Answer to Question 1
When taking inventory, one person counts or weighs the items and the other person records it on the inventory sheet. Start in one place and progress through the establishment in a logical manner. Some operations count everything in the kitchen, while others estimate the amount for a few items, such as spices. When the physical inventory is complete, the counts are turned over to the manager. Because restaurant and foodservice operations are dynamic in nature, the physical inventory and perpetual inventory will most likely not match completely. The manager will request a recount of any areas with large discrepancies. FIFO calculates the value of inventory using the latest price paid for the item. LIFO calculates the value of inventory using the oldest price paid for the item. Averaged price is a composite of all prices paid averaged and the average price used to calculate the value of the inventory. Actual price calculates the value of the inventory based on the actual price listed on the inventory of all items.
Answer to Question 2
D
Appropriate teaching methods
Caleb Goodwin, Inventory of Slaves and Livestock.
Patient Teaching Methods Cont.
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