This type of service is also known as "family style" service.

In
this service, the soup tureen is placed before the host alongside with
preheated soup plates and hands them to the waiter, indicating the
person to be served. The same procedure is followed with the main
entree. If so desired, the partly filled dinner plate is presented to the
hostess who serves the vegetables from large serving dishes placed
before her. Then the waiter places the plate before the guests. This
type of service is usually found in coffee shops, family restaurants,
counter service, etc.

English Breakfast or Full

Breakfast
Somerset Maugham once said, "The only way to eat well in
England is to have breakfast three times a day".
An English breakfast is an elaborate breakfast quite
substantial in size and variety. The tradional English
breakfast
comprises of ten courses.
Juice Chilled fruit juices - Pineapple, Orange, Apple,
Grapefruit, Tomato
Stewed Fruits
Apples, Prunes, Figs, Pears etc. are cut into
small pieces and cooked in sugar syrup
flavoured with clove and cinnamon. It is served
in a cocktail cup with a quarter plate as
underliner and the cutlery provided is a
teaspoon
Cereals
Oatmeal (meal), cornflakes, wheat flakes, rice
crispies, porridge are served with cold or hot
milk in a soup bowl with a quarter plate as

underliner and a dessert spoon is provided as

cutlery.
Fish Herring, Haddock, Kedgres, Sardines are
served.
Eggs Boiled, Fried, Poached, Scrambled, Plain or
Savoury Omelette.
Meats Fried or Grilled bacon, sausages, ham, salami,
kidney or liver.
Rolls and
toast
Toast white or brown or rolls like croissant,
muffins, brioche, doughnuts, Danish pastry.
Butter and
Preserves
Butter, jam, jelly, marmalade, honey, maple
syrup.
Fruits Fresh fruits like melon, papaya, mango, orange,
grapefruit, pears.
Beverages Tea, coffee or hot beverages like Bournvita,
Milo, Horlicks, Ovaltine, Cocco.
This traditional cooked breakfast has largely been replaced
by simple, light foods and much varied choices have been
added to
suit todays customers. The course also varies from two to
ten
depending on the customer and the establishment.

English breakfast is much heavier than a continental

breakfast.

journal
In accounting and bookkeeping, a journal is a record of financial transactions in order by date. A
journal is often defined as the book of original entry. The definition was more appropriate when
transactions were written in a journal prior to manually posting them to the accounts in the general
ledger or subsidiary ledger. Manual systems usually had a variety of journals such as a sales journal,
purchases journal, cash receipts journal, cash disbursements journal, and a general journal.
With today's computerized bookkeeping and accounting, it is likely to find only a general journal in
which adjusting entries and unique financial transactions are entered. The recording and posting of
most transactions will occur automatically when sales and vendor invoice information is entered,
checks are written, etc. In other words, accounting software has eliminated the need to first record
routine trA T account is a graphic representation of a general ledger account. The name of the account
is placed above the "T" (sometimes along with the account number). Debit entries are depicted to the
left of the "T" and credits are shown to the right of the "T". The grand total balance for each "T"
account appears at the bottom of the account. A number of T accounts are typically clustered together
to show all of the accounts affected by an accounting transaction. The T account is a fundamental
training tool in double entry accounting, since you need to see how one side of an accounting

transaction is reflected in another account. This approach is not used in single entry accounting, since
only one account is impacted by each transaction.

T Account Example
In the following example of how T accounts are used, a company receives a $10,000 invoice from its
landlord for the July rent. The T account shows that there will be a debit of $10,000 to the rent
expense account, as well as a corresponding $10,000 credit to the accounts payable account. This
initial transaction shows that the company has incurred an expense as well as a liability to pay that
expense.
The bottom set of T accounts in the example show that, a few days later, the company pays the rent
invoice. This results in the elimination of the accounts payable liability with a debit to that account, as
well as a credit to the cash (asset) account, which decreases the balance in that account.

The T account has two primary uses, which are:

To teach accounting, since it gives a more clear representation of the flow of accounting
transactions through the accounts in which transactions are stored.

To clarify more difficult accounting transactions, for the same reason.

The T account concept is especially useful when compiling more difficult accounting transactions,
where you need to see how a business transaction impacts all parts of the financial statements.
For day-to-day accounting transactions, T accounts are not used. Instead, the accountant creates
journal entries in accounting software (see the accounting journal entries topic). Thus, T accounts are
only a teaching and account visualization aid.

What is a trial balance?

A trial balance is a bookkeeping or accounting report that lists the balances in each of an
organization's general ledger accounts. (Accounts with zero balances will likely be
omitted.) The debit balance amounts are listed in a column with the heading "Debit balances"
and the credit balance amounts are listed in another column with the heading "Credit balances."
The total of each of these two columns should be identical.
In a manual system a trial balance was commonly prepared by the bookkeeper in order to
discover whether math errors and/or some posting errors were made. Today, bookkeeping and
accounting software has eliminated those clerical errors. This means that the trial balance is less
important for bookkeeping purposes since it is almost certain that the total of the debit and credit
columns will be equal.
However, the trial balance continues to be useful for auditors and accountants who wish to show
1) the general ledger account balances prior to their proposed adjustments, 2) their proposed
adjustments, and 3) all of the account balances after the proposed adjustments. These final
balances are known as the adjusted trial balance, and these amounts will be used in the
organization's financial statements.
Neither the unadjusted trial balance nor the adjusted trial balance is a financial statement and
neither trial balance is distributed to anyone outside of the accounting and auditing staff. In other
words, the trial balance is an internal document.

What is a T-account?

A T-account is a visual aid used to depict an account in a general ledger. Above the top
portion of the T would be the account title. On the left-side of the base of the T would be
any debit amounts; on the right-side would be the credit amounts.
The T-account can be helpful in determining the proper balance for an account or to
determine the amount to be entered in order to arrive at a desired balance. I always use
two (or more) T-accounts when determining how to adjust an account balance. Drawing
two T-accounts reminds us that every transaction or adjustment will have to involve at least
two accounts because of double-entry accounting.
A common use of T-accounts is in preparing adjusting
entries (accruals and deferrals). I begin by drawing two T-accounts. Next, I note
that one of the T-accounts will affect a balance sheet account. The other T-account
is noted as affecting an income statement account.
As a young accountant I had to determine the effect of a new FASB standard on my
employer's financial statements. I reported on the impact on the company's
expenses in great detail. I thought I was done until the controller drew two T-accounts on a
piece of paper and said, "What about the other account? You told me about the expense
account, but what other account or accounts are affected. You know we have double-entry
accounting!"
You might get in the habit of using two T-accounts each time you attempt to determine the
proper accounting entry. It will help you see the proper amounts and the proper accounts

Bubble Tea Recipes

Next>

Bubble Tea may be made with or without tea. Tea adds a completely different taste profile and body to
bubble tea. To do this, you can substitute the water for tea. Brew tea with our filter tea bags or add a
scoop of black milk tea flavored powder to the original recipe to make a fruit flavored bubble tea drink.
Bubble Tea drinks can also be served as a Smoothie. Instead of using the shaker cup, add all ingredients
into a blender and blend until smooth.

PREPARING TAPIOCA PEARLS

Heat 5 quarts of water on high heat to a rolling boil.

Add 3 cups of tapioca pearls and stir to prevent sticking.

Tapioca should float to the top. Boil for 10 minutes with cover on.

Remove from heat and let sit for 13 minutes with cover on.

Rinse tapioca under cool water and drain excess water.

Pour tapioca into a container to store and coat with sugar syrup and serve.

* The ratio of water to tapioca is 7 to 1.

** If preparing tapioca pearls using a rice pot, put water in the rice pot and cover to boil. After 10-15
minutes, the water should be boiling. When the water is boiling, pour tapioca into the water. Stir tapioca to
prevent sticking. Put the cover on and boil for 10 minutes. After 10 minutes, turn the rice pot off and let the
tapioca pearls sit with cover on for an additional 13 minutes. Rinse tapioca under cool water and drain.
Pour tapioca into a container to store and coat with sugar syrup.
UNCOOKED TAPIOCA STORAGE : After you open the tapioca, seal the bag as airtight as possible. Store
in a cool, dry area but not in the refrigerator.
COOKED TAPIOCA STORAGE: Freeze unused cooked tapioca flat in a Ziploc bag. When ready to use,
break off desired portion and defrost in boiling water until soft.

HOW TO MAKE SUGAR SYRUP

Heat 16 cups of water on high heat to a rolling boil.

Add 8 cups of brown sugar and 8 cups of white sugar. (can do 16 cups of white sugar but
will be a bit sweeter).

Turn off heat once the sugar is melted.

Pour sugar syrup into serving container.

*Note: For smaller quantities, use a 1:1 raio of water to sugar.

HOW TO BREW TEA

BLACK TEA:

Heat 17 cups of water on high heat to a rolling boil.

Add 1 filter bag and steep for 12 minutes with lid on.

Remove tea bag and pour into serving container.

GREEN JASMINE TEA:

Heat 4 cups of water on high heat to a rolling boil.

Turn off heat, add 1 filter bag and steep for 4 minutes with lid on.

Remove tea bag and pour into serving container.

** Note: Green Jasmine Tea will burn and become bitter if it is overcooked or boiled.
CASSIA BLACK TEA:

Heat 17 cups of water on high heat to a rolling boil.

Add 1 filter bag and steep for 20 minutes without the lid.

Remove tea bag and pour into serving container.

HOW TO MAKE A CUP OF MILK TEA

Dissolve 2 scoops of non-dairy creamer and 1 scoop of sugar or sugar syrup with cup of hot
brewed tea in a shaker cup.

Add in 2 cups of ice, cover and shake until mixed well and a nice froth is formed.

Add cup of tapioca pearls to your drinking cup, pour milk tea over the tapioca and enjoy!

** Non-dairy creamer may be substituted with any creamer of choice (ie: half n half, sweetened
condensed milk or regular milk).
*** You can also make a flavored tea by adding a scoop of flavored syrup to your tea. Non-dairy creamer
is optional for this.

HOW TO MAKE BUBBLE TEA USING FLAVORED POWDER

Add 1 scoop each of flavored powder, creamer, sugar or sugar syrup and cup water into
shaking cup and shake vigorously until powders are dissolved.

Add 2 cups of ice and shake until a nice froth is formed.

Pour liquid over cup of tapioca pearls in a 16 oz dup and enjoy!

* Another method is to add hot water to the powders to melt them completely before shaking them with
ice. This method seems to make the bubble tea texture less powdery.
** Add all ingredients into a blender and blend into a smooth and refreshing smoothie.

HOW TO MAKE BUBBLE TEA USING SYRUP

Add 1 scoop each of flavored syrup, sugar or sugar syrup, 1 cup water or tea and 1 cups
of ice into shaking cup and shake vigorously.

Pour liquid over cup of tapioca pearls in a 16 oz cup and enjoy.