A blank book of unusually large size is required for the elaborate method of keeping the store room accounts shown on preceding pages, in fact it is intended for both storekeeper and steward or manager to make entries; the former carries out his own part showing the amount of the daily issues etc., and the steward using ink of another color (to show which were his own entries, in case of dispute) fills in the number of meals served and the cost per head. As in such a case the storekeeper is almost sure to use a common memorandum book to make his entries in first, at the time of issue, and copy it into the big book afterwards the objection of "double trouble" will be made everywhere but in the largest hotels and another method is here offered, sufficiently simple for use in a written book yet more comprehensive than the first example. The " recapitulation " - which is for the proprietor to see at a glance - is here unnecessary, the totals appearing in a separate column plain to see, and these columns added separately, prove each other and reduce the chances of making mistakes.

BROUGHT FORWARD

47

76

WINE ROOM.

BARBER SHOP.

Stock on hand, morning Issues...

...

..

..

..

TURKISH BATH

Sales ..............

Stock on hand, night

..

..

..

..

Total Issues

47

76

Total Receipts forward .............

2318

56

Receipts to-day....

..

..

185

20

Total........

..

..

2503

76

Total Issues forward

1581

06

Issues to-day .....

..

..

47

76

Total........

1629

72

Stock on hand, morning---------......

736

60

Add.......

137

44

Stock on hand, evening.....

874

04

Morning Count....

Average Cost....

37

Actual Meal Count-

127

Actual Average Cost

34.8