1934 Harry Johnson's new and improved Bartenders' Manual

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each for the restaurant, har, cigar stand, and rooiM (if any); and^one each—called a stock book ^for the restaurant, har, and cigar stand; and one hook for your individual cash expenses. From your day hook is to he transferred daily to your stock, cash, and expense hooks, all the items in it relating to the special depart ments, to the proper books. That is, every evening, or early the next morning, you enter from the day hook the particular items belonging to the special stock books (the restaurant stock, the har stock, etc.); the amount of cash received in the different departments in the different cash hooks (and all in the total cash hook); and the expenses in the general expense hook; footing up the amounts in all these different books. The sums expended for various purposes—of which you have an account in your day-hook—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 hooks, 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 andmonthly—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