1912 Hoffman House Bartender's Guide by Charley Mahoney

HOW TO KEEP BOOKS The man who keeps books on his business may make a little more work for himself, but 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 before. By the keeping of books is not meant intricate bookkeeping, but a modified simple form well within the capabilities of any man with ordinary intelligence. That is strictly within the line of system by which any business should be conducted. The books commonly kept are a day book, in which 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 day 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 67