AIRG · RESTAURANT PREPARATION SPECIMEN
Follow the numbers.
Keep the open questions.
This six-month slice shows the source index, financial comparisons and request tracking we can prepare around an agreed buyer or adviser request.
Demo Restaurant 01 is entirely fictional. Every value and document below was generated from invented inputs. This is a format and logic demonstration, not a client result, audit, valuation or secure production data room.
What the handoff makes visible
1. The source index
These downloadable CSVs are the synthetic source records used in the comparison below. No fabricated bank branding, account identifiers or tax returns.
- pos-monthly.csv — 6 synthetic monthly rows
- processor-monthly.csv — 6 synthetic monthly rows
- bank-monthly.csv — 6 synthetic monthly rows
- books-monthly.csv — 6 synthetic monthly rows
- payroll-monthly.csv — 5 synthetic monthly rows
2. Sourced financial schedules
Calculated sales exclude tips and sales tax. Processor deposits are settlements, which also reflect fees and withheld tips. Neither is silently treated as the other.
| Month | Calculated net sales | Book sales minus calculated | Expected card settlement | Observed deposits | Unexplained settlement difference |
|---|---|---|---|---|---|
| 2025-01 | $71,000 | $0 | $67,800 | $67,800 | $0 |
| 2025-02 | $74,400 | $0 | $71,100 | $71,100 | $0 |
| 2025-03 | $79,500 | $0 | $75,800 | $75,800 | $0 |
| 2025-04 | $77,400 | $0 | $73,700 | $73,700 | $0 |
| 2025-05 | $83,000 | $0 | $79,100 | $79,100 | $0 |
| 2025-06 | $87,200 | $300 | $83,050 | $82,550 | $500 |
Download all financial controls, including payroll
How this fictional example is calculated
Net sales = card collections + cash collections − card refunds − tips included − sales tax included. Assume all refunds are on cards, all tips are included in card collections and withheld by this processor, and cash is net of tips. Processor settlement = card collections − card refunds − fees − tips withheld. Sales tax passes through settlement in this invented example. These are declared demo assumptions, not universal processor rules.
Each monthly workpaper row traces to the same month in the named CSV source. No transaction matching or daily bank reconciliation is implied. Real work requires confirming settlement timing, cash handling, tax, gift cards, delivery marketplaces, accruals and each processor’s actual rules.
3. Exceptions kept visible
Expected card settlement exceeds identified deposits by $500
Open; no forced adjustment
Request settlement batches and date-cutoff detail
Decision: Client accountant
Payroll source report unavailable; books alone do not prove gross wages
Missing evidence
Obtain May payroll summary and period definition
Decision: Owner / payroll provider
Book net sales exceed calculated net sales by $300
Open; accounting treatment undecided
Accountant reviews June ledger and recognition basis
Decision: Client accountant
Exception log · Buyer/adviser request log
Handoff status: prepared with unresolved items. A source-backed response is needed for E01 and E03. E02 cannot be tested while May payroll evidence is missing. No adjusting entries have been invented and no adviser sign-off has occurred.
Download the example
Download the fictional packet (ZIP) — source files, workpapers and the two overview pages. Open index.html after extracting. No real client records are included.
4. Who does what next
AIRG assembles the agreed workpapers and tracks requests. The owner authorizes records and sharing. The accountant decides accounting treatment and the attorney interprets legal documents. The broker directs the sale. Delivery/review roles, access, price and acceptance criteria are agreed before engagement.
This specimen covers a narrow financial packet. A larger restaurant data room may also index annual/tax records, leases, equipment, vendors and operating handoff documents where agreed. Those folders are not falsely marked complete here.
SYNTHETIC DEMONSTRATION DATA · Created September 7, 2026 · Every record and value in this example is fictional.