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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