1954 Practical Bar Management by Eddie Clarke

BAR ACCOUNTANCY AND CONTROL

Allowances Every barman is entitled to safeguards ensuring that all service of liquorfree,or at a price less than that on the official Bar List,is pro perly recorded and given as a credit to him in his bar accounts. Experience shows, however, that not infrequently a barman jumps the gun and gets most upset and conscious of the world's injustice when it is found that a credit has not been provided— when, in fact, he had not satisfied himself that the means were available for properly recording an allowance transaction. It is true that a barman can only be responsible for work inside the bar, and it becomes a managerial responsibility for the co-ordination of these allowances in the accounts office. Nevertheless, the barman is invariably a party to these transactions when they take place, and can satisfy himselfthat a record is made. It is clear, therefore, that when an item is dispensed and the full cash value is not received, then a note of the price charged must be made. Naturally the style and cause of these allowances may vary in different establishments. The hardy annuals such as complimentary drinks, sales at cost price, or the tray of drinks the lounge waiter had knocked from his hand whilst taking a short cut through the wrong service door will invariably be present. Keep the principle going of full price received or an entry in the Allowance Book and little should go wrong. It is logical that all entries in an Allowance Book must be supported by the signature of a responsible official. If one gives the matter due thought, it follows that the more one can divorce these miscellaneous transactions from the bar the more convenient it will be. In cases where whole bottles are concerned, it is advantageous if the issue can be arranged direct from the cellar. Such sales are then made only through the authority of the Manager who maintains a separate order book for this purpose. In the smaller establishments, and generally where only one bar exists, such a system is not practical and authority is frequently vested in the barman. Where Wholesales or Off Sales are made from the bar, they should always be subject to the individual approval of the Manager. In any case a record should be maintained bythe barman recording each sale,and the Manager will be able, with his knowledge of the business, to satisfy himself of the authenticity of such sales.

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