1934 Harry Johnson's new and improved Bartenders' Manual

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receipts and cash expenditures (see plates on opposite pages), and you will not only have the difference be- t\yeen receipts and expenditures, but, dividing this difference by 26, or 30, or 31 (according to the num ber of working days in the month), you can obtain the average daily loss or profit. This card-board, which is virtually a trial-balance sheet, is continued in detail from month to month during the year, and at the end oftwelve months you can obtain not only your average monthly profit or loss, but also the daily average as well. ^^There is also possibly a need for an "extra-ex pense book, as at many- times the daily expenses are mcreased by extra and unusual expenses. During the Centennial Exposition of 1876, I had over 420 peoide working for me, in Philadelphia, and no bookkeeper; but, instead, used the method I have outlined here, and the stock company, which supervised the enter- prise, was perfectly satisfied with my system. Again, Iv, take from ten to fifteen minutes to make these various entries every day, and any one will find daily this brief period of time when there is nothing else to be done. The cafe, in the American meaning of the word, IS an improved bar-room; the latter term being the original and proper word. The name "cafe" has been adopted from European countries, and is now con sidered the more fashionable term. The difference, oilever, between a European cafe and an American bar-room is as great as that between day and night, -^he l^r-room only exists in America, for the reason that the manner of business, circumstances, surround- ings, the way of living here, native customs, all neces- 25. A RESTAURANT IN CONNECTION WITH A CAPE.