LEARNING ACTIVITY SHEET

TVL-HOME ECONOMICS
FOOD AND BEVERAGE SERVICES
Second Quarter, Week 1

Name of Learner: _____________________________ Date:__________________________

Grade Level /Section: __________________________

Process Payments and Receipts

LEARNING COMPETENCY
1.1.1 Prepare and process bills accurately in coordination with the cashier;
1.1.2 Verify amount due with the customer
1.1.3 Accept cash and non-cash payments and issue receipts
1.1.4 Give required change
1.1.5 Complete required documents in accordance with enterprise policy

BACKGROUND INFORMATION FOR LEARNERS

Billing the guest is the final chance of establishing good impression to the guest. After they
finished their meal, usually, they do not want to wait for the bill. Observing the guest is a good
practice among wait staff. Being keen on details is a good sign of attentive guest service. Any
movement of the guest that may serve as signal that they are in need for assistance is enough for an
attentive wait staff to approach the guest’s table. It can be frustrating for the guest if they experience
difficulty in asking for their bill.
Before you give the bill to the guest, on your position as their wait staff, check the correctness
of the bill. Look for the items that were charged in their bill for its completeness and correctness of the
price. Should the guest raise a concern about their bill, answer them politely as possible. If errors are
found, apologize to the guest and act immediately with their concerns.
If possible, present the bill after clearing the table. This process suggests courtesy and before
you leave the table to get their bill, ask if there is anything that the guest want even if the guest looks
as if he/she is in a hurry. There are two ways to present the bill:
 Bring the check;
Put it on the table face down or
face down that inside a bill folder,
means that the to the guest paying
guest should pay to the bill. This
the cashier. You means that the
may say, “Thank payment should be
you. I have given to the server.
enjoyed serving
you. Please come
back again. You
may pay the https://hospitality-school.com/wp-
cashier.” content/uploads/2010/01/waiter-
present-bill-restaurant.jpg

1. If the party is a group of more

Helpful tips in than one couple, ask them if they
want separate check.
presenting bill 2. Be sure that the amount in guest’s
check is correct, inclusive of
to
the guests service charge and tax.
3. If the guest has to sign the check,
make sure that it is signed
properly.
4. In most fine dining food and
beverage establishments, it has
been a practice to hold the check
until the guest’s check is already
properly totaled.
Processing Guest Payment
There are three ways that a guest can pay. Be guided by the following steps, suggested by
Arduser and Brown (2005), in processing the guest’s payment.

Without POS

1. Take the guest

check and credit
card to the cashier
station and imprint
the card on the
charge form.
2. Swipe the card
Cash Check Credit and Debitthrough the autho-
The guest puts the card rization machine.
Verify the date on 3. Key in the amount.
payment plus tip into the check. With
WithPOS
POS 4. Wait for the
the bill folder. If the Verify the amount Without POSauthorization
guest does not have for which the check number.
the exact amount, an is written. 5. Write the
amount greater than authorization
Make sure1.itEnter
wasthe amount of the number on the
the check total is written as being
check into the form.
left. payable to the authorization machine. 6. Make sure all other
Retrieves the bill restaurant.2. A slip is printed out with information has
folder and bring it to Request the the authorization number.
guest’s imprinted clearly.
the cashier. 3.
identification.
Present the slip to the 7. Fill in the amount
guest. This slip is the of the check and the
Verify with the guest Initial the check
same as sothe manual form tax.
the amount received. when you give it to
and it used for the 8. Take the form,
You may say the cashier so that hesignature.
customer’s guest check, and a
“Ma’am, I received 4. Once
or she knows you the guest has signed, pen back to the
________pesos.” the server enters the exact
have virifiedamount
the (including the guest for his or her
The server
Reminder: returns
Be sure tothe guest
to thank information
after on the into the payment signature.
gratuity) 9. Show the guest
the table
receiving the with theAlways make
payment. check.
them
system. The funds will be which copy of the
change
feel that youplaced on to
were happy a have served electronically transferred form is the guest’s
change tray.
them.
into the restaurant’s receipt.
account.
 https://www.thebalance.com/difference-between-a-credit-card-and-a-debit-card-2385972

USUAL DISCOUNTS IN RESTAURANTS

Discounts are amount of percentage deducted to the normal price of certain goods,
commodities or services that were given to customers due to several reasons. There are discounts that
are part of a promotional plan of a restaurant that usually run on a limited-time offer. There are
discounts that have legal basis such as senior citizen discount and person with disability discount.
Finally, some discounts are given through the call of the management, such discounts are manager’s
discount, employee discount or other special discounts given to the friends and relatives of the
restaurant owner.
Below are discounts with legal basis:
1. Senior Citizen Discount. This discount was given to Filipino citizens aged 60 or older. In
virtue of Republic Act 9994 or the Expanded Senior Citizens Act of 2010, they are entitled for
20% senior citizens discount and exempted of tax. Usually, the discount that a senior citizen
receives is limited only to the goods and services that the senior citizen can really enjoy,
however, in restaurant where a senior citizen is accompanied by younger group of people, the
bill will be divided into the number of guests dine in that particular table and the senior citizen
discount will be applied only to the amount due to the senior citizen after dividing the total
amount to the number of guests.
a. Sample Computation 1: A solo table for senior citizen that ordered meals with a total
amount due of Php 425.00. Compute for the amount due after the deduction of senior
discount and tax.

Step 1: Remove the VAT (Value Added Php 425.00

Tax) by dividing the total due to 1.12 1.12
(VAT of 12%) Amount after removing the VAT
NOTE: This is done in establishments = Php 379.464
that are VAT-registered, if otherwise, this
step can be skipped.

Step 2: Determine the senior citizen Php 379.464 * 0.2

discount amount by multiplying 0.2 (20% Amount of 20% Senior Citizen
discount for senior citizens) to the Discount
amount after deducting VAT. =Php 75.893

Step 3: Deduct the senior citizen discount Php 379.464 - Php 75.893
to the amount due after removing the Total amount due after removing
12% VAT. VAT and applying 20% SC discount:
=Php 303.571

Shortcut Technique: After performing Php 379.464 * 0.8

step 1 (removing VAT), divide the total
amount due after removing VAT with
80% or 0.8. Through this, 20% discount
will be removed making computation
simpler.
Total amount due after removing
VAT and applying 20% SC discount:
=Php 303.571

Rationalization: The amount due of Php 425.00 after

removing the 12% VAT and applying
20% discount for senior citizen, is equal
to Php 303.571. Total deduction of Php
129.429.

b. Sample Computation 2: A table of five guests with three senior citizen and two younger
companions with a total bill amount of Php 1,650.00.
 Step 1. Divide the total amount due Php 1,650.00
to number of guests in a table. In this 5
problem, there are 5 guests in the Amount per person
table. =Php 330.00

Step 2. Do the same procedure in Remove VAT: Php 330.00/1.12

steps 1-3 in sample computation 1. = Php 294.643
Compute for SC disc.: Php 294.643 * 0.2
= Php 58.929
Apply the discount: Php 294.643 - Php
58.929
= Php 235.714
Compute the net amount after the discount
for three (3) Senior Citizens:
= Php 237.714 * 3
= Php 713.142

Step 3: Compute the amount per

person multiplied by the number of Php 330.00 * 2
regular paying guest. = Php 660.00

Step 4. Then add the amount due to

senior citizen and regular-paying Php 713.142 + Php 660.00
guests after removing VAT and = Php 1,373.142
applying senior citizen discount.

Rationalization: The amount due of Php 1,650.00 after

removing the 12% VAT and applying 20%
discount intended for three senior citizens in
the group of five guests, the computed
amount due is Php 1,373.142. Total deduction
of Php 276.858

Note: Only Senior Citizens in the group of guests are entitled for the discount.

2. Persons with Disability Discount. This discount is given to persons with disability that
specified in Republic Act 10754 or the act expanding the benefits and privileges of persons
with disability (PWD). Under the law, PWD can enjoy VAT exception and 20% discount. This
privilege is the same with the Senior Citizen discount, hence the computation of PWD discount
 and SC discount is the same. In the similar manner, in a table with PWD accompanied by
regular paying guest, only the amount intended to the PWD will be VAT exempted and with
20% discount.

Remember: In some food service establishments that accepts functions (on-premise catering/big
group reservations), the set of food was on a set package. It is usually discounted and a promotional
deal, hence other discounts are not applicable in this transaction. In addition, set meals for groups and
other promotional deals are not covered by government-mandated discounts such as Senior Citizen
discount and PWD discount.

ISSUING RECEIPTS

Receipt is a piece of paper on which the things that you buy or the services that you pay for are
listed with the total amount paid and the prices for each.

Every business is mandated by the Bureau of Internal Revenue (BIR) to issue an official
receipt and/or sales invoice for every sale of goods, properties or services.

BIDDING GOOD-BYE TO GUESTS

Bidding good-bye to the guest is as important as welcoming the guest in the restaurant. It is
not yet just merely the act of saying “Good-bye. See you again soon.” It still involves acts of service
to make the guest feel that they are truly welcomed guests. The server should still extend their help to
the guest when necessary. The following are some of the things you can do before or after you have
said good-bye to guests.

1. Drawing out of chair. The server must draw out the chair of the oldest lady or the seemingly most
important lady within the group of guests.
2. Assisting guest with their packages. The server must assist the guests in collecting their belongings
such as bags or packages including umbrellas.
3. Checking for any left items. Check the table (above and under) to make sure that the guest has lest
nothing valuable. In the event that the guest has forgotten any of their belongings, be prompt in giving
it to them.
4. Escorting guests to the exit. Be sure to escort the guests to the door and open the door for the
guests especially if it is no head waiter assigned to the door.
5. Thanking the guest. Be sure to give sincerest gratitude to the guest for their patronage.
6. Bidding good-bye. Graciously bid the guest goodbye once all the task mentioned above has been
accomplished.

You may say the following when bidding good-bye to the guests.
 “I hope you enjoyed the meal. Thank you for coming.”
 “Thank you for coming. See you again.”
 “Thank you for dining at Nueva Bistro. Visit us again.”
 “Thank you for dining at Brug’s. Have a great day.”

You should always endeavor to say good-bye to everyone in the party. Establish eye-contacts
as you bid farewell. Lastly, express your hope that they have enjoyed the meal or that they will come
back again.

Activity 1.1.1
True or False
_____1. Customers that forgot to bring their Senior Citizen ID will not be granted with the
privilege of VAT exemption and 20% discount.
_____2. The Senior Citizen Discount and PWD Discount have the same privileges- VAT
exemption and 20% discount.
_____3. In computing for SC and PWD discount, we first deduct 20% from the bill before we
remove the VAT.
_____4. Bill calling or acknowledging the cash amount received from the guests is important in
confirming that the amount received is exact.
_____5. Credit card and debit card are the same.

Multiple Choice
1. The following are forms of payment in restaurant, except:

a. Cash c. Check
b.Barter system d.Debit card

2. Which of the following discounts is a government-mandated discount?

a. PWD discount c. Employee’s discount

b.Manager’s discount d.All of the above

3. Who is responsible in checking for any left items in the guest’s table?

a. Waiter c. Guests
b. Cashier d. Receptionist

4. Expanded Senior Citizens Act of 2010

a. RA 10754
 b. RA 9994
c. RA 10994
d. RA 9754
5. Who is in-charge of escorting the guest to the exit door?

a. Waiter c. Manager
b. Cashier d. Receptionist

Escorting the Guests

Directions: Put a check mark (  ) on the line if it is a sign of a warm send off to the guests. Put (  )
if not.
__________ 1. Establishing eye contact
__________ 2. Asking guests to leave because there is already a waiting queue
__________ 3. Asking guests if they enjoyed the meal
__________ 4. Asking guests of ways you can serve them better
__________ 5. Requesting for a bigger tip
__________ 6. Asking them to visit the restaurant again
__________ 7. Nodding and not saying a word
__________ 8. Pulling out the chair for the ladies
__________ 9. Checking the table if they left anything
__________ 10. Opening the door for the guest.

Activity 1.1.2
Computing Discounts (Use three decimal paces)
Directions: Perform the following computations below.
Amount Guests Total amount due Total amount Total amount Total
Due Composition LESS VAT and dues of ALL due of ALL amount
Discount for ONE GUESTS regular- due after
(1) person with with paying guests discount
discount Discount
EXAMPLE:
1,000 2 seniors and 2 178.571 357.142 500.000 857.142
regular guests

3,500.0 4 seniors and 9 1) 2) 3) 4)

0 regular guests

1,400.0 2 seniors, 1 5) 6) 7) 8)
0 PWD and 3
regular guests

600.00 2 seniors 9) 10) 11) 12)

 320.00 1 PWD and 1 13) 14) 15) 16)
regular guest

6,000.0 6 seniors and 4 17) 18) 19) 20)

0 regular guests

Conclude Food Service and Close Down Dining Area

LEARNING COMPETENCY
1.2.1 Remove soiled dishes when guest have finished their meal
1.2.2 Handle food scraps in accordance with hygiene regulations and enterprise procedures
1.2.3 Clean and store equipment in accordance with hygiene regulations and enterprise procedures
1.2.4 Clear and reset tables and make ready for the next setting when guests are finished with the meal
1.2.5 Thank and give warm farewell to the guests
1.2.6Turn off electrical equipment where appropriate

BACKGROUND INFORMATION FOR LEARNERS

CLEARING TABLES OF CROCKERY, CUTLERY, AND GLASSWARE
All restaurant operation will have standard procedures on clearing and resetting of tables.
Nonetheless, the basic procedure for clearing and resetting dining room tables follows the steps below:

A. Clearing
It is the process of removing used service ware such as plates and glasses from the table when
the guests are finished dining. It is sometimes called bussing. Although this task may sound very
simple, yet in reality, it is a task that requires training and experience. A server may use plate service
technique (two plate or three-plate carrying technique) when clearing tables.

Clearing the table may take more than one trip. A side station may be used for clearing but it
should not look cluttered up. It should still look organized. If side stations are not used, you may
remove different items in the table following the order below:
1. Removed all unused food such as butter, bread rolls, or any platter of unused food first.
2. Remove the used or soiled glasses and napkins.
3. Try not to soak linen in oil or gravy.
4. Remove all the condiments, sauce, salt, and pepper.
5. Remove unused silver items in a separate tray.
 6. Do not mix soiled silver items with unused ones.

Standard Procedure for Clearing Table

In addition to the sequence of removing, the following are the standard procedures for clearing
the table based on the Encyclopedia of Restaurant Training (2005):
1. Once a course is finished, the dish should be removed from the left side of the guest. Service
wares for beverages must be removed from the right.
2. Platters and other serving dishes can be removed as soon as they are emptied. These items
must be the first to be removed when clearing tables.
3. Remove soiled plates and linen. To remove plates, follow this procedure.
a. Get a tray
b. Politely ask the guest if they are done eating.
c. Buss out the soiled plates and cutlery. Used this sequence when removing plates.
• Main course plate
• Salad plate
• Bread and butter plate
4. Crumbs from hard rolls or crusty breads must be removed from the table using a small plate
and a clean, folded napkin.
5. Hot tea and coffee must remain on the table until the completion of dessert.
6. Water glass should remain on the table and must be refilled regularly as long as the guest is
seated.
7. Ashtrays should be replaced with clean ones as often as needed.
8. Soiled tablecloth must be changed. Use the steps below in changing soiled tablecloth when the
guest is seated on the table.
a. Turn the soiled cloth halfway back.
b. Lay the clean cloth half open in front of the guest.
c. Transfer the tableware to the clean cloth.
d. The soiled cloth may then into place.
e. Carefully put the clean cloth into place.

Clearing Glasses and Beverage items

It is important to clear used and unused beverage items. An empty glass may either be refilled
or removed from the table. It has been a standard in the industry that there should no empty glass on
the guests’ table. Aside from it is an eyesore, it also takes up space on the table.
1. Wine or beer bottle. If there is wine or beer left in the bottle, you must offer this to the guest
first. If they refuse, ask the guest if you want the bottle and the glasses to be taken.
 2. A second of order of wine. A guest may order a second bottle of wine. The second bottle may
either be the same wine or a different one.
a. Same wine. You may offer fresh glasses. If they agree, you may the start clearing
the previous glasses. Set the fresh glasses before serving the wine.
b. Different wine. Fresh glasses must be set prior to the service of the second wine,
even if the new glasses may add up to the previous ones.
3. Unused glassware. If the guest indicates that they will not be using the set glassware, it must
immediately be removed. Good example would be wine glasses. If the guest ordered for a white
wine and both the red and white wine glasses have been set on the cover, the red wine glass must
be cleared before serving the white wine.
4. Used glassware. If you are unsure if the guest has finished with their glass, politely ask the
guest before clearing the glassware.

Used and unused glassware must be transferred to a drinks tray when clearing. During
clearing, glassware must be handled in the same manner they are handled during set up. Hold them by
their bases and do not put your fingers inside the used or unused glass.

B. Cleaning
The next thing to do after clearing is cleaning. A server must ensure that crumbs, food
droppings, and beverages spills are all removed from the table. The table should also be cleaned using
soap detergent to remove oil from food and beverage spills that touches the tabletop.

C. Rinsing
Rinsing is the removal of soap from cleaning the tabletop using water. This is to ensure that
the table is safe for use.

D. Sanitizing
To reduce the number of harmful microorganisms in the tabletop, it must be sanitized.
Sanitizing is the removal of harmful microorganisms that cannot be seen on a clean surface.

E. Resetting
The last step is to return items that must remain in the table such as the condiments and center
piece. Included in this process is replacing items like the flatware and glassware needed in the cover.
You must always be as neat and as quiet as possible when clearing table so as not to disturb the guest.
If you were able to clear the table quietly, you have already contributed to the good dining experience
of the guest.
CONCLUDING FOOD SERVICE AND CLOSING DOWN DINING AREA
Thank and farewell customers courteously
Bidding farewell to customers is an important part of the service cycle and one that is arguably
more important than the greeting the customer receives because the farewell is often the last thing they
have to remember us by.

• Some establishments may require their staff to walk the customers to the entrance and hold the
door open, before thanking them and bidding them farewell.
• Other establishments may require a more casual approach such as a smile, a wave and a simple
“Thanks very much” to the guests as they are departing.
• It may be standard practice to wish them “Good day” or “Good night” and “We look forward
to seeing you again”, or “We look forward to your next visit” or some similar phrases.

Whatever the standard or policy, guests should be acknowledged when they leave. Their final
experience with you must be a positive one.

The procedures can include:

 Clearing, cleaning, tidying, dismantling equipment, storing furniture and turning various
equipment off
 Heading the registers/POS terminals and reconciling the incomes as well as securing the
incomes and all relevant documentation
 Preparing the area for the next session by setting up for the next service which may including
ordering stock and storing stock away as required ready for the next session
 Holding a debriefing session to review and evaluate the service session that has just been
finalized
 Handing over the room to the next shift

CLEAN SERVICE AREA

Areas to be cleaned in closing the dining area:
 Stripping tables. This includes removal of all table items, and the tablecloth.
 Around the coffee machine where coffee grounds and spillage are common
 The waiter’s stations  Windows and doors
 Laundry areas  All floor areas
 Kitchen food service area  Displays
 Restroom facilities  Guest waiting area and reception
 Furniture.  Garbage area
ACTIVITY 1.2.1
Directions: Using numbers 1-5, rearrange the following to form a logical sequence.

A. Procedure for clearing and B. Changing tablecloth

resetting tables _________ a. The soiled cloth may then be drawn from the table.
_________ a. resetting _________ b. Transfer the tableware to the clean cloth
_________ b. rinsing _________ c. Turn the soiled cloth halfway back.
_________ c. clearing _________ d. Carefully put the clean cloth into place.
_________ d. sanitizing _________ e. Lay the clean cloth held open in front of the guest.

ACTIVITY 1.2.2
Directions: You can find in the left side an image of a table that already vacated by the guests. In the
right side, a text box indicating the procedures of clearing and resetting tables. Fill up the text box with
specific procedures that needed to be performed to clear and reset the table.

Specific procedures in clearing to resetting

1.
1.1
1.2
1.3
1.4
2.
2.1
2.2
3.
3.1
4.
4.1
5.
5.1

ACTIVITY 7.1.3
Directions: Reflect on the activities that you performed today and answer the questions below.
1. What is the most important lesson you have learned today?
 2. Why is it important to bill the guest accurately?

3. Explain the importance of knowing proper procedure in clearing and restoration of guest
tables.
ACTIVITY 1.2.4
Directions: Watch the video by accessing the link https://youtu.be/2X8X5xz8f1w. After watching the
video, you will demonstrate presenting of bill, processing of payment of the guests, and providing end-
of-service assistance to the guests. The role playing will be video recorder and will be submitted to
your teacher through messenger. Limit your video to five (5) minutes. Scoring rubric for this activity is
presented below.

Rubric for Role Play

Exceptional Admirable Acceptable Attempted

weig

Criteria
ht

 Factual  Factual Factual Information is

information is information is information is inaccurate
Understanding of accurate mostly accurate somewhat Presentation is off
40%  Indicates a clear  Good accurate topic
Topic
understanding of understanding of Fair understanding
topic topic of topic

 Shows confidence  Shows some Unsure of Portrayal stalls

 Informative confidence responsibility Lacks information
 Entertaining;  Presents some Somewhat Audience bored
engages audience information informative Mumbles
Presentation 60%  Speaks loudly and  Engages Engages audience Body language is
clearly audience intermittently lacking;
 Appropriate use of  Can be heard Hard to hear inappropriate
body language  Some use of Some movement
body language

Score ______________ + Bonus ______________ = Final Score ________________

REFERENCES
Sanders, E., Paz, P., and Wilkinson, R. The Professional Server: A Training Manual. 2nd Ed. Jurong,
Singapore: Pearson Education South Asia Pte. Ltd; 2013
Cousins, J, Lillicrap, D, and Weekes, S. Food and Beverage Service. 9th Ed. London: Hodder
Education; 2014
Sulla, R. Food and Beverage Services. Quezon City: Phoenix Publishing House; 2016

Prepared by: FILWYN P. VILLANUEVA, LPT, MAT

Name of Writer

Noted by: CATALINA S. PATIAG, PhD

EPS1, EPP/TLE/HE
KEY TO CORRECTIONS

Activity 1.1.1 Activity 1.1.1, Cont. Activity 1.1.2 Activity 1.2.1

True/False Escorting Guests Computing Discounts A.
1. False 1.  1. 192.308 a. 4
2. True 2.  2. 769.232 b. 2
3. False 3.  3. 2,423.079 c. 1
4. True 4.  4. 3,192.311 d. 3
5. False 5.  5. 166.666
B.
6.  6. 499.998 or 500
Multiple Choice a. 4
7.  7. 699.999 or 700 b. 3
1. B 8.  8. 1,199.997 or c. 1
2. A 9.  1,200 d. 5
3. A 10.  9. 214.286 e. 2
4. B 10. 428.572
5. A 11. 0
12. 428.572
Activity 1.2.2
13. 114.286
Specific procedures in clearing to resetting
1. Clearing the table 14. 114.286
1.1 Set aside and/or wrap guest left 15. 160.000
over foods 16. 274.286
1.2 Scrape, segregate and stack 17. 428.571
crockeries 18. 2,571.426
1.3 Return the condiments (hot sauce) 19. 2,400.00
to sideboards 20. 4,971.426
1.4 Place used silvers on a separate
tray
2. Cleaning the table
2.1 Remove crumbs and food debris
from the table
2.2 Apply soap or detergent to
remove oil from food and beverage spills
that touches the tabletop
3. Rinsing the table