I agree, that having a chef is probably the most important part, before anything else can be done.
Inventory sheets will come with the items on the menu. You don't want a list of items that you wont' be using. A lot of places just enter the items they use, into an Excel sheet or something like that.
THere's lots more of course to opening a restaurant, but let me ask this, has your friend ever owned a restaurant or run one? even been in the business before?
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