1900 Harry Johnsons Bartenders Manual (Mixellany)

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each for the restaurant, bar, cigar stand, and rooms (if any); and one each—called a stock book—for the restaurant, bar, and cigar stand; and one book for your individual cash expenses. From your day book is to be transferred daily to your stock, cash, and expense books, all the items in it relating to the special depart- ments, to the proper books. That is, every evening, or ear]y the next morning, you enter from the day book the particular items belonging to the special stock books (the restaurant stock, the bar stock, etc.); the amount of cash received in the different departments in the different cash books (and all in the total cash book); and the expenses in the general expense book; footing up the amounts in all these different books. The sums expended for various purposes—of which you have an account in your day-book—should be add- ed weekly, as should be also the sums in your various stock and cash books. You have then, by adding these various amounts in the separate books, every four or five weeks, at the end of every month a systematized statement of all expenditures and receipts, and of all stock taken in as well as of that which has been used. The amounts must tally with the sums total in all your books of daily entry, and these must tally with the sum daily—and also weekly and monthly—in the day book. You then have, at a glance, the difference between all your receipts and expenditures, and can tell, daily, weekly, or monthly, just how you stand in business. Your trial balance, to be drawn at the end of the month, will show whether you have made or lost money, and will give an opportunity to compare the items with previous ones, or with certain daily items. Take an ordinary card-board, rule it off properly, and enter under different, written headings, of res- taurant, bar, cigar, rooms, daily expense, etc., the cash