anager delegate some/all of this bility to others? If so, to whom? 4. Restaurant managers are responsible for the "numbers"; however, in many large-volume operations, accountants develop record- keeping systems, collect the information, summarize it and report it to owners and managers. What type of initial and ongoing com- munication between the manager and the accountant is necessary to define terms (what elements will be included and excluded from food and beverage costs, for example) and to interpret "what the numbers mean"? 5. The chas to determine t 9. A 10. r S g