Direct Or Indirect Plumbing Systems

Doing your own plumbing work can save you a lot of money, and simple plumbing jobs do not require a great deal of knowledge or skill. A beginner should be able to cope with straightforward jobs, like replacing a tap washer or plumbing in a basin, and an average handyman should be able to tackle more complicated jobs, such as plumbing in a separate shower. But you should think twice before trying to tackle very complicated jobs. Working on a plumbing system can be dirty work – especially if you have to lift the floorboards or work in a dusty loft and it can be fairly strenuous.

There are two main parts to a household plumbing system – the water supply system and the waste system. The water supply system is a set of pipes and fittings which carries clean water to baths, basins, WCs and so on. The waste system is another set of pipes which carries used water away to drains and sewers. In an old house, or one with many plumbing fittings, the pipework may seem very confusing, but basic plumbing systems are really quite simple. Before starling work on your plumbing system, trace all the pipework carefully so that you know where each pipe leads and what it does.

Water supply
A household plumbing system basically starts at the water supply undertaking's (either a water authority or a company) stopcock. This is usually located outside the boundary of the property about 750mm below ground under a small metal cover, probably in the pavement. Most water supply undertakings' stop cocks need a special key to turn them on and off. The stopcock controls the flow of water between the water supply under-taking's water main and the household water supply. The pipe which carries water from the stopcock to the house is known as the service pipe, and the responsibility for maintaining it lies with the householder. Before 1939, service pipes were usually lead or steel; Nowdays they are often copper or polythene. Many service pipes slope up slowly from the water supply undertaking's stopcock to the house but should always be at least 750mm below ground. Once inside the house, the pipe (now called a rising main) can be protected against freezing by running it along an inside wall. In houses with suspended floors it may be necessary to give the pipe additional frost protection.

There are two basic systems for moving water about the house from the rising main toplaces where it is wanted indirect and direct.

Indirect plumbing systems In an indirect system, the primary purpose of the rising main is to feed water into a cold water cistern (often, wrongly, called a tank) which is usually located in the loft. Most of the taps and other plumbing fittings in the house will get their water supply from this cistern, which is kept looped up from the rising main through a ballvalve. However, at least one tap usually the cold water lap in the kitchen has to be delivered direct from the rising main to provide a supply of drinking water.

Depending on the local water by-laws, one, two or more fittings may be made direct to the rising main – one for an outside water lap and one for a cold water supply to a washing machine or dishwasher, say. Another connection may be made for an electric shower.

Most indirect plumbing systems have two pipes (often called draw-off pipes) taking water out of the cistern. One pipe feeds WCs and cold water taps in bathrooms and any other rooms where there are basins. The other feeds a hot water cylinder where the water is stored and heated by a boiler or an electric immersion heater. Cold water cisterns may have extra draw-off pipes for some types of bidet or shower or to make pipe runs to some fittings more convenient.

Hot water taps draw their water from a pipe connected to the top of the hot water cylinder – again, bidet and shower installations may need their own, individual connections. The hot water cylinder will also have a pipe leading back over the cold water cistern to provide a safety vent to allow air bubbles and steam to escape.

To carry out work on a plumbing system, or to stop a leak or burst, different parts of the system need to be isolated and drained of water. In theory, only one stopcock or valve is really necessary in a system. This should be as near as possible to the point where the main service pipe enters the house to enable the whole house to be isolated from the water supply. Two draincocks are needed – one just above the main stopcock to drain the rising main and any branch pipes connected to it, and the other as low down as possible on the pipe feeding the hot water cylinder to drain the cylinder. Pipes feeding hot taps and cold taps connected to the cistern, and the cold water cistern itself, can be drained by turning the taps on. This will not, however, drain the hot water cylinder.

In practice, to save having to drain the entire system every time repair work is carried out, it is better to include more stopvalves, so that some parts of the plumbing system can be isolated from the rest. This usually entailing having gate valves on each draw-off from the cistern. It is possible to fit small isolating valves just before each tap or fitting. There should not be any valve on the outlet pipe from the hot water cylinder.

Direct plumbing systems
In a direct plumbing system, all the cold taps, WCs and so on are fed directly from the rising main. If the hot water is heated by a storage or hot water cylinder (rather than instantaneous heaters) this will typically be fed from a small cold water cistern often on top of the cylinder.

Which system is best?
An indirect plumbing system has three main advantages. First, and possibly most importantly, because most of the system is isolated from the mains by the cistern, water is less likely to be drawn back into the mains (this is called back-siphonage) so there is much less risk of contamination of the Water supply. Secondly, the system operates at constant water pressure so you do not need to worry about variations in the mains water pressure – this is particularly important on some types of shower which need roughly equal pressures of hot and cold water. Finally, the cistern provides a reserve supply of water if the mains fails.

A direct plumbing system is a little less complicated and can be cheaper to install than an indirect one. But some of the fittings used may have to be specially designed to lessen the risk of contaminating the mains.

The type of system you are allowed will be determined by the local water supply undertaking. The latest option is to have an unwanted hot water system. Here, the cold supply to the house is as the direct system above, but the (special) hot water cylinder is also fed directly from the rising main. Unvented hot water systems need to be properly installed and maintained, but have several advantages over conventional systems.

Do not Buy an Expensive Personal Organizer – Create Your Own!

Do you often find yourself late for appointments? Do you feel unorganized? Have a hard time finding phone numbers, addresses or other important information when you need it? If so, then you need a personal organizer. A personal organizer system is an ideal way to help you stay organized and keep all of your information in one place. However, personal organizers – both paper-based and electronic – can be very expensive, and they usually contain categories or sections that you do not need.

Fortunately, it's not really necessary to spend a lot of money on a fancy organizer, PDA or smart phone. You can do it yourself and save a lot of money. Here's how you can create your own custom personal organizer that is inexpensive and perfectly meets your needs.

1. Materials you will need:

A. Small loose-leaf binder. You can find these at just about any statutory store, drugstore, discount, or grocery store. Make sure the binder has pockets in the front or back so you can put in a small calculator and your business cards.

B. Loose leaf lined paper. The paper needs to be the same size as the loose leaf binder.

C. Divider tabs.

D. Appointment calendar. These are small booklet-form calendars you can buy, or you may be able to get one for free from your bank or other merchants that offer these to their customers at the beginning of the year.

E. Small Calculator. Very inexpensive these days – sometimes as cheap as one dollar.

2. Create your categories:

A. Next, you will create the categories that you are going to put in your organizer. Common categories used by many people include addresses, telephone numbers, appointments, expenses, projects, to do list, notes, and so forth. You may create any category that suits your needs. Do not be afraid to be original, because this is going to be custom -made just for you.

B. Write the category names in the divider tabs. Place the tabs in the binder, and include several pieces of blank bound paper behind each divider section.

C. Put the calendar in the appointments section. Remove the outer cover first, and then punch holes along the inside crease of the calendar. Make sure the holes you punch are spaced the same as the binder rings.

D. Finally, put the calculator and your business cards in the inside pocket. The calculator will come in handy anytime you need to make calculations at work or when shopping, and your business cards will be readily accessible when you need to give them out.

3. Use it! Start using your new organizer right away. Any system, no matter how good it is, will be of no practical use if it is not used regularly. Get in the habit of writing down all of your business and personal appointments and important dates such as birthdays, anniversaries, holidays, etc. Also, write down the addresses, phone numbers, e-mail addresses, and other contact information for your family, friends and business contacts. Track your expenses, and write your to-do lists. Everything is effectively organized right there in one place to increase your efficiency and productivity.

That's basically it. You have created your own custom personal organizer for a fraction of the cost of the name brand organizer or a PDA. While it may not be as fancy-schmancy as one of the expensive organizer s, it will work just as well. In fact it will probably work better since you created this system just for you. Now, all you have to do is use it faithfully every day. You will be surprised at how well you will stay organized and keep all of your information in one place.

What Is a PRI Line, What Are the Advantages and Limitations of PRI Circuits?

In an ISDN system, there are two types of services: Basic Rate Interface (BRI) and Primary Rate Interface (PRI). While the first one is installed at home or small business organizations, the later one is for large organizations which have their own telephone exchange systems. There are number of B-channels and D-channels in the system which carries data, video, voice with several control and signaling information. But, what is Primary Rate Interface and how does it work?

What is PRI Line?

The Primary Rate Interface comprises of a 64 Kbps D-channels and 23 Kbps B-channels. Here, it uses T-1 line. It also consists of one D-channel and 30 Kbps B-channel, which use an E1 line. If a user accesses the Primary Rate Interface on a T-1 line, he can get internet speed up to 1.544 Mbps. On the other hand, an E1 line user can get services up to Mbps. PRI utilizes Q.931 protocol over D-channel.

There are some countries where this system is carried on a T-carrier system line while E-carrier line is available worldwide. The users of the system are directly connected with the telephone company’s central office.

Advantages of PRI Circuits

1. The service provider gives almost 500 numbers for each line. Therefore, it becomes easier for the outsiders to call the extension straight without going through the PBX Auto-attendant.

2. Through a PRI line, it is possible to have voice and data access. There are also some service providers which offer free data transmission for certain period of time.

3. Call hunting is also easy with a Primary Rate system. But for the analog trunks, the service provider needs to extend the facility and also include additional cost.

4. What are the other benefits of this system? It can be utilized for voice connectivity, video conferencing, data connectivity, faxing, etc. And all these can be done simultaneously.

5. This circuit is anytime better than the analog trunks as it is an end-to-end digital system.

6. Due to the fiber optic materials, the wire is far more redundant than analog trunks. Also, you will face less troubleshooting here than other systems.

7. Tapping your digital phone lines and listening to your conversation is almost impossible now.

8. You don’t have to wait long to start a call here.

9. As there are several service providers who comes with flexible plans, this system also become economical for small companies.

Limitations of PRI Circuits

1. If the minimum rental is less than the average value of calls in an analog system, then installing PRI circuit is not that much economical.

2. If you have to make international calls, this system is not cost-effective. You can choose SIP or ITSP services at lesser rate to make such calls.

3. You have to pay for Inter branch communication if you install this line. If you install VOIP systems, you can make inter branch communication over internet at much lower cost.

4. You can buy Primary Rate lines only if you buy those from your EPABX vendor.

Knowledge of Types of Listening – The Key To Understanding and Being Understood

Listening, the most neglected part of communication falls into several categories, the knowledge of which will help you choose the best kind of listening to be an effective communicator. This knowledge distinguishes the effective listeners from ineffective ones making one an effective listener.

The degree of attention, the perspective taken into consideration and the objective of listening determine the type of listening one engages in. The various types of listening can classified into two broad types: positive and negative. Positive listening benefits the listener, the speaker and society at large. Positive types of listening include sensitive listening, active listening, evaluative listening, relationship listening and appreciational listening. Negative listening is defective and because it does not serve the purpose of one or more of the parties to communication.

The following exhibit gives various kinds of listening.

Passive Listening

In passive listening, nothing of the speaker's words go into the mind of the listener. The words of the speaker do not activate the thought process of the listener. But the listeners are physically present though mentally absent. The listener may have decided to ignore the speaker due to either preconceived notification or boring introduction of the listener. The responsibility for this negative kind of listening lies with the speaker who may not have aroused the interest of the listeners.

Marginal Listening

Marginal listening, which is also referred as Selective Listening, is a little better than passive listening in that the information of the speaker is tuned to in bits and pieces rather than the whole of it. The listener occasionally raises his head to take some information, probably due to its being pleasant to him or acceptable to his existing views. But, he listener may be missing out on the important part of the speaker's message. This also can be classified under negative kind of listening since the important part of the message is ignored and the benefit of it missed out.

Projective Listening

In this type of listening, the listener takes and absorbs the information in accordance with the listener's own view or perspective which dominates the perspective of the speaker, even if the speaker's view is amalgamated into listener's own. In other words, the browser view of the speaker is either ignored or given less predominant place and limited view of the listener retained. This also is classified as negative kind of listening. It is similar to a jaundiced person looking at the world and believing the surroundings as green. The view is far from being true.

Empathic Listening

Empathic listening, which is also known as 'sensitive listening' is the opposite of projective listening in that only the speaker's view is taken predominately while that of the listener is either completely ignored or given less importance. If a proper balance between two views is stuck, it could be classified as positive. Owing to dominance of only speaker's view, it has to be termed as negative listening and because needs to be improved. Being too empathetic with others may leave the pioneer perspective to winds or lead to listener being exploited. But there are some features of this type of listening. They include building of trust, facilitating release of emotions, reducing tensions, creating positive climate for negotiations etc. ( The listeners must attend, support and empathize with the speaker.

Since empathetic listening build relationships, it can also be called 'relationship listening'.

Prof. Asha Kaul opines that empathetic listening coupled with active would prove to be the ideal listening wherein the objectives of the message are served the best. (Kaul Asha, Business Communication, Prentice Hall of India, New Delhi, 2004, p. 41.)


Practice this for better results

Dick Connor, the mentor of Jeffery P.Davidson, had a nice habit. When the latter used to meet the former for discussion of new articles and key ideas, which used to happen at dining table, the former used to tape-record the discussions.

Dick Connor brave for the first time to Jeffrey the taped cassette, which was recorded by Dick Connor when the discussion on new article and key ideas happened. Dick Connor was wont to tape-record discussions of important meetings. Jeffrey, when he was for the first time started listening to the cassette tape, was surprised to get many valuable insights from the listening of tapes which he did not get during the live discussions however he was and though unfortunately he took notes of the discussions.

In fact, the insights he got while listening to tape were better than those he observed and made notes of during actual discussions. Jeffery felt that note taking should be done after listening to tapes rather than during the discussions.

Davidson P.Jeffrey, How To Get Noticed And Get Ahead In The Business World, Jaico Books, Bombay, 1995, pp-81-82

Active Listening

Active listening can also be referred to as 'attentive listening' or 'deliberate listening'.

Active listening takes place when the listener is active, which is born out by active participation of the listener. The listener displays forwarding-bending body posture, seeks clarification, and give feedback. Active listening is a highly involved listening.

The ideal listening takes place when active listening is combined with empathetic listening wherein the views of the both listener and speaker are merged with due balance.

The responsibility for active listening to happen completely lies with the speaker who should be able to generate interest on the topic by proper introduction etc.

Attentive listening requires attention skills, following skills and reflecting skills. (Raman, Meenakshi and Singh, Prakash, Business Communication, Oxford University Press, New Delhi, 2006, pp. 99-100.) Attentive skills include a posture of occupation, appropriate body motion, proper eye contact and non-disruptive environment. Following skills include proper display of interest, proper invitation to the speaker, moderate encouraging nods, infrequent questions and attentive silence. Reflecting skills include paraphrasing, restating the emotions of the speaker, re-expressing the meaning intended by the speaker and striking the summary of the ideas at some intervals.

Evaluating Listening

In evaluative listening, the listener either assesses the value of the message or compares it with what is usually considered the best. He may do this either simultaneously while listening or by stopping for while. Since evaluation takes place in this kind of listening, the listener may decide either to continue listening or turn away from the listening. Alternately, he may engage himself in framing the statement of rebuttal. His evaluative listening may lead to either positive or negative exit depending on the open-mindedness and intellect of the listener.

Fake Listening

The listener pretends to be listening though not listening actually. It is also referred to as Pseudo listening. He uses he bodily posture and fixation of eyes on the speaker to show that he is listening. This aim of such listening is to please either the speaker or the other observers. This is similar to passive listening except that there is no dishonesty on the part of listener in passive listening, whereas, the fake listening is born of dishonesty. This is the most undesirable negative kind of listening.

Informative Listening

Informative listening takes a lot of information with full concentration and thus helps one understand the message being given. Because of intensity of effort in taking most of the information, the message is understood almost close to what is intended. This is the best way to learn and an ideal kind of listening. While imbibing what is given by the teachers or while taking instructions from the superiors or when the subordinate is explaining the problem he is facing, the listener engages himself in informative listening. Informative listening requires a lot of attention.

Informative listening is the first stage of positive listening from which other types of listening like attentive listening, evaluative listening, empathic listening etc. originate.

Informative listening requires good vocational, concentration and memory so as to be effective in achieving its purpose. (Raman, Meenakshi and Singh, Prakash, Business Communication, Oxford University Press, New Delhi, 2006, p.98).

Appreciative Listening

The primary purpose of appreciative listening is to appreciate and thus enjoy the way the message is being given, but not to take the benefit of the content or meaning of the message. Appreciative listening typically takes place while listening to the music or when one enjoys the style of the speaker or other features not related to the content.

The best benefit of appreciative listening is realized depending on three conditions: presentation, perception and previous experience. (Raman, Meenakshi and Singh, Prakash, Business Communication, Oxford University Press, New Delhi, 2006, p.101.). Presentation factors include the style, the medium, the setting and personality of the speaker. Secondly, the perception of the listener, which again depends on its attitude and expectations, determines how one appreciates the presentation. Lastly, the previous experience of the listener and his familiarity with the speaker determines whether he would enjoy the presentation or not. Existing positive opinion or familiarity with certain inherent and negligible drawbacks in the presentation may help one appreciate the presentation.

Critical Listening

Informative listening when combined with evaluative listening becomes critical listening.

Critical listening has its value when somebody is soliciting us to buy his product or services. We critically listen when somebody makes unbelievably nice offer or presents a new idea to solve problems. Similarly, we engage ourselves in critical listening when listening to politicians, new paper accounts, presentation of revolutionary ideas towards changing existing policies etc. Aristotle has proposed three preclusions to observe to make effective criticism. They are ethos (speaker's credibility), logos (logical arguments), and pathos (emotional appearances).

Critical thinking leaves one as a highly logical person. But, emotions like faith and ability to see what is not visible like what great business leaders like Ambani, Bill Gates, Narayana Murthy etc saw fall outside the logic, though they are highly essential for big-ticket success. A highly logical person is not emotional and hence remains mediocre all his life.

Discriminative Listening

Discriminative listener is one who is sensitive to the changes in the speaker's rate, volume, force, pitch and stress on different words or ideas. One who listen attentively or critically or with the intent of evaluation or to appreciate the speaker has to listen discriminatingly.

Discriminative listening requires ultimate hearing ability shorn of any hearing defects, awareness of nuances of words, awareness of sounds and pronunciations, and ability to sense non-verbal signals from the speaker.

Literal Listening

In literal listening, content only is taken while ignoring the relationship between the facts in the content. Due to this, the meaning of the message is lost.

Understanding the types of listening will prepare one against negative listening. The person who listens in a positive manner is to going to achieve the purpose of such listening.

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 deliberate 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 do not 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 typically 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 including 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

Interpersonal Communication – Tone of Voice and Body Language

One of our subscribers who responded to the last article, Interpersonal Communication – Encoding The Response , asserted that e-mails effectively can convey tone of voice and body language. Let's explore this proposal.

In interpersonal communication, the two-way channel implicitly means that the sender requests to "imply" something and that the Receiver needs to "infer" this identical thing. In the most effective of interpersonal communications, the implication and the inference are one and the same. The manner and degree to which these diverge, however, reduce the effectiveness of the communication and, at the extreme, results in absolute miscommunication. How do tone of voice and body language contribute to this?

Tone of voice is said to represent 35% of an interpersonal communication. When one can hear the speaker, all the elements of voice can be apprehended. These elements include volume, pitch, inflection, emphasis, irony, intonation, emotion, pausing, modulation, excitation, passion, boredom, hesitation, etc. In a written communication, it may be possible to infuse some tone of voice, although this is quite difficult and generally incomplete. As a result, it is practiced with potential misunderstanding.

This is particularly true of e-mails. E-mails tend to be shorter and, most often, are written quickly, and then sent immediately. Typically, the element of tone is overlooked. Even if one focused on tone and edited the e-mail extensively before sending it, the communication inevitably would have been deficient in tone of voice, when compared to an interpersonal communication. Actually hearing something has severe impact.

Body language accounts for 55% of an interpersonal communication. It encompasses an extensive array of behaviors: nodding, smiling, frowning, annoying, winking, eye contact or movement, folded or open arms, leaning, gesturing, posture, hand movement, yawning, raised eyebrows, gawking, rolling eyes, sneers, etc . These are attributes that have to be seen in order to be recognized and processed.

There are many situations, however, where interpersonal communication occurs through body language alone – there are no words and no sounds. Mimes do entail routines, using only body language. Buster Keaton and Charlie Chaplin were virtuosos in the silent films era (yes, there was a time before movies had integrated speech).

Another example of this is people walking through a mall. If viewed from on high, it would look quite similar to an anthill. There is much scurrying about in a seemingly random manner, but no one is bumping into others. How do we negotiate, co-ordinate and manage all this without speaking to one another?

Much of this action occurs on the sub-conscious level utilizing a range of subjective indicators. Intent of direction often is signaled by little eye movements or other facial expressions. One also may lean toward the desired direction. Pre-emptive action may be taken to occupy a space or one may slow down to vacate a space.

This all occurs in realtime with everyone sending and receiving messages. The next time you're in a mall, pay attention to how we communicate using body language and you'll conclude that we're having a big non-verbal conversation.

By definition, body language must be seen to have effect. When reading an e-mail, one can not see the sender and, therefore, you can not determine the body language that might accompany it. This returns us to the conclusion of the last article – an e-mail, at best, can only have 10% of an interpersonal communication, because it lacks both tone of voice and body language – all it has the words.

IPhone Repair Service

IPhone repair services have been developed to help you repair your iPhone when it breaks or malfunctions. Not having to pay the cost of a brand new unit is a life saver for some and allows you to keep your existing unit in pristine condition. If you compare the price of repairing your existing unit against the cost of buying a new one, you'll find that you can save nearly 100 dollars even if the damage to the unit is substantial.

IPhones are very expensive pieces of equipment but even the best electronic technologies can not stand up to continued abuse. If something should go wrong with your iPhone, you need to understand that you have options available. The many repair shops available on the Internet today can help you to get your unit back to 100% functionality. Repairing your iPhone will save you a great deal of money and help you get your iPhone back to its original condition. Many repair centers even offer a warranty with their work. The repair technicians are usually always friendly, helpful, and available to repair your iPhone no matter when it breaks. You can count on repair shops that have been in business for a long time to know how to fix your item right the first time and give you the advice and information you need to make the best decision.

Look for 30-day or longer warranty while shopping for iPhone repairs, as it may end up saving you the emotional burden of wondering if you have made the right decision. If the same part malfunctions again within the warranty period, you simply ship the item back in to be repaired again without having to worry about the repair costs.

Customer service is usually top of the line with iPhone repair companies and they will explain to you the maintenance that is going to be performed on your iPhone. Any questions you have can generally be answered right over the phone. Your item is shipped using your choice of shipping methods or the shipping carrier of preference for the repair center.

In most cases, if your iPhone has a problem, it can be fixed through a repair shop. Water damage, glass replacement, diagnostic service, housing and chrome bezel replacement, battery replacement, full refurbishment, home button replacement, headphone repair, camera removal and replacement, power button repair, volume button repair, vibrate / toggle switch replacement, ear speaker repair , Dock connector repair and more! Most parts can be fixed or replaced on your iPhone.

Do not take chances with your hard earned dollars. You will end up saving hundreds by keeping the original equipment that works and replacing or repairing what does not. Do not throw your iPhone away just because it has been damaged or is malfunctioning. Send it in, they'll fix it right!

Technical Communication Ethics – A Guide to Ethical Principles in Technical Communications

Honesty is the ethical principle that technical writers should adhere to and promote. It is the responsibility of the technical writer to give truthful and accurate information. The writer should not omit pertinent information that would change the audience perception of the information they are receiving.In technical writing it is important to not over emphasize or under emphasize facts to persuade a reader or an audience. An example of this is omitting losses in earnings charts. By omitting the information on years where the company did not realize profits, they could persuade investments that would not have been made if the facts were all present for review.. Honesty in technical writing is important to other ethical principles such as, legal and professional ethics. A technical writer has the obligation to research the laws both nationally and internationally and abide by those laws. Furthermore, a technical writer needs to understand moral ethics whether legal or not and communicate the information appropriately.

Confidentiality is one ethical principle that should be a guide in technical communications. To divulge trade secrets, formulas and confidential information about a company and its practices is unethical as long as the company is acting within moral and ethical boundaries and may also present legal issues.

The basic understanding of ethical principles help employees think about dilemmas on the job and make right decisions. Wherever the initiative comes, from you or higher instances, dishonesty is always a lie. When the employee is pressed to hide negative information or mislead by exaggerating or communicating the information in a way the product sounds better than it is, this leads to an unethical behavior.

A technical communicator has the obligation to help his organization treat its customers fairly, by providing safe and effective products or services. Fairness mean avoiding conflicts of interests that fit your own goals which are against the company ones. It is also required to treat people equally regardless of their sex. religion, ethnicity, race, physical or mental ability.

What Are Analog Trunk Lines?

Understanding every aspect of a phone system will help you make the best decision when you are ready to purchase and install. This knowledge will help you ask the proper questions, be able to recognize exactly what your business needs in a phone system, and facilitate a smooth relationship with the phone installer you hire. Let’s start with trunking and analog trunk lines.

A simple analog trunk line is a telephone circuit made of copper wire that runs from your local phone company’s central office building to your business location. The phone company’s central office building houses switching equipment that connects you to the public telephone network. This is sometimes referred to as the local loop. Once installed, someone can call the phone number that you have subscribed to, and the phone company can connect the call to you through the analog trunk line. A good point to remember with analog trunk lines is that one phone number is associated with one line. If you need more phone numbers, then your phone company will have to connect more analog trunk lines to your business.

Trunking refers to the concept that many users can access the telephone network through sharing a set of lines instead of each receiving one individually. Think of a tree trunk: all of the branches share one trunk and through this connection are all granted access to the nutrients in the soil. Similarly, every phone extension in your office has access to the public telephone network through a smaller set of analog trunk lines.

If you have a small office, each telephone can be connected to the local loop and then receive its’ own phone line. However, if your office is growing and you need to connect many phone extensions to the public telephone network, it just doesn’t make financial sense to pay for separate lines to each phone. In most circumstances every employee does not need to be on the phone at one time. Instead, by using the trunking concept you can reduce the amount of telephone lines you pay for while servicing every phone in your business. In fact typical business phone systems are configured in ratios of 3-4 telephone lines for every 8 phone extensions.

If you are a small or medium size business looking to use up to 10-15 incoming telephone lines to connect your phone system, then choosing analog trunk lines would be a great place to start.