Building business relationships often involve having a meal with a customer, client or vendor and as a business owner one may find entertaining one of the above or being one of them. Business etiquette - the rules which govern one's conduct - require that one behaves differently as a host and a guest.

Your responsibilities as a host…

Make the offer and pay the bill. It is taken for granted that unless it a mutually arranged get-to-together, like business associates with whom one regularly meets, the person who tenders the offer automatically pays the bill, and leaves the tip.

Suggest the time, date and place and make a reservation.

Reconfirm all the details with your guest, and either give them explicit directions or provide them with a phone number if you are not certain how to get to the restaurant from your guest's location.

Alternatively, pre-arrange a meeting spot. Either arrange to meet somewhere and drive them to the restaurant or arrange for a specific spot to meet like at the registration desk if you are dining at a hotel.

Arrive early and try to be the first one there, so that your guest is never left wondering if he/she is at the right location. It's also a good time to make arrangements that you be given the cheque.

Offer your guest the best seat. This is especially important if the restaurant is known for its view or if there is to be entertainment included.

Be familiar with the menu. If you have never eaten at the restaurant, find out ahead of time what its specialties are or check with someone who has been there before.

Don't discuss business until after the meal is ordered. This is a good time to get better acquainted or catch up on items other than business. Let your guest settle down to the meal before talking about business.

Ask your guest how much time he/she has and make sure the meal does not extend beyond the allotted time. Be especially alert to body language signals that say your time is up.

And when you are the guest….

Confirm an invitation promptly. If you cannot do so immediately, let your host know so he/she is free to suggest another date or make other plans.

Always arrive on time. Call if you are going to be late, even if you have to stop to make the phone call.

Follow your host to be seated. Let your host lead the way or follow the maitre d'hotel. Be prepared to be the first one seated.

Listen to your host's meal suggestions. The final choice, however, is yours because the host may not be aware of your special diet needs or wants. It is courteous not to select the most expensive items.

Do not offer to pay or leave the tip. It is your host's treat. Allow him/her to do it with dignity.

Thank your host. Let the circumstances dictate. A verbal "thank you" often is enough. Perhaps, you would like to send an e-mail, too. Send a formal note when fitting.

A charming host, a gracious guest. That is how the game is played.