and the surfeit or deficit as per Income and Expenditure A/c which is either deducted from or added to the capital fund, as the scenario may be. It is a common practice to add some of the subsidised items like entrance fees, legacies and life membership fees precisely in the capital ...
There is already a significant shift towards automation and robotics taking place in the restaurant industry — accelerated by both the labor shortage and the change in business practices caused by the pandemic. With four in five restaurant operators claiming to be understaffed, according...