1905 The Hoffman House Bartender's Guide by Charles S. Mahoney

HOW TO KEEP BOOKS

I lie man wlio keeps hooks on his Inisiness may make a little more work for himself, hut he has the advantage of knowing at a glance just where he stands, and how much better he is doing the current year than he did the year hefore. By the keeping of hooks is not meant intricate hookkeepiug. hut a modilied simple form well within the capabilities of any mm with ordinary intelligence. That is strictly within the line of system by which any business should he conducted. The hooks commonly kept are a day book, in wliich the expenses during the day are entered, and which should be counted up every night; a pass book for the daily receipts; a cash book for the cigar stand, restaurant, or any other side issues; a stock book, and an individual cash expense book. The items from the day book should be transferred at the close of every working dajr to the books in which they belong and the income noted on the opposite pages. These may be balanced daily or weekly, and kept in such

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