Restaurant Financial Basics by Raymond S. SchmidgallRestaurant Financial Basics by Raymond S. Schmidgall

Restaurant Financial Basics

byRaymond S. Schmidgall, David K. Hayes, Jack D. Ninemeier

Paperback | October 2, 2002

not yet rated|write a review

Pricing and Purchase Info

$38.22 online 
$42.95 list price save 11%
Earn 191 plum® points

Ships within 1-2 weeks

Ships free on orders over $25

Not available in stores

about

A complete, practical guide to managing restaurant business finances
One of the keys to a successful restaurant business is strong financial management. This book equips readers with the tools needed to manage the finances of foodservice establishments effectively. Written by expert authors with extensive experience in the field, this accessible resource is filled with valuable information that can be applied to day-to-day operations. It offers concise, down-to-earth coverage of basic accounting topics-including pricing, budgeting, cost control, and cash flow-as well as more specialized information, such as how to establish menu prices.

About The Author

RAYMOND S. SCHMIDGALL, PHD, CPA, is the Hilton Hotels Professor of Hospitality Financial Management at Michigan State University. DAVID K. HAYES is the managing owner of the Clarion Hotel and Conference Center in Lansing, Michigan. He is the coauthor of Restaurant Law Basics and Food and Beverage Cost Control, Second Edition, both publ...

Details & Specs

Title:Restaurant Financial BasicsFormat:PaperbackDimensions:352 pages, 9.1 × 6.1 × 0.7 inPublished:October 2, 2002Publisher:WileyLanguage:English

The following ISBNs are associated with this title:

ISBN - 10:0471213799

ISBN - 13:9780471213796

Look for similar items by category:

Customer Reviews of Restaurant Financial Basics

Reviews

Extra Content

Read from the Book

%PDF-1.3 % 1 0 obj > endobj 2 0 obj > stream HV]r6>?r 9qZ;mNMASTHOw vz>d sAh2r }A??L"?/6R .-Xj^yVV[ VH?mj6iqX1C^wx?H%F*ëCA6V&[{yn|^~}9G*8R~$DL=}=@/?nxt isn ??v?~re[H1|U?l7#DX]ymVn? >/^(j!4^M''b?1CJH1''(:J!GN)2L2|?d%CS6-I+K''$&SFPh > /ExtGState > >> endobj 4 0 obj > endobj 5 0 obj > endobj 6 0 obj > endobj 7 0 obj > endobj 8 0 obj > endobj 9 0 obj > endobj 10 0 obj > endobj 11 0 obj > endobj 12 0 obj > stream HW?6A}aKv Iqi7Xu7]sD}0GQ/l'' Z4 z?8GFj0TQ RL*.ImEkCQ%;{n[6u+}7V DgTx,A %q6].^J9@t0m=85?q4/noNtDþ9_;m3?v0_cAJalm\w¬f96_i6}7l%8]i]UOEeO s 2#¨2 | vd;gB_#Y%B">wKy BE!`¦P2 9/pOf''@ =t*U)?X3F bWA?Om3l* BVX$*?g,QT) }Ew;[Im=32`Y8] blG zrfWZP_qye m?LG9BnF[8.W''\6"t}o"-(?** ?B?8:?:V(a 0/''{L) o&>h/*cWX?!is!A{vLh9 !xU)Y(.I8h ?6 E*lL}Q6 IgR]>cW~k=}#KtISIk =;;W@tB!n=J)?]-pM\]z=@$BW,5'' oMOyX/^A$/:6Ng,IKGTg?*K}=HCHp"VfV_ 7G?34"8( xS¯9rY)A NU v7nö?+zt''TH"" 7{GjS!]nO*| e0a0?vB;nC Hg"7G.rceBp)O?+owo{9bl&6N>W#j#*8cX.LNCI@#"(n)|i)x51$A?`hE@t&I0%)sId}["±1H6%?e?* 9-@8)OYfve*&cER fN?e&,}5cTt&v^zk11XY?(W?z;pEq7:z?yr[ -b4pbvY??.~*UQJEEOC;yJ#6> Iu_?1S?6M+^!  . endstream endobj 13 0 obj > /ExtGState > >> endobj 14 0 obj > endobj 15 0 obj > endobj 16 0 obj > endobj 17 0 obj > endobj 18 0 obj > stream H|WrF2''YSc)k Y5? NMt| HRš:N~-XH5qTn Et?M; {S R TvxsK}"0$@?E&A ]UINUg9?d?''M_gTBi pQ9 ?_+Jz ouFvmy+]ZrS[@&*''\Ew #+DddTTShJ IqR5b''!%v8K%I8PPJ*d?ULJckm]CvV">U4?uE?9Y,?{;z`b"?&gL.V!s,UeM@[/?%,afu89G@=: 1{@Bzp5{;5z5!W ArxOP#8H|O,3?I?}t%"pnpX%0 6EUUxj\ ]/:5(I??? ,9 fQoD¸,?9FLgkTW?= *X1+0Qo?I-#?F8SpSB?M/gG0K2RDx?;q[)YzQT?uZP-EZKbLo "?TZ&K"X06T$&J} A9Dsw5[?@(rJ\K2" FTD?%p`g2 c-q%s2kD1 "dj~JVvZwa6[6D[?2o?z _CnrE4\#/hcvvEP(l>?sTS]{lUpn Ng7[D 9psX1vu1itY|"uqnn?cuhQS=?i0dxt+ \[Tv#O&OhxxA{#?$ -Fa''QzZ?!$?Y#Ce dZ?&>?/mll~s?5YIR9843YJH T~w(DFc?vF%6!Up%Lb7?}X^\xwu}~Mp~}eX''\?8Ah \{cGWb Fx@apJ qäc@4;t?^''SLzX0BW.0F3/( MY  !wb *=` |*q =nt L@lx)?T?vu?*SnhJ.''_WT^}$ Z k9m{#.m9>o/&''&XO{x}I%&q G"1~jS2Mi?@f{?S[c^tYg3;W2L|my`%Tpdh{g5Bm*eB5`h$ > /ExtGState > >> endobj 20 0 obj > endobj 21 0 obj > endobj 22 0 obj > stream HW?8A)vN6 >-[,94*|i,/2UNRqZ 0Z*t57BP2g71P?%$9)?Jr,Sz ~cXps&Wx!Q?U?b2 ^S`gfd8u-aD? P55=0;O 1|T!aX?=M?]kRS|n}(8^9?)Dp^D{Xb ?s''*$?G{ e00''??~Y#xe Co# y x^fB+Kl?c5xmKO?As@??/(:G$LM1LVd%??Py\@mH6Gud$O )?fj\uz^hns\ C''0b''ZG[ ~(L,OUMUMK=PeEf`X$/n??r4o(&w>?R[F,HwT-P# T*:?Xe_dtfG&B6 *L:rq=u:Z>?8ucr(7N{!3??@ciM$9FF?ZL ,e ~uN  S4]{v-2wN&AC!bqf4 d6~]4`d8ziFz.Apq,g& WHLP9X@:PxH))V)7@M9$^ &V7D -~?? ?$OCrlkrMRe# 1-B?Dr I 0(8&FPV"+9 CaNzIg~d"n#}[?M^U0EJeb 58]fq:.p]C8E&+O|{OMx IcFJ%?vn:jNN  e?h?*Eb{ ?OUs 6+g|ei8&*?*?+57@+~{1@@b >/WMEfW%S$w)!O&IeE] jM5z? ??awI+Y,6`E?bu2BR$]II[CN&dzHXJj1[\F4wh? Uyp.;tVbgCj3p c?z7W4h&r7n^uw>zU{rTbBSlphgzav;OSPkt*L|o7a(%?Rm?6M+j"?r9BTjrxFh^9@sjN.BxU?J >jR $=iCmz]WP38 > /ExtGState > >> endobj 24 0 obj > endobj 25 0 obj > stream HWQs6w HxnU]? >?-÷L2UX1''{?{8U%eU*RV?HzrJWw˜65??\V]XWqM?][| y,6u l\C JJj#2 G %?H?/7 ?=0 7TfR"# {OR$ ?H ?9&% o?  (7?+q??w|?.QE>eQ 0lG, ?Z=U?Mx1lA P+Nt´Txn''xj@v''5:DJ$$DQF^uof)i?a9sZSupvm''iI?s_Tq?:R$4wuO?^^#0}0r?aie{X?6  A*&mg@zX,D`h[r QX/:MMy$?pXe=fX :tvBrH%$ 6{4X?* Z y-*z(/V!XY??fe~6Yge&yy;:.[Icle>`>&p?3l 3#`$q?_ Z mMi.V?''D J |b&6r,Z,bNi8A` v''yq}7J}?6 % !V c(1r\?T$ItHh~$O~*p#QTYI''7Ak?A;6A&?9_ MvZFJ=RT@ @b oW HA" u |?-S?9J;U?B|c?7 II} D2hL/LFFjNO1ak: gHW /A56 DW_wffxWDOrm,>5d[C:%0[%YO! TS.K `s} )sETDED*"K"9Z?Qe wW~b?l#:?Za| ==0mI`o!nGAGqg ?}4~NX\hIszIc[J]?^E=?qB?{ ~?|@y@*~y US_ ;i?U7Q\-Bw n,XS?É7Y>0_8GF0?DAlj&e%z!GB?zaD - ,Fze!D~(WaF$x_W[*V~Yp ? JzhgY5c /3p!S|U6OSoNX''^Afx YEAwE&IS?6?.I/Up &,@/%?,G+:#r!{drW5a'' F _tKw[dJ;.%5&fe ?mTL>GEY#?#u[RmIh9f$VW3MG0D?#M,IyrLB?X:.N>!?Ws`X)v$1v/:eqD},8rVMlhP3[*S`~k?Cy:!?? endstream endobj 26 0 obj > /ExtGState > >> endobj 27 0 obj > endobj 28 0 obj > endobj 29 0 obj > endobj 30 0 obj > stream HW]?jzgwc)d@IX"egsPr&%_{ zTu3X2jelKi8I2v0d{#X` z~6CF17fBF,IX?}lA_o?" n >;`Q$PH,!cu?~Cbmc _`i? 0ko?5l$}?TDu9,5PPO1J_Q?)FL??-OS?4?} N }gdziA=%j,d?d?]¦%!glS%Q 4+*VW\|p,+V,H~zS#D%R16xFE?~u_ k ??MC ~?`>woH{3zKW_5KDP8dd+ ??%jq\a%8s@3A9f}0Lo(Kw[ZBfL4i!?WKi4?8=Rn?&?5`+G723jlP?H''J7 _A?n-=_B:?l[(tRg mu~[a @rc^z.lEgp?c5Az?Zym]up$\9@ Zzt avss@iwK0qa] b1F1/LD*X6`d[i?Q]SVva;cZ? 4d,sDyE?1 kg}[_I]He?PJcre84(u647[5y#|CD)w?}Y? W6AFH#h".!%t?,(?2Xe8\Q1,e? Q° ''%Tq=5EX+ls"+,''?1d?$&DD=Ci^\?'' PM0 x=(s fBkq*0Z-Z`84@`-^ p ga.@Pm? 44Q@]B?GWb/?L7#; ?/nDMEG?n?7?^?M]`2P&,?h%v$vl}"uvT,n\D a>?L l&fzJF*:$!2)!DC?)!y}ZR*M$IzE Ya d yJ!S''R/SH`vX8J%2 ASx6 *wX&MM!?xr` X?+f09`26yf1 {R wOi.(= B38!rQp23O?O(" &vOjX34%cjrcclT-P*g0?O5*A?VmPa1&? P2"%dA,&^R8a)r[Zq-0DDM~,T }4>rcK3K 2h''$MeJt40y=*29[pV T?B+^c endstream endobj 31 0 obj > /ExtGState > >> endobj 32 0 obj > endobj 33 0 obj > stream HW?6fL \ISN{j,?$H"K/?s(vens=PbD".l8JD#yU4"R_E~bL z/??Pb]8D?Uei%yWEGqc $@Q!8#FS?hX++?Ja$8fcNR8"+|d0\d/v \X|~?Dj9EbERM?GiR{Q[$8J  e}Sph9.s2\?}]kZ~?''[IE}/}I, Ti ?r?  ?p?V{; E?9cKnGd ´(>X[kf.oyO0p `N [q1=x0?3M¾nMtj~YP nVX ?L;?I 6a|~JUe?%32l*IyS?vPJGnc\@D,p?lqUzUj^Hj{9dZ.^Z.Seqvu?:/V%Q_~}0yG3Ua\''e`jfR4?`WeC3t8M8P\$?o~ TA/''2h-n"q_5N\* YD HCrb?~cnckkR?+c \??? ??|9! +{lH:G?:Qt@?xA ]_gT$(NG?wb0;.n;\_Ko8Gp_8N$3dW >0TuGDU]%?l*P ,Un|$&% zKghs"wQz0{".w>??vjyl7;uL#JTQ |hl\/?n:u# >rY&EnCz{|''z?T?4k7u;?L $Y?#t5WuR\*jMBkA?~=^ ,_r[z"ev?A _E^Z?Np?FzXM{b fp > /ExtGState > >> endobj 35 0 obj > endobj 36 0 obj > stream HW?I?Kd?3IhO(HY(iW''Eio.w(h)6?(g?\f: %j1HLq$iWK9e"+?XHXd$"d&RIbA''gR!+ U"%_ QxA?Kll!zb^Cys9*3/vKT?_>Q4^ b?;U34oM`cfQER5M ?e6w&5k#$?H[iR.u?= o ]bOZ_46s>V* "!t ~njWn^#Z(2,88-.)i th[ Dnz`hzq?I3 X>%U''''?+FO|O] !?}kUi\?jJi|_?O? +Dt29I???t2q~:?`K.(85O 7L~9VMs=10+iwX?D6?7n DGYB[wYl}E vV`9''nG _?J?1CuOJrFmQxNd&Q1:*} )i[DP4z& ea"MCA`=S)?S}XiAB $ y)s9Jx ?HEQ@N(07>?,× ?NO/T9"f)Z@9Gx2v.9''?)I(J] %~|buc$]?;x.IsAWn1 .''ZFE)?=EdLa?H-qrZ&''"`''%-:dQJRMy hRm?z ?DspG?*-*S??i|G?a _g,d( 15RP>v`N?1^3 L)s-9JU´n?n[_1v?[.e\:?NLxR;\6 cAl1?4UVx?^t]?:nnp~O:2K)N?!w% Q()uR\MI=Bbh UW? &JIB|Xv/y22:7I ttr:?:08b8Q^uYVLX"q%^N>M > /ExtGState > >> endobj 38 0 obj > endobj 39 0 obj > stream HWMsF;Ta0LN-kD7b*8)8 Htj?AYvjokWI03HY2V0TfVi86j_U''AhXA_^,fgcb5aAGJu$qYO 4]Q!X n|s$??)Qlw>{_`$[CyWvgE$ ?vt{?~''T/$){Hi.$x"D?q`8ƒ(^1T f0> 0SIH2?NxOa''=pw;}_sPI0h(&z? })fQ]kL AAa"9G?Z(fV~n\kK/ e#Yp1|q7?d]7d.$+^bzubb ;;s"UDDzN?D 0]?a&? :u+Hv#>L?a+$.?L''nr#J8VQ3Mt?Y,A!?WXr*Rq.''#I|Y"S|?!8S+,¯-mp` DtNqOI!-J!R#p - @DGcm"~_V+!H1~7>,\:S+b HxOUk?fycT%j3vv;{  A4$Z?,!?Z\U^-_|R|q^\_i"U?''%v]e3''5!?''jRxLJ=YmOg8@zH«''?Q#@ZIaraMJM''C-u"[;T65FNH8$$)MI gm?(-GY7*A:Wi -xHYqecp.??9NcJ WrRQ~bC?0,223=],~~?Qx^_??:I]?_^\_,|/FJ'' q$T2I$:Oyl?(r,q?>\Wwa?z*¥V?SN;gNKSv?''^dY?CN2r]''^A:b%%?I?Z;$_mG0!f,^?YK |V+laLq`_@S?b-UMbc,s-?BXe\.m3DOp2cWrugdZ ?Q#kPZ3H{v$2[QFf` C)m\nVJ1T"fUs?FDWn~#rnnUrNk| y&? `U| endstream endobj 40 0 obj > /ExtGState > >> endobj 41 0 obj > endobj 42 0 obj > stream HW];>.._y;)RKNYLA !4Z:zwUthuxOFDin[HVFja?BYe_G*?4 |7o?j[d?*Uk+/b$z,>GMUw1V)^l? o)jW6-|` ,1Y"?|th8WE8~a/ ;a?Yub?XU 1?xi$z)N"%_EFz^s}\|S+??}H r5LWNv q]CUY&KLoso})/2Gé6smSZr=}Fjp8dp@:Dh?/V$_$ ƒ@#Oph*%Zammxh6m!acY; x$u?E] YQBS\ap0?k? 2Q-?NJT\%;y$?w6"Quce=|`GW4"^?k3?/1G}sQJF!{?u?Gp6 { ^BSnk{$w??y7iG ce.O@kIq VU?Wu-|L`kgtT ? &Q&);U#u_TAEe1oP*Y&QnSeLVC3qPEI7EW$r9*Ngh^8Y9C{v"?Kv3"?EzQ*!!{ s 6dBo{?9)m\Nh_W/#e~ ]wuT2P"a>2 jU?z]zIpDc)=np?DhSEm? w0''o-6;AYpQ"Z4gI@iN0hxsT ol V9Xh6Ax?-hs0$ y.V6@K[w|9?c?iA)">w4eV=BYV?!s/f]d>FBFi K7#[-]:]+L)bx?8dse,?! KN M-''9e&K1[+Hqrsf8p %668$h "*:NLf?SQtU!SD~i7Z7?77>B*!W*@?WV! G##/0:;~gZ?/1Zp{bx ''I $L?!ewIt}~s~uI`Wq?z\?i3Gx''S$%o(H3Tw/48A''syzt [44E31Q9[24[Uje4jv~Grn???I0x]|Y]5r%/\ig)}2s@-" &IXd@V6+t Mj1n@#NT: E.LUYDTNGpKT,1 5R?P0\}GESw&? Z ? J{zZ7o-VzEY ]>th H?\ ):*mka 0OR?ZzúU~MeIl[m`*?dq[!!OS$ endstream endobj 43 0 obj > /ExtGState > >> endobj 44 0 obj > endobj 45 0 obj > stream HWr;a[vyADIAK?s?\ \fz?Q?DjBZl3m."U5*-2emijzD%zO~X^+YB(*5"UKF} ?f/WOMbyH{2 ,q dat?U?? X+]dLc.pS(Q/"xXD?fY|#PxbAd97i?;shD9 "vP?W2@3(fa ?.Hgw7,?]zO +&]?$T_:pnu:6DeI$Dew''; $No0WE?MjuL?efRO`#zPb?W]Y t5~H ~-n|"4ieAYCw/ n(O; ^=U`s];vxD#y(/E>tzr@xia/''3a?d9g eh\$tcqxXK&=d?C,021p=84\?hZQU"W+?? C|F^rEb@;?rs4#bE8A$?V ,}Y5uIG9AM_(Uh (P?F0k@Uet ;P00mFGV-B? iMJkcT?/7#?;uez?I[T0)Dul(Aa/r?Fwn?Kc)Ou(\({??>+{l"9c:Q_wnUmI#pXxAT7vK7H+ Z%LEL^/TO3rM[$''\$*,9r$''XO(1}Gf sXQdBBqz^B]Z$7d_AG",u6xELYA7I`\cYlW?8oon>1?G(\u9U@RHRgq8c7njg_W%{`rrOt+ z")S?PgA%j?Q~$2BA \QJZ@ xQ(O7_o?7???ojyJ.HIE{{;t?~Z\?7ISU%"X?TEG9C\ PSU G>  jwNvg8DJpZ uL%!c$S''''l?tXF0Ia3(4?s,m>7 XurS?D9C0g > /ExtGState > >> endobj 47 0 obj > endobj 48 0 obj > endobj 49 0 obj > endobj 50 0 obj > stream H|WvF z*:A* 2o@zT4bWwEqUwS-?DAM(*]^TpWkuJ19V}l+=V0})1>Wo2z^fD ''Nh)cbD:A!bX/kiEB?R,Y$wX#=XIn3w[_&UoAty@zLU+W-QF!>yoaBe+Zt(Nx0?]fK?e6SW N2OVB1d9A1 [S rvR,4-rXKb^zfDqaMa(YF5c=nlBXi?=%HDX SnaBO*O+??s#@S(x''NUGNqY`1zj+E? .d*61oBzo:B|Ec? .Q:"4TOM_Ag4? @ =H> a9?F@2xX@h2T f/7mis&˜kdmV*&z\`$UYz2vNGKs o;>l?MM96|Mz\v /L2)@_r~Mjp`%K:1''wcn?)q"d(~E # $??fzYy''f1/2*Cb~zÎ%~cj_un?%& t_?Pt0WGqs{? .h7??.Dd}4.R?VhXM''Q HdWN,?Sç1qP| 3C>,H ?V &+I$ !RG0~+bC{1||PJzz64K7sZE$\VyR *hBM @d 9B7>;.&q?&OD > /ExtGState > >> endobj 52 0 obj > endobj 53 0 obj > stream HW?;a Gd]j]*AH$,\hfVr{RJ 3?Oj7y]? Tfv,XUYU*B5OLqEck~y?VLXD%:YQ%QgN? xMvG_|O\G?6eCOWn?js|SþTQjrSn8"q{ I8Jxzn[iKN/u 5C$?8 Qo5D?8Kh BL0"l?;&-9PZ>9M2yDe"IP?R ( bN8(}@''h| , I2s,_[4Qj[R?EU2N_?%WuP?^p)X?.Z*T_X%Vj!b9x!:#>xul}Ws %:1Td'';$KeO>t0zeT|9?_T(#M[#nod6lH''/aG7!rMGk:O -k4v)>Lb7F?Xogi?t;y_5*5FO>hN0Un,A Q tf"? D* ?;.}^[ xth,]P].th8: ``ArH#L_-?U; fcHt7i ,Wt?C,f *?s?jSgHw2_ýU[:n3r4Ff&M7fuHzwn ; lC7)].dJO?{nrl$B0Jvb(5IQFR+Yiz`-dd }i`D?j5N?MB?dF@Ogq?WmK_DD&!U''Y}(s;pOP//2G??/W=2}BSd`?qyd[+[Fow|bnC37pi6d/x \8uX [oN }[rc\}$}"scH5X3o_DP[b&?bF|''xdHp"''xd^$6,Z/Z[ mnF qJV_ ?_RfgA''M?x&S^&o,}''''}tKW?t>m?|%W3Hq kkDIn6$%;TQ-!P?%7G+3A>x#S??S8M3u??>A:''5`I` ^:JLHC$1I#?B=*zG4XXH{ j=M?HiHLJEF_fIKR%_Ul|j84UAkgyu_lzeEUQy :@Om yP[?kL Ia~?h!N1?''wa8t4BYA.l%qsa`. @7 GS3vJ]H? 1=AxrWJ?yVIUSkYMW.I|6 tPP>LmK-_te,9}x >r#{D"$ *YRrnV)3I5wK.e?L?,Mr@T(T]\:$&T4,p)^ *5OR` cy$UVJTt?%W > /ExtGState > >> endobj 55 0 obj > endobj 56 0 obj > stream HWM6?d? \&:qe3J?#QcEc?S?y(j2r]6!xROfb7,RQ(+.4D#,D+4?S=I[''BKH H?V?b]h2K&Ei??Rj?/82Mi^H_)XI''2%ix1^hm:?":S,%u?,ZPKR7q]:jhy[PbPu?>ZhQ?+ÃXuM=4;wv) E L^~s/5%(}M\G*?gXx/b2? jt,I`?Y9%v22''A?e{8j FdD(#.ae4shFJX?K#B5m32;;42mi&= Ða#>PEK 92lu3-?@3?ltJ%F=uJ C(SQ mPi5c(L0k/Q+J ;(8pl-54dl6EqO?|W,9(WW vzs-J? >lx?žndTuxW1k_v#%w@q |024W iSr.["8`9w:?&31V-MPx{f $yAJ?VAUi&JRqB4f=a?9TjO?[}?(K"78pb A00 D[ #j41zHvTh3L|YZInzu75:zy$JI[Q9??8:d@}58ap^rL@ gGqE?oa8VMAwcI9ist 7bK8G]_~_.I%#/4}!T>=}V-T+ld1/jr+]6n2 \3,tJD?KO]?~y^ynn_|} iZ iK,#.Imrf6Z4w^LVW eC(* e0?9T}B1S-P Z`#y.r XHg?i`r?$M*utzV,AjX-N=''/!:v&;q)7CX?O]:}?hUnW5~5seLu8yP{A 0udy p"EK?}m''ttLgTtap M''uS4^`. ? TW 3g ^/?/(&$];(2DV-eN N4^^40JL^X?H9C>g CifC endstream endobj 57 0 obj > /ExtGState > >> endobj 58 0 obj > endobj 59 0 obj > stream HWOs??G:SH`/=Gsnh G~$=} d[m{4?2X{  !l?Vo^p(48`"V?@mAf%H)2{Wo2\l)_A@%2G2pIa!+5{|&N/ aq*ew!Kl B}9>^Yvy=/\M?lsfTd"HBf[`?(o|7xgxfbg?rN?ZCO Ap{}[e6(_5Ks?XNu''~r?Ù:G(s,!:7XZ/|/?@zA% ?(.VT?em??/WUn|CYnDH>/Z1$I?xw}|-L$4H0AIfa:.m>7Of"Ai E ~_ LD |zfP7HbF `k? g3 Xd?O''$%8qk?/?a|e8''~N@V}-B@ cy00sDJID(Z7Qb %V#(?zNaH7%fCI2dQ 3,b&Q(Aa#Ul''PUJ?L?St3Y49&vVG{ -g}D[2Dz8[#m%jJq7p8ZIS) &\*HN#vn0 V3wz?G`!\$Rd Xf` */V C##$X17UMQhEpd$H!-Fh.F;Dg4$z > /ExtGState > >> endobj 61 0 obj > endobj 62 0 obj > stream Hn1 #EY''x@*UB?]@}}lU}=/$9 ?~z c, sK8|",c ¢a0U4q\c90-"|,oi u''?/ [?#P%)%L7*3TV}?hQjR$kq(shy4LuS1??0x{U%/,%=Hx^2eDISl7m?M\ö?i%C4JWJi$fHTF9!lkHGo^hQ:f=9mYj?:;:i-f OhU?]A"hGwh?7gg?Vib\fe l#k]d-j$w]n9UØh Sp~unZow CWm2u6ayr}!`B endstream endobj 63 0 obj > /ExtGState > >> endobj 64 0 obj > endobj 65 0 obj > endobj 66 0 obj > stream HtU Tawfw3hwugVGTDADVAVX3?cc(RlRlC(DEQMX#56w?-xryg??{nMKW? +-)fg;?H>Ind~\)}1''1gtMkj\J ?WQr?%h?VKNn8#_`.4o YEMEVS9;XcT\l0R,5Blj6yb10?e)*W[6XM,Y&qtC%?#9;t}e&b(?r?/MiiJ? b~FY(FQ9?Q[;D:6Qm?ne2YS>E^&aJ 1U`+K "MqZ}?}???8q?q3:a^)^pkygxW{}s6`!Et?^?}s[Zw+W@?0 Ci}gGmu?)@|};^$mH u[5i&#u?&0?x%xwAk-?j15u7=:{  BW0QC , |+?)B"S|6A!$}A2ObY>uK")(8T''B`# >55?/+^6^=!nHC~K1h(a#!KG14&æM+W!t`5ICA>0`4;h/0BU@l6B!C&pLR,wdvvyBLd?+;~FA FT\Ksq Pa#]$C5dbL|X?#gyA78#;o[6{ &x V/KM4> arQR__1\"SqNA? " T\"Z?PIv}u _`d20m?%4&h''.]c)?Z,c7?cl?EP?^z &@T`w(> |''N`U nd}l x?L-Yk `Y^"`!M@7N0''h Hjjl?40uNjt:ZlQgwRNJYdURc{ ?7A'' S5(?{n??5 PH4??qq? t 0)7 k68-"_n?c,[S?i;t1[Ar[EpD:M9F]X IH5Fhp:5;ETjwtO"W1s?M?5&+K{.b JUEFc-)Uc1]g?*6dù''3g|{w]oQ2:}-s@BTbpSD!$O$Gi ]0Xg`PU\$r%JUp: ?]I6 *s`Im8`-J8TS+ cZ/h +^I Bs {lY5EYeYfy^FU1???b0 D6c FF{hnjm:#1 OA;W%+]?gj?!Pf05!`N-?k/^Dnac?{wwK/??T=6`1|}e''V=K{*?w?kow:2}v>Nk`=yL: ?2{8$H[?{5V_#hTw{{7NcMS?MnUM04sVaEIfgXdb_GHX~.5_1)Wh9wQo)IH3JG- @9@[ 5`&@8zdN?01N1nJR?{OX_3P?g0 !t?9_Ob.h&,/Gl&$lG}~8;~ ::n{}j~H@Qa/{-W?s=$,?EKl`z)/0"2|qXJigVz]"DmlGQGQQU\Tv9e?ED]KhAR?rqMF?]?5;+C=D-fO "b?1i?,H?4] 4Bd@.CDf??RLL>m?\bX+S$qa dD?7|Zzz$Bs]7?#nP^?M38/ > endobj 68 0 obj > stream HU P?kX9]I?h&* 7 T`9@lDr=%8DxpVN N =}nF?qJctuUpy:R :\?CuSH>^?N[;pj?a#(Mo|kB[&+iRfeT?\RdU6)^N+(C%b.1+edq`19D6yQ1db4-Fel].RZh?YyEqy^Qc.]^WP@#@A}LC iMQ/T EMILQ#%45xFi(-5J?B=G>k 5\fLu`?l\f?g@.{{] GxN?Zi3hahx?V G6@vQF7WtZOP RXr56ZW9RqT} ,|?CBp,s|3NZ=`?>mgj`!l6OVg:iO `"iod0l\ET?,F??ua@La rH,rJ3?kS Icd xW9?f _t7?ZhP''Sb~2:WmnKP.?f0e2?(0o:,[q3 mz{e ^V?[dY=Ca$P5?,U),o#?U3PD)1}C?jnieak~}?eOr?5>.%L/gN~rdnz7U?)0pt2pS^?^7J7$B?RMQwyÅ?eoxU> DU`?~x?zujekRY}) ?v0 {9?[0hlpuy7SW*?bE}t? Jp  #Njn''9#9Q_5iq>aN 8(}~~J1r ^mJ8?T?.4;/V;5df/71^};BJ \\V0q7;e~}OPe[:MTN_"~)A? dN^eb*N''Ck?rMXT?Oa/?susb?.?]3mM^?|/,\THl}X,/CvW 04@dVb4de&wL>e?t?]%"jo_/ u!?% 1/H9i]h R77j$Fp(ymr:qSVxz!Uk+o+_r2So+}?h5hgUG'' _IZ6?,X7:*''05`Ik \MQ{T''@5Q,v6 6wa b}!wPXlgzY_ MLL > endobj 70 0 obj > stream Hbd`ab`ddqwv+-)-JL(g!C,1Z ?''@Q: endstream endobj 71 0 obj > endobj 72 0 obj > stream HUiPgfCmz{q+%Q$$r EAr8\" qEEu"kYyHv%IY%y?34p7srr$sr P~fM0VK ?VlfOMp ?s1rLk%3Y {^)uV+wz+R"@pT"BG~cw0\Os?Gf! ? ?a1 jx ;a;Ba ex^3 6x,4qw>W;#^ ?_U7O2/(?gd~1m4~ [P1MM6.[XpZ #.?4&Sh3O_??Mc;TD$i\vIR?(\8?;V/>MDPjlWT#*er'':d ?dE?\-  [t?\9-£JD9hW{}_%?[^?t}Gcw??KJEU ei''?V{_ ?[-6 V?E n:r~]}5m\O4@"7qo Ajjh? Sz:c~?x9H&/-$?RG ? C%vSw Jwr.\l X.?`[9(0x";MtQ,_ 8Q 65}gw!= EP9C?w;Rcnm eH~ZI9bj -^Np!t|} 5,o|!*\ V1Bd2m3GB? ?Z p R*`U/_TUAZ?^Y"n+@ ` ^d0S6Ut%~{==2;=IO_FB_sbw$z% lv?c3WgZybw^O^?sUDD?p/4Iim?*H ?">1c{FdLj-ju?=b-Hz"]w F?J#CC_x?)S154) MZ,H(?"+VL/I8G$WBozj2V?!zZ&Cr7CS,?%>x86$#5nNisqW:?K&}/mS#=&D?@ p!wvt p NW~#a? HQ|d)(J0?S0$? }:r\ ?q8?%; ev]U7FWggf;=1T{zf$zj>?&|6j j+Nw%F=)=t}G?>`:3>{`x=LM.-w~[tw57Q-ce4sL$j?k% U?"b?"#=nMGnLm|e>~V4P?D9~=#?U?i +'r1 Bv?WN4`h_#?TU\4$j\QM9\!%F /auu=[Vzh3yNm3Bpc;F g /.!d:= MD*5Gt=\}eh0 W-9eGK;sd JFR z`L?Ta$1Mnk 8G r? >.!bhbuM0x+ie*As*sfkKYdvJ|{L+4&UMpKeX4?ne^Y,f Dls?J4W&UqtOnMm1@ P]^%NL+k??}/5h-DOV5jm DPR6y ''?v,''?? c?;+Ak,i5GB??#RZl&z;4VMVK_eO?38 &\ _W $?)*mydZ)$R($Lc?wb74 ad|5HMC 5u???1@''Y2[SYg.Y(GWa@^ r "i.5k28#)"?OZPP+''r+ le7Ac n''Ia8g-XVmqt#u{]W v ?NEi !zN?H?KdFP*.D"(pz{JW Ý3nw??1YReK?j4"2?`$CI9 , ?hXL ?{l''DyMb`;??go D#`Ef0 xA.sk so vsIz7.hd?V .MMu Hf!kpdVWjciD& ?m/6G!Utq>8x>B_;- z8%L( }>A?r O`ZJ lqie7DS[ IKy+|o (j4u?> 2[Gc7GVB:|p^`?\WjK"i_ZBfbOn/;U @u]z?4WK%J-bw?vD?}M!|eM}^??l??B7 -[ (v~P XBD~f t-}m|W?V.6ZtK?0KOnp:p* .%u65Hg6* 6%?k¾|+pl\h~?N0qV| ZE3\8gql%-om-&Q[SX*Mx?.6UGn| Cg/lZ?wHZ|by^U.vR>v w|#N)?$UUo+V > endobj 74 0 obj > stream H|kLSg)z@?N{\?e7fEe ?P`R 7nEmK[k?`A(ZAq*Hf%SL e_~xy (#"rH"?D*DyN`f (üUq:NSol\ ;oAo?=OVK+Mm[_Rt1|f2H! ? G?DcJo7>>Q_xwy(?I?c?;) uA}?^Wb6kgQK?S>cY4PWzMxnJchF"PS%Yt!.?''9l Ae*= xJQ@:_HJVl_pu"Z-6=c. ''|Hhiyg¢a*}ylX*i.?ehn\NbnGY`xn,U??M>3hMf1+neT''NmY_+7{''oahCx?)pT9$?-p j_Vo0 0?^: endstream endobj 75 0 obj > endobj 76 0 obj > stream HtUPS `kI]P"TVP $Y?"hmu*Uj+jºTYwZU?''n{NiM˜{9w4 q#;3{ U]A,uF5sjT:W ZJZ7Fi_o, w|u8> 7"NDE°h9ni=klvgmr$[JQ*m u2gSU4RZjpy\.?+m?l =?VKs`E8"OTunw9o/5?p)v??sk6Ux?j?gan_!8$!mVcnSTk2L$e''.\H]j/$nX^\s5b QhL-D%7R[1 i1~3;en~~/ IQGh&MSEi4tF#?2,Mi*rÌI?@\c bq:"j$?) v(/eUkkV }X~c:+ 3{ETa? *5x" @q :o''T?UCp x(½]`& -b$zwO$/?RnI`"h(b@u''ZO.XjuSxN{wdffd::k-dXX¨K?Igs~ 3q%X F L5,u?t ?0We?Xd4Z*dz[?H-_`31$QZ{;''85L:A''XkFD 3F AYiuwH3(~^eX+Ei? 7s0.M4If:? :a9`d^&iI?hN@}?^8ib!(R JY`H8,FKy2? V? 1x6%XCAwUQEq?"*D QxBcdc*iO>5aRQqb4R+E#Q>dD?TFmR?9X}jhx;s~ `B9!82T (  %7HpO(B~1?] 9=w+ˆg 1)=6;w|!?sx!xq v R 8c6%3\fD/i1E9NjL0?Q4pc[$Dc?L=M 6s `|CU @L?Yc?i0UB)I''6CFYT!;2B) + [5^ ^zz?fe%i 1"B :m `t6k MdBZ3 ?Œjha? \:@iX2y6?q Ps8\ 2`dS5/|:hZOB?v0[9U(,%v>k#t?%)08zbM06~p?} J {g[u?o4G)jF%:=X-[W,?@~5k}rzu]F0uLRsJ6?t\/,+c>4Zw BOKg_AS* .? qA\D^%zH&)?Oo|i?x`?''&vIRR1 [???6k? e(rVkejL_o?}%t"3ilI*xQ?0 ^TáZ=q endstream endobj 77 0 obj > endobj 78 0 obj > stream HT PS |kv\~UÕ9UFZztQbiU?kRI2vMn,+W1;YQd)A5?R,W* I3r p`|Vca x [=AQ8GO D3v>E3l,oE!tbQu0Q !FQ 4(HB_3\(JPh Y?r0u N?V 5_[eQ0"h!xKC{ {pFv9Vizxrfp61%$gS~e@{t?U=V"¸1,?gW ;5.{1Ij!? %7 7=bgm''Ph2?-6E?Xj^flpMG^Qcq_hH+J?-ePyFU 2uXp w\ q/I`c}>|pHzIPK!0?mlFN*t:Yn;~X=gPwG5eiaO%IiH \,/YW?uQ?T_`\[Duj #Za8N[=gy:"?g(0O???(,?? `u?4@? 1p&^Q4jME?J{ y;b%L?~EfE?8Z AbD;7o[ 2;p|;{?lop/E E^CLA\YB*?-A8|"3P,m` D1-4xBY u-nx.?FNy|3U( !3}sV1;p(U*s?DcAoa?V?Ro +v ?SeRThr,ST$( P?M4vGlea@ ?r.Vunz^> 0o LS ???_)R3#SFl ''N?-Lh|m@"&a''tV5b?@}xDc#>W > endobj 80 0 obj > stream Hbd`ab`ddqwqqJ,HsKOJ,)e!C > endobj 82 0 obj > stream H|U Pii?%[(.:#?xA"I WG$Q! * ;2 Z:V9J9{kvg?~{Ü0''?%d?;K6(?kXyl''vC?.d1?+yV7(lMmy3Aci?XdQ/%VF+"e=i*JPS(jY$0!A2(e*2?B&SIR-;*U%#? 6):S;qa1? aHl;qp=?0>3|yNg+\JL''J EOK>}um?7? z,hh{@b`+K?4_iW\:s JB #z;?5 khx 3SDsD?xKp!hdZC=;?JDEz;;b9%|2W..#l ''^?Iz?x''f?ASr:K''WZexRwYTu&?-02p|7Uw@e"F?IrH-YWPwqju[wm+Y@]J_z JAF&?ste5mE_VaTW["kJNj?xTR? /!M5pfQl(á@j4^p>?e?Sa[]:fn>bJ:O7-~?4L?.?DBDCT1q^Vzq:^UVPzlw;?T#?5\O~ u!?#v:a}xp_,x5v( R@SU)ZN ico?Y 99lz{@|}V5Klg?;k9R2*kn3/MK}??s2b~F{XETeFNd''2?ox_g[x8,,9?a[?Wû|b$#L |@7}7*~=¢\n''L)4uHsapKJao=lM+Jj>{6m]kgmkP'' L @$@BHpBn$\HB *uV-?;s ?wr={~w kC9?d[]r\TTzM^W9ui\qY{-,4G0z#?*PE`6f/p@^^:J?"]?41?GnipP`7bQ?NF3+''q\?K/#mEvz,}jjLC*jkqGqHi!8>s{[I(k.%N\-gC?yp0 866477q].Ogw`?q & r_ 3CKkdCvr W?WK2+)b&V` zPOR /|lfv(-rhlhG)Tu I *F522#z?S"Yf?]2A?(kAs]uXlY;BMO~"gK J|7Iz$vDDTjYA)!|D1Z-khh?8)APT\(Ae{zd!?ij+E)B.>\ IqF]dt4 cK,HK?}?XG6~W mNRL:$yBQ?Q` X O3BpOXN=adE|0"t;z0cD}l$?z-\} afIC FdO]Y_ZEe D\c 5{v& JZrKo8n._]t 8:]Tn#?iyVQ@(~(l?a/]Hbk?M? w}ZJ@oU%*$?/#¾Nzt~ik}6Fk?U/1XD4\JTOCRLzw?w\?NG?8mz]kt5- _ TXo=)MZ3JBNF?+ 8zlXx;a[DjrB\Re,;''*b3 T921c=-O[4\&,X`ejS^c8"&G1ujl[?dvD:Ì1I? ?a ?E1LU??HP-q2m"m;>5VU?kkl0LF{Q;p\o>?b#&]`nP}#}@o6AN4h.N-6vuL9fgMr$baV`.¢lrq7/?4 ?rxBV7b%PUt eS!wC$a6i-?#? jLbG''c??=hl=Tm?PPoniOu f"$!r(S7??gK?^qaj 99~n_!?gJP=ZY]1OQ610s8jJq+??6p?2 ?GkItU@.F}h:qV ?Ig&5derdx3- h]$9$JH epYW8_gp[Gp:4X?S4$?IG9mH)*Hz3a\;E1XY>% aWF??iLVvb%?c$e$>bjd4R^kP}FCBa=5)lyVA G?(4>AFd.eGTt9,aQa*4zGN^7-%QpU:-?]V`a1tq|u@|Cy  p] [92 endstream endobj 83 0 obj > endobj 84 0 obj > stream HdTiTW2;IWj?; 1B X HlD4(3$rl2t@DQ?K::A&F m?}?UQH^ou%zA]y\AB8B E>FzW?Ry?t?nw:3?z -[DdTl/) {?Se&\-?x(M/PL I^&MMX@r+I$Y|''vy|y2e>nkL99.m''~}.-3O6V[P/~uv"kpoaZI?j>:=)Z2Opp5>?_?pvc2o? 0 [ic60Mut?+7n:,V?^!e??]?iNooÇ/& QMS ?(q{P*XDdP%?XIMM=JK?by+Y7?IFCa Sxp-2J1+aÅTBU:bBHGT?UsF ,G0j?z?7u{s8[VT\6`IvF(o ]a[Kr+u)tz"f?e}_?zqy^h{VDu*b::yu/ueb Dm1ga=P?\ ??~B4?&p(-$PR h>x%,ZcbMk R^A?M (?a7tm[ ~?? \D3"!DeM\\Uv(nO l^ 05m =fMOhT0*8w? n@.oa^K?m0G?E8&b*Y7j?k#9¼pa y>]?(?>"]OC+^\?r1h0" endstream endobj 85 0 obj > endobj 86 0 obj > stream HTPn SuU],d60R /`7Rt{= 1NGL~ a:h^5T @x'')~e0gI~D4Jc\C.!@!&û\AckLA*=Q:?nSLf+c4 XW{$X?[5ux?Wf 0\5q endstream endobj 87 0 obj > endobj 88 0 obj > endobj 89 0 obj > endobj 90 0 obj > endobj 91 0 obj [ /Indexed /DeviceRGB 255 92 0 R ] endobj 92 0 obj > stream J,g]g+e/h_!_gCtO=0f)$P%cIi8Zdfc5&3j_8$7g.@L`YKUJNGBP\poR=_;Dl''P(T (7Boo^^S:71(MN]ZQX/+Cbu.lK"p74pe1T%s.DY%&\1TdJhr54.M9au6>79n6`Q:4 PbLSZTLEE(8E@''*1mg_*eTnN*;*''V3+gm-EEetX%;Bo$ur2ss*N`.-!.kG_q6GDD'' dKoL!8Ka#EV,@V!\j8ZFbp6EE 0nf;(&;QU6bUD'')c@\ 9-d\DA=cZ0Q>gIM$$;cd2O@&a;X,Nn_a P(]I1aRc(K1^ue> gF/(+GaKo$qneLWDrQ#;5\S(\$q''4Q,85`-8;S(=Z"WSBOV*FM)4,?B],R endstream endobj 93 0 obj 481 endobj 94 0 obj > stream 8;Z]!CD+Ps&;9r[(\F&`Ca- lV0prAg/prB1#=jBn9esA\Oc^Q]3bESs*$X6q qI"]8Ue%.Br #J, endstream endobj 95 0 obj 289 endobj 96 0 obj > stream 8;Z]"BbH%@%#*U;0:9M!P9PggKJfDtgX''phL+i!m`j1^:!+\:6!W"=P!I)?_P)K)9 *2 pLi ^f''&%JAUhf0@[hlqVu4c:7L$ZYVPErkiNbq9e=R\;UB8 EtZ^r9=a''g5A\"KSo!&#Tmh.hN`=WAB. endstream endobj 97 0 obj 432 endobj 98 0 obj > stream 8;ZD/CRW-`#b:d!d(e]iopK2UQADu]gI^/G7WC[)e@>PZ/q(kQ_CLt(g0fH6E?B]d gSDKI?g\R([#jY''82!fucbU_&YfI&hY8IQd5oah%+$m.2VCL8^;2@?\Q*/\n#G-o: LAO \lSc2naDnE.q!L+57$;P%K-*rf`.\ooZs30$6iu/m;b&ZO73hYTtV,1 :4QLHY5V7QMI*LJUEje&@H#8Jrm$##Gg3@?4Z]AS2ak+3I/^[hO(%qqFE%''RF.S!W SNeN6Da1Ishm)Nd8NONCS3&"l=m:EeO''3qa\g%,Apq-uL#+XXB^AXjEoUK8mruA@j :i;gMM%B#]$i$,. .;We5-k_29,Q]@u8K,UOf)SRbF]J~> endstream endobj 99 0 obj 512 endobj 100 0 obj > stream 8;Z\7D%_LE#j)%%jDWmc;s[-h"`.sd(O)=jL%bRA5[4Hm0`CPGelPBDgC5B(h3 CsApI`L!L@\P\Le)pt6Bi>iPsFZB#gqVoAI,sWU\K783?s!4ECc`N7c8V^=:s"q*- 7ImHXhN#?[7`BTUAgn2I"-$h^S[a9cLsP @e0rP''HSA;`nA_0>Ns,J:aIrlLU^MO3La L''t`UIj69V$e(o6TjNsQ6dT* Wblg(]X$9gXM"O!YD(UD^5Alt( M:)P 9_%#P,?Z)#3St^dl*.^YC.& %6::KLP0C,R$7/([QaioC*5_#~> endstream endobj 101 0 obj 489 endobj 102 0 obj > stream 8;Z]">7uQ2$q9Xaf@''WY(O&abOnq\/#*`/,[DN9l#pFple-c8qMuV-gU*L/,''k,LW %fgr s2i5P6DF4]-sebQONT#P\$I]AEU1t=P8SFGb\CNCfI0-7=/Oo;!M GOif2p@G2u*([g=0!\9gBjY%`Oup!HR_O%]rf5 Pk/ 1S (H+f6[M`JD]u~> endstream endobj 103 0 obj 371 endobj 104 0 obj > stream 8;Z]"CD+K,%#"BS(Z[7)`:@ZdRugUmN7$%5Y^G+,S5uU6!%@RO+#n^I4qK@sJ`7lG J?[b%T$-R5FiS*hkANgAOMX)rki9Y/>IeA9Tae:M/BI#Gr5Zl1 IuL#''7:gFZ@Hr-g?l''Knrjg9L B&NMP3SMl%q3>Z9r=XTCh#6F''784qjcu3JgIT[*0jX3t1pf.9kpGG,se_&m;bfo@Y o[j#Y4U&ep),^r1N3E`&r`$RL=_OAN+hcnX[82DCI,!Ln\,RE:7KQhD)79@cp[@hT \I/cDi%L2:pYE:`aJA`++mSum^0?-A5CrE]o_au>4&]n`iDTD.(AM&/OZ?K-MLU3% rJu.j@lI)^AWg.6]#K''m_:kL^!3+225Q~> endstream endobj 105 0 obj 430 endobj 106 0 obj > stream 8;Z\7;6n(^#itt$oN,tZ#\m''J66Q-%1N1`S1/2^r+^dYs!!!$ajTNV"JH5@P!Z3Pm %mX:BB^b&LDi+4qOQ+_k^YluT+f:Vhp4mqC49opIk-0Q3K,?i51h KkW$Zhq9$iUDkG6 9kcVrJljYO*UrG+Cl J.KihSns]@qfPi;][#_l@H&7CACm"9+J1LS&!EupHN40kPY)@^LHS\!^C&, D= ?_IL endstream endobj 107 0 obj 527 endobj 108 0 obj > stream 8;Z\7>IMEl#\ _3Hia*t''**:+!)to= (Ed o5DuOY1,V>LJi&6*,"qK gjf^^phe,X,+GIGT3n&bcYJ5!00f"lf0EAXK& rU?n YS[\C-*%/_7\Ks!.@B B]qBh5#g1=s$U9g5@%*D+/4>B3T0]0okVOuop VJB$i5e\X%:;-FjL(!Vk9SI4oN''$]Nb?\nB^R endstream endobj 109 0 obj 548 endobj 110 0 obj > stream 8;Z]!i= >>2[HZO#[Yh&)?S$334Qf,*^JF:->%7X2Q/ -fA1qbBb[G*YQN#P5K$o(UW[Q.RuKMosMGGk(-Uq,D8:Ei#dBrX9f8^VEnm(%J7Ys b9;Bh`?3*DjS29RHb=_TiGPp#q-!](&(d-Fm/4`Hg)ZHHs2f3YLCT@EQ>c/eYA[8i Q''D1Wo s)3Zj0L+ endstream endobj 111 0 obj 328 endobj 112 0 obj > stream 8;Z]!d2%?W#_mX)(Z]bQa\o(-$&N&,kDZk#k4%C9aUhMU!6d)[62CnML/9]d?.=?( So)j3bL_O!Z!PoOolp^pn/\sMf#-I=gg;Zt^]Kc=-M6m3oG>QG&?NT(pcPo[( A p0Vj8.r5&4^[q7+MAXS8D "Qjfl;lHqIkg\E!/8up+9~> endstream endobj 113 0 obj 465 endobj 114 0 obj > stream 8;Z]!;%A7%$q,IB$hbBSU?`^,85%bo/.s="N)3gcX2;N,Lj2#T''7FaQJ%Jes>qY[K [*SGU]U,gGWI7f]r[cG+;L"]u%+,a''L''Pm].Z4C+(VV0F^Q 4l*!ie &S))773M,c6b[;K ?^Z6Y!&^?&3W~> endstream endobj 115 0 obj 303 endobj 116 0 obj > stream 8;Z]"r=4H&%)hW5?a0RQRnT_Q(e@`=nr\XT/B1S:f7J&Wf`aXtkOjDdQH0r,U6&ZV ")uLcREtHsO;bGtX3Zsr?ssP!D*NjS,CQ?^5X;''HI''3HIOL0[Fd2^+kj8"2O/bQ_ !@LT B/UeRN_,''EInJ?[35DgueVEZb-"gNt-NJLq8H*f"b+''4Y5 _l%$r\$TORoDINUpFjIeVUJ::B$gT4%+6+:U"98PM6gU~> endstream endobj 117 0 obj 310 endobj 118 0 obj > stream 8;ZDn8IgA,$q5UE$[S;tUm//6ogEZ;DYZU)&Up knPXaihoicL5=\ArNrT-hM[=M(0(`NC,N\-k [rSfFa@uS2>d-oN;gNm=7XcdNYlK+8[J]=f''@D6HFPL+(`LVH7X6u\(DE^F6o?I4e Btt)RN!T&?j==li,RD# endstream endobj 119 0 obj 301 endobj 120 0 obj > stream 8;Z]!;$qt1$q0:X(X0)>7-c>Wei%&59FI>fL`"U/#mr!4!C4\N?B?3?I7hum\"!3t S?"g>fBVrR[O-^O-g b aMZ0iq3..C7t5@QnalJb/C>Q*^LP;Y^LLi.^5kC?InmAbb''qJ)b?67do@8NRFbe=+ I6Z]G^#Am #].K&H+FD+BPnEm-#''!!Frp%T@''\!#7!+Gl~> endstream endobj 121 0 obj 267 endobj 122 0 obj > stream 8;Z\6D6edJ#i,;aOM?+*f=lVF"!tdWdi#-)CrjJF+aDF.!7:b2Dg5%i,o)8gbJUgi g"Ie0lX*_m3icra=jT*(pc1@[j7M8:nADOAJfI%3In?I2$U;Lu]#U^;UjPU.nbW8P b&3JupnrZL=m rs==PDYN,gbBTlc>AhF+ArV%brLf1/])_h/,GFZ)q c?3L#nOU0EoRQ&Sbt3i?[p=u endstream endobj 123 0 obj 477 endobj 124 0 obj > stream 8;Z]a;$qgr&;9#QrrqRHAI1]N-EcDss+a"PNGUh\]p%MeeVhS9I?se%\!u[cWi$ bNr(D3b>+EpaO/[BgIeE^C!!''g4ZLd7L-AG-p(?JoKh?EtJhA@a~> endstream endobj 125 0 obj 137 endobj xref 0 126 0000000000 65535 f 0000000016 00000 n 0000000146 00000 n 0000001567 00000 n 0000001709 00000 n 0000002558 00000 n 0000003403 00000 n 0000004193 00000 n 0000004977 00000 n 0000005129 00000 n 0000005279 00000 n 0000005425 00000 n 0000005558 00000 n 0000008928 00000 n 0000009083 00000 n 0000009938 00000 n 0000010729 00000 n 0000011575 00000 n 0000011708 00000 n 0000015235 00000 n 0000015391 00000 n 0000016180 00000 n 0000016314 00000 n 0000019836 00000 n 0000019981 00000 n 0000020115 00000 n 0000023026 00000 n 0000023182 00000 n 0000023381 00000 n 0000024176 00000 n 0000024310 00000 n 0000027689 00000 n 0000027857 00000 n 0000027991 00000 n 0000031668 00000 n 0000031824 00000 n 0000031958 00000 n 0000035715 00000 n 0000035871 00000 n 0000036005 00000 n 0000039029 00000 n 0000039197 00000 n 0000039331 00000 n 0000043133 00000 n 0000043301 00000 n 0000043435 00000 n 0000046765 00000 n 0000046921 00000 n 0000047022 00000 n 0000047139 00000 n 0000047273 00000 n 0000050425 00000 n 0000050559 00000 n 0000050693 00000 n 0000053750 00000 n 0000053885 00000 n 0000054019 00000 n 0000056213 00000 n 0000056348 00000 n 0000056482 00000 n 0000058678 00000 n 0000058822 00000 n 0000058956 00000 n 0000059533 00000 n 0000059635 00000 n 0000059742 00000 n 0000060226 00000 n 0000064069 00000 n 0000064422 00000 n 0000066477 00000 n 0000066721 00000 n 0000067127 00000 n 0000067681 00000 n 0000074757 00000 n 0000075016 00000 n 0000076403 00000 n 0000076865 00000 n 0000080595 00000 n 0000080960 00000 n 0000084647 00000 n 0000084869 00000 n 0000085329 00000 n 0000085664 00000 n 0000090109 00000 n 0000090435 00000 n 0000092452 00000 n 0000092530 00000 n 0000092830 00000 n 0000092861 00000 n 0000092905 00000 n 0000092980 00000 n 0000093120 00000 n 0000093173 00000 n 0000093749 00000 n 0000093770 00000 n 0000094217 00000 n 0000094238 00000 n 0000094828 00000 n 0000094849 00000 n 0000095519 00000 n 0000095540 00000 n 0000096189 00000 n 0000096211 00000 n 0000096742 00000 n 0000096764 00000 n 0000097354 00000 n 0000097376 00000 n 0000098063 00000 n 0000098085 00000 n 0000098793 00000 n 0000098815 00000 n 0000099303 00000 n 0000099325 00000 n 0000099950 00000 n 0000099972 00000 n 0000100435 00000 n 0000100457 00000 n 0000100927 00000 n 0000100949 00000 n 0000101410 00000 n 0000101432 00000 n 0000101859 00000 n 0000101881 00000 n 0000102518 00000 n 0000102540 00000 n 0000102837 00000 n trailer ] >> startxref 102859 %%EOF

Table of Contents

Preface.

1. Introduction to Financial Management.

2. Debits and Credits-The Mechanics of Accounting.

3. The Balance Sheet.

4. The Income Statement.

5. Analysis and Interpretation of Financial Statements.

6. Cash Flow.

7. Understanding Cost Concepts and Break-even.

8. Pricing for Profits.

9. Operating Budgets.

10. Accounting Aspects of Food and Beverage Control.

11. Payroll Accounting.

12. Accounting for Fixed and Other Assets.

13. Cash and Revenue Control.

Recommended Reading.

Index.