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hi everyone thanks for watching one of the skills you should have as a manager is understanding how the financials work and especially how the area that you are responsible for impacts the overall financials of the organization our agenda today is as follows we'll walk through a restaurant example and talk about the value that financial tools bring such as a P&L and as always I'll share takeaways but first we're going to take a look at a sample P&L from accounting coach comm if you'll notice piell's are over a period of time as indicated in line three of the header they are divided into two sections the top section is the income section here all the money that comes in to the organization is broken out into various categories and all the items are added together for a total the second section or bottom half are the expenses which is any money going out of the organization this is also categorized into multiple line items and the very last line is net income as you can see subtracting...