IF a photographer does a fair amount of business but doesn't seem to get ahead it's a pretty sure sign there are leaks somewhere. And the difficulty about a leak is that you can't stop it until you find it.

Where there is a leak there is almost sure to be something loose and in business it is usually found in the books.

In fact, many photographers do not keep books. And with no records, or inadequate records, how can a man expect to know how his business stands?

Business is a game and a mighty interesting one too, but it is only interesting when a man plays according to the rules and keeps an accurate score.

Imagine a golf player going around the course time after time yet never keeping a score. Imagine him playing from "tee" to "green" yet never playing the putting end of the game. Could he be expected ever to become a proficient player?

Ask a golfer.

Then ask a keen business man how important he considers the book records of his business.

The photographer has a distinct advantage in that his books do not need to be complicated. He sells photographs and possibly frames. He buys only the materials from which his photographs are made and these materials from only one or two dealers.

He has little in the way of furniture, fixtures, apparatus and stock to inventory - little in breakage, shopworn or out of date merchandise and but few employees.

He should not look upon it as a task to keep an absolutely accurate set of books that would keep him thoroughly informed as to the standing of his business at all times.

Bookkeeping only seems difficult to one who has never kept books, just as any game seems difficult until you know how to play it.

And because photography is so different from many other lines of business, the Eastman Kodak Company has devised a very simple system of bookkeeping for the studio in which studio register cards and a specially devised cash book are practically all that is necessary.

A cash sales blotter supplements the regular cash book, but any book in which the actual cash sales for a day can be entered will answer for this purpose.

Briefly, the studio register card can first of all be filled out as an appointment card and filed under appointments. When the customer calls the size or style of work is entered on the card with date when proofs are promised and the card is placed in the file of current work. When proofs are returned and an order given it is entered on the card which becomes a record of sale the same as a ledger entry. And when the bill is paid the card goes to a file where it remains as a record of negatives and order, and from which it should be removed only in case duplicate orders are given. In such case it is returned to the current work file, the order for duplicates being entered in a space provided. In this way the complete record of a sitting and all orders from the negatives are kept on the one card. Also all unpaid accounts are in the current work file where it is a simple matter to find them when statements are to be mailed or when one wishes to know the total of unpaid accounts.

Portrait Film Negative, Artura Print By Frank Scott Clark Detroit, Mich.

Portrait Film Negative, Artura Print By Frank Scott Clark Detroit, Mich.

Separate entries of cash sales or cash from charge accounts are entered on the cash sales blotter, as well as the register cards, and each day the totals of such cash are entered in the cash book. There are also columns in the cash book for cash receipts from other sales such as frames, amateur finishing, commercial work or whatever use one wishes to make of them.

The other half of the cash book sheet is for segregating expenditures. There is a column for fixtures, apparatus, tools and improvements, one for photographic supplies, one for wages to employees and one for general expense, advertising, rent, etc. There are also two columns for use where one wants a separate record of any particular expense, a column for owner's withdrawals and one for totals.

There are also pages for monthly summaries of the business so that cash receipts for any month or expenditures of any nature or total expenditures for any month can be compared with any previous month or the same month in a previous year.

There are complete instructions for taking inventories and preparing statements showing profits of yearly business, and these instructions are so plain and the book records are so simple to keep that there is no reason why every photographer should not have an accurate knowledge at all times of just what his business is doing.

It is this intimate knowledge of his business - this contrast of profits with expense and volume of business that goads a man on to greater effort. It makes him play the game harder and more intelligently and teaches him how to improve and build up a business.

Even if yours is a one man business there is the need for accurate records and a satisfaction in keeping them for comparisons. So if you are interested, ask your dealer for the free booklet "System for the Photographic Studio" or we will mail it to you direct on request.

Portrait Film Negative, Artura Print By Frank Scott Clark Detroit, Mich.

Portrait Film Negative, Artura Print By Frank Scott Clark Detroit, Mich.