 7800 General and Administrative
  • 7810 Bad Debts – Over/short
  • 7820 Bank fees
  • 7830 Insurance
  • 7840 Interest
  • 7850 Professional fees
  • 7890 Misc. Office expense
  • 8100 Rent and Occupancy costs
  • 8200 Equipment Rental
  • 8600 Sales tax paid on purchases
  • 8700 Amortization
  • 8900 Other expense
  • 9000 Income Tax

Other Accounts

The only remaining items to account for are the sale of major assets, other income from sources besides restaurant operations (such as investments or sub-letting space), and a placeholder account for transactions where the business owner needs their accountant’s assistance.

  • 9500 Gain/Loss on sale of assets
  • 9900 Other Income (not from operation
  • 9999 Ask My Accountant

Source by J G Breeden