1954 Practical Bar Management by Eddie Clarke

BAR ACCOUNTANCY AND CONTROL

stocks, but the separate accounts are safeguarded and accurately maintained. There are perhaps five spokes to the wheel of documentation in the cellar, as follows: 1. Goods Inwards Book—a diary of purchases 2. Container Book—record of deposits

3. Bin or Tally Card—an individual stock record 4. Bar Requisitions—an authority for issues to bar 5. Ullages Book—for items written off stock

Although it is along the groove of principles formed by these documents that daily routine runs, it is well to acknowledge, before we glance into more detail, that we are only considering the basic framework of simple Cellar Control and operation, and are not incorporating the additional clerical coverage required in the more extensive cellars holding larger reserve stocks, or where bottling operations take place. Goods Received Book All transactions relating to the purchase and receipt of goods are entered in what is generally referred to as the Cellar Diary,

ai

Date

Debit Credit

Price

Wine MerchantsLtd.(1212a)

I Jan.

6 Bots. Graves

8

96/-'

2 8

0

353/6

6 Bots. Merchants Gin

16

9

(21/1)

II

4 9

3 Jan. Local WatersFactory(B.yga)

12 Doz. Split Lemonades 3/-

16

I

0

2/6 3/- 2/- 3/- 2/-

6 Doz. Baby Tonic

(31/2)

0

IS

4 Cases

12 0

18 Doz. Bottles

16

I

0

RETURNS 3 Cases

9 4

0

12Doz.Bottles

I

0

C ellar Diary, or Goods Inwards Book Items shown here in heavier type would be entered in red ink.

Fig. I.

127