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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. Bj' 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 fo.-
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
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