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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.
25. A RESTAURANT IN CONNECTION
WITH A CAPE.
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-