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Author: 
 
 Dicksee, Lawrence Robert 
 
 Title: 
 
 Hotel accounts 
 
 Place 
 
 London 
 
 Date: 
 
 1912 
 
qs-e)mui-s 
 
 MASTER NEGATIVE # 
 
 COLUMBIA UNIVERSITY LIBRARIES 
 PRESERVATION DIVISION 
 
 BIBLIOGRAPHIC MICROFORM TARGET 
 
 ORIGINAL MATERIAL AS FILMED - EXISTING BIBLIOGRAPHIC RECORD 
 
 410 
 Ao27 
 
 V.37 
 
 Dicksee, Lawrence Robert, 1864- 
 
 ... Hotel accounts, by Lawrence R. Dicksee ... London, 
 Gee & CO., 1905: 3 ©d. 1912. 
 
 xi. 75 p. fold. tab. 22"". ("The Accountants' library." vol. xxxvii) 
 
 On verso of half-title: "The Accountants' library." (Second series) 
 Ed. by the editor of "The Accountant." 
 
 1. Hotels, taverns, etc— Accounting. 
 
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CdttmWa®nft»ertitp 37 
 itit|>eCttprf«tto»m* 
 
 LIBRAHY 
 
 »c!iool Of 9iti(ineiM( 
 Sctonntancp 
 
••THE aeeeuNTHNTS* library.** 
 
 Edited by the Editor of "The Accountant.' 
 
 Vol 
 
 II 
 
 •I 
 
 •• 
 
 •t 
 
 «i 
 
 ft 
 
 (FIRST 
 
 I.— Bank Bookkeeping and 
 Accounts, by John A. 
 Meelboom, A.C. a.* [2nd Ed] 
 
 II.— Auctioneers' Accounts, by 
 
 Lawrence R. Dicksee, 
 M.Com., F.C.A. [2nd Ed.] 
 
 Ill-— Builders' Accounts, by J. A. 
 Walbank, A.C. a. [2nd Ed.] 
 
 IV.— Agricultural Accounts, 
 
 by T. Wheeler Meats, 
 A.C. A* [2nd Ed.] 
 
 v.— Theatre Accounts, by W.H. 
 Chantrey, F.C.A. 
 
 VI.— Co-operative Societies' 
 Accounts, by F. H. 
 
 SUGDEN.* 
 
 VII.— Gas Accounts, by the 
 
 Editor.* [2nd Ed.] 
 
 VIII.-Mineral Water Manufac- 
 turers' Accounts, by J. 
 
 Lund. A.S.A.A., and G. H. 
 Richardson, A.S.A.A. 
 
 IX.— Stockbrokers' Accounts, 
 
 by W.D.Callaway. [2nd Ed] 
 
 X.— Bookkeeping and Accounts 
 for Grain, Flour, Hay, 
 Seed, and Allied Trades, 
 
 by George Johnson. 
 
 SERIES) 
 
 Vol. XL — Polytechnic Accounts, by 
 
 H. Calder Marshall, 
 F.C.A. 
 
 „ XII. — Solicitors' Accounts, by 
 
 Lawrence R. Dicksbb, 
 M.Com., F.C.A. [2nd Ed.] 
 
 „ XIII.— Pawnbrokers' Accounts, 
 
 by Fred. Thornton and J. 
 Henry May, A.S.A.A. 
 
 „ XIV.— Engineers' and Ship- 
 builders' Accounts, by 
 
 Francis G. Burton, 
 F.S.A.A. [2nd Ed ] 
 
 I. XV.— Tramway Accounts, by 
 
 Donald McColl. f 
 
 „ XVL— Australian Mining Com- 
 panies' Accounts, by 
 
 GoDDEN & Robertson. 
 
 ,, XVI L— Printers' Accounts, by 
 
 H. Lakin-Smith, F.C.A. 
 
 „ XVIIL— Medical Practitioneis' 
 Accounts, by J. H. May, 
 
 A.S.A.A. 
 
 „ XIX. — Water Companies' Ac- 
 counts, by Frank Key, 
 /V.o.xx.iv. 
 
 „ XX.— Fishing Industry AC' 
 counts, by Charles 
 Williamson, M.A.. C.A. 
 
 • Double Number, 
 
 t Triple Number. 
 
««THE neeeuNTANTS' library. 
 
 9f 
 
 Edited by the. Editor of "The Accountant." 
 
 (SECOND SERIES) 
 
 Vol. XXI- 
 „ XXII.- 
 
 ,. XXIII.- 
 ., XXIV.- 
 
 „ XXV.- 
 
 „ XXVI. 
 
 „ XXVII.- 
 „ XXVIII 
 
 „ XXIX — 
 
 • > 
 
 XXX.— 
 
 „ XXXI.— 
 
 „ XXXII. 
 
 „XXXIII 
 „ XXXIV. 
 „ XXXV. 
 
 „ XXXVI 
 
 Municipal Accounts, by 
 
 J. Allcock, F.S.A.A. t 
 Underwriters' Ac- 
 counts, by Spicer & 
 Pegler, F.C.A.* [2nd Ed] 
 Jewellers' Accounts, by 
 Allen Edwards, F.C.A.* 
 -Multiple-Shop Ac- 
 counts, by J. Hazelip, 
 F.C.I.S. 
 Building; Societies' Ac- 
 counts, by W. Colin 
 Grant-Smith, LL.B., 
 A.C.A. 
 -Depreciation, Reserves, 
 and Reserve Funds, 
 by Lawrence R. Dicksee, 
 M.Com., F.C.A. [2nd Ed] 
 -Quarry Accounts, by 
 J. G. P. Ibotson, A.C.A. 
 -Friendly Societies' Ac- 
 counts, by E. FuRNiVAL 
 Jones, A.S.A.A.* 
 Electric Lis:liting Ac- 
 counts, by Geo. 
 Johnson, F.S.S., F.C.I.S.* 
 Fraud in Accounts, by 
 The Editor. [2nd Ed.] 
 Drapers', Dressmakers', 
 and Milliners' Ac- 
 counts, by George H. 
 Richardson, A.S.A.A., 
 F.C.I.S.* rznd Ed] 
 —Wine and Spirit Mer- 
 chants' Accounts, by 
 A. Sabin.*^ 
 —Dairy Accounts, by 
 
 F. Rowland, A.C.A. 
 —Brickmakers' Accounts, 
 
 by W. H. Fox. 
 —Timber Merchants' 
 Accounts, by E. E. 
 Smith, A.C.A. 
 —Insurance Companies* 
 Accounts, by Edgar 
 A. Tyler. F.S.A.A., 
 F.C.I.S.. F.S.S. t 
 
 Vol. XXXVII. 
 
 „ XXXVIII. 
 „ XXXIX.- 
 
 XL.- 
 „ XLI- 
 
 * Double Number. 
 
 tt 
 
 XLII.- 
 
 • • 
 
 XLIII. 
 
 tl 
 
 XLIV. 
 
 • > 
 
 XLV. 
 
 If 
 
 XLVI. 
 
 »* 
 
 XLVII 
 
 II 
 
 XLVIII 
 
 »» 
 
 XLIX. 
 
 • • 
 
 L 
 
 1 1 
 
 LI 
 
 -Hotel Accounts, by 
 
 Lawrence R. Dicksee, 
 M.Com.,F.C A. r2ndEd.] 
 
 -Laundry Accounts, by 
 
 F. J. Livesey, F.C.A. 
 
 -Cotton Spinners' Ac- 
 counts, by Wm. Moss, 
 F.C.A.* 
 
 -Shipping: Accounts, by 
 R. R. Daly, F.C.A. 
 
 -The Accounts of 
 Trustees, Liquidators, 
 and Receivers, by 
 
 Sidney Stanley Dawson, 
 F.C.A., F.C.I.S., F.S.S. 
 
 -Multiple Cost Accounts, 
 
 by H. Stanley Garry, 
 A.C.A. 
 
 -Woollen and other 
 Warehousemen's Ac- 
 counts, by John Mackie. 
 
 -Brewers' and Bottlers' 
 Accounts, by Herbert . 
 Lanham, A.C.A.f 
 
 Urban District Councils' 
 Accounts, by F. S. 
 
 Eckersley.* 
 
 -Terminal Cost Ac- 
 counts, by Andrew Gow 
 Nisbet, C.A. 
 
 -Single Cost Accounts, 
 by Geo. A. Mitchell, 
 A.S.A.A , F.C.I.S.* 
 
 -Tramway Bookkeeping 
 A Accounts Simplified, 
 by Donald McColl. 
 
 -Process Cost Accounts, 
 by H. Stanley Garry, 
 A C.A* 
 
 -Bakers' Accounts, by 
 F. Meggison, C.A.* 
 
 -Colliery Accounts, by 
 
 John Mann, Jun., M.A., 
 C.A., and Harold G. 
 JUDD, C A.* 
 
 t Triple Number. 
 
 (t 
 
 THE ACCOUNTANTS' LIBRARY." 
 
 VOL XXXVII. 
 
 HOTEL ACCOUNTS 
 
 BY 
 
 LAWRENCE R. DICKSEE. M.Com . F.C.A. 
 
 [Foimedy Professor of Accounting at the University of Birmingham ; 
 
 now Lecturer at the London Sc*»ool of Economics and 
 
 Political Science, University of London.) 
 
 SECOND EDITION. 
 
 London : 
 Gee & Co. (Publishers) Ltd., 34 Moorgate Street, E.C. 
 
 1912. 
 
. uA^. 
 
 ^l.--^ 
 
 EDITORS PREFACE, 
 
 
 T^HE object of the series of handbooks that is being published 
 under heading of The Accountants* Library is to 
 provide, at a reasonable price, detailed information as to the 
 most approved methods of keeping accounts in relation to all 
 the leading classes of industry whose books call for more or less 
 specialised treatment. No such series has hitherto been 
 attempted ; but there exist, of course, numerous separate works 
 dealing with the accounts of one particular class of undertaking. 
 These separate works are, however, for the most part either too 
 expensive or too superficial to answer the purpose that is par- 
 ticularly aimed at by The Accountants' Library, which is 
 intended to supply the student with that specialised information 
 which he may require, while at the same time affording to the 
 trader, banker, or manufacturer who is not in a position to 
 secure the fullest information for his purpose, knowledge which 
 can hardly fail to be of the very greatest assistance to him in 
 the correct keeping of his accounts, upon a system specially 
 adapted to his requirements, and therefore involving a minimum 
 expenditure of labour. Tt is expected that the series will also 
 be found of material assistance to bookkeepers of all classes. 
 
VI. 
 
 EDITOR S PREFACE. 
 
 EDITOR S PREFACE. 
 
 vu. 
 
 I;i 
 
 Without aiming at giving an exhaustive accx)unt of the manner 
 in which each separate business is conducted, the technical 
 points in connection with each industry will receive as much 
 attention as is necessary in order fully to elucidate the system 
 of accounts advocated, while each volume will be the work of 
 one who has made that particular class of accounts more or less 
 a speciality. It is obvious, however, that to enable the neces- 
 sary ground to be covered in the space available, it is incumbent 
 to assume upon the part of the reader a certain knowledge of 
 general lxx)kkeeping. The extent of the knowledge assumed 
 will vary according to the nature of the class of accounts con- 
 sidered. For example, in the volumes on '* Bank Accounts ** 
 and " Shipping Accounts," a thorough acquaintance with 
 ordinary double-entry bookkeeping is not unnaturally assumed ; 
 but in the case, for instance, of ''Auctioneers' Accounts," and 
 other similar volumes, such explanations are included as will 
 enable the ordinarily intelligent reader fully to grasp the 
 methods described, even although his knowledge of bookkeep- 
 ing may be of an elementary description. These explanations 
 are, doubtless, superfluous so far as accountants are concerned, 
 but are necessary to make the volumes of value to the majority of 
 those specially engaged in these particular industries. 
 
 To subscribers for the whole series it may be added that, 
 when completed, it will form a most valuable and practically 
 complete library, dealing, at the hands of specialists, with prac- 
 tically every class of accounts, and illustrating the application 
 of the theory of double-entry as described in general works on 
 bookkeeping. 
 
 The first series (of twenty volumes) has already been com- 
 pleted, and particulars of the subjects dealt with will be found 
 on p. i. A second series (which will comprise about thirty 
 more volumes) is now in progress, which when issued will 
 complete the scheme. Many of these have already been 
 arranged for, but the Editor will be glad to receive suggestions 
 and offers from accountants of experience for the undertaking 
 of volumes not yet announced. 
 
 34 Moorgate Street, 
 
 London, E.G. 
 
 June 1903. 
 
1^ 
 
 H 
 
 ■l' 
 
 CONTENTS. 
 
 Editor's Preface 
 
 Chapter I. — Introduction 
 
 „ II. — Preliminary Records 
 
 n 
 
 III. — Office 
 
 „ IV. — Nominal Ledger ., 
 
 n 
 
 v.— Cellar and Bar 
 
 » VI. — General Ledger ... 
 
 .} VII. — Kitchen and Stores 
 
 , VIII. — Internal Check and Audit. 
 
 PAGE 
 
 « •• V. 
 
 Index ... 
 
 3 
 
 9 
 
 28 
 
 39 
 46 
 
 58 
 62 
 
 » IX. — The " Simplex " System ... ' ... 68 
 
 If X. — Railway Hotels and Restaurants ... 69 
 
 74 
 
••! 
 
 t| 
 
 LIST OF FOR^rS. 
 
 
 LIST OF FORMS. 
 
 NO. 
 
 I. — Terms Book 
 
 2. — Apartments Book ... 
 3. — Departure Check ... 
 4. — Visitors' Ledger 
 5. — Summary of Takings Book 
 
 6. — Pro forma \'isitor's Bill 
 
 »» 
 
 "Chance" Bill 
 
 8. — Rough Day Book ... 
 9. — Waiters' Check Book 
 
 10. — Cash Received Book 
 
 II. — Accounts for Payment Sheet 
 12. — Trade Payments Book 
 13. — Wages Book 
 
 14. — Petty Cash Book 
 
 ••• 
 
 PAGB 
 4 
 
 5 
 
 7 
 10 
 
 14 
 18 
 
 19 
 21 
 
 23 
 
 26 
 30 
 
 31 
 33 
 36 
 
 NO. 
 
 15. — Pro forma List of Nominal Ledger Balances 
 
 16. — Cellar Book 
 
 17. — Cellar Issues Sheet... 
 18. — Bar Daily Stock Book 
 
 19. — Pro formd Trial Balance 
 
 20. — 
 
 21. — 
 22. — 
 
 23.— 
 24.— 
 
 25 — 
 
 26. — 
 
 Liquor Trading Account 
 Trading Account ... 
 
 Profit and Loss Account 
 
 Balance Sheet 
 
 Summarised Balance Sheet 
 
 XI. 
 
 PAGE 
 
 38 
 
 40 
 42 
 
 44 
 47 
 50 
 
 51 
 52 
 
 53 
 54 
 
 •t 
 
 Profit and Loss Account 55 
 
 Interim Trading Account ., 
 
 27.— Daily Cost Sheet ... 
 
 57 
 60 
 
Il , 
 
 HOTEL ACCOUNTS. 
 
 CHAPTER I. 
 
 INTRODUCTION. 
 
 In dealing with the subject of Hotel Accounts in a work of 
 the size of (he present volume, it is inevitable, if the accom- 
 panying descriptions are to be sufficiently precise to be of 
 pracrical value, that an hotel of more or less definite size should 
 be assumed. Stated shortly, the two chief aims of every system 
 of Hotel Accounts are to secure (i) promptness of record, (2) 
 the detection of leakages and extravagances. In connection 
 with both of these objects, and more especially with regard to 
 the latter, it must be obvious that the most suitable means to 
 be employed must depend very largely upon the size of the staff, 
 and It thus follows that a system suitable to a large hotel would 
 be found so cumbrous as to be entirely unworkable in one of 
 medium size; while, again, in a small hotel the system of 
 niternal check would have to be still further abandoned, if for 
 no other reason on account of the futility of expecting any 
 member of the staff to keep any effective check upon himself 
 or herself. It is thought, however, that the present work will 
 be most useful if, instead of merely indicating general prin- 
 ciples, the case be assumed of an hotel of reasonable size (say 
 30 to 40 bed-rooms), and a system entirely adequate to the 
 
2 HOTEL ACCOUNTS. 
 
 needs of such an undertaking be described in detail. Those 
 desirous of applying the system to quite small hotels will then, 
 doubtless, experience Kait little difficulty in making the neces- 
 sary simplifications and condensations ; those desirous of 
 applying it to larger hotels will have to l)ear in mind that while, 
 on the one hand, it no longer becomes possible for the manager 
 to retain such a detailed control of every department as is here- 
 after indicated, the increased size of the undertaking would, no 
 doubt, justify the cost of a sufficient number of assistant- 
 managers, who could be relied upon for departmental detail, 
 and would each, of course, be res[X)nsible to the general 
 manager for his own branch. Another reason for the selection 
 of an hotel of medium size has been that these undoubtedly 
 constitute a very considerable majority of such undertakings. 
 Of late years there has, of course, been a considerable increase 
 in the number of first-class hotels ; but — so far, at least, as the 
 province s are concerned — many of these only accommodate a 
 limited number of visitors, and therefore come well within the 
 s( heme that is here described. With the larger kind of medium- 
 sized liotels some members ol the staff liere indicated would 
 have to be duplicated, while in .smaller undertakings the duties 
 of two mav sometimes have to be combined. The former cour.se 
 will present no difficulty whatever in practice; but with regard 
 to the latter, it is, of course, important that great care should 
 be taken to see that no part of the system of internal check is 
 destroyed by the removal of one of the " links. 
 
 J J 
 
 HOTEL ACCOUNTS. 
 
 CHAPTER II. 
 
 PRELIMINARY RECORDS. 
 
 Before dealing with the actual books of account, it is 
 perhaps desirable to indicate a few of the more important 
 statistical books, some of which lead up to the actual 
 bookkeeping entries. 
 
 Arrivals. — 
 
 On a visitor arriving at an hotel, apartments are all(x:ated to 
 him. by the manager, or clerk in charge of the office, and at the 
 same time terms are arranged, either by special agreement or 
 by general implication. In the absence of any special agree- 
 ment the visitor becomes chargeable at the ordinary tariff rates ; 
 but if a special arrangement is made on arrival most hotels will 
 place their visitors upon ''board terms." Every hotel will 
 require to keep a "Terms Book." ruled as shown in the 
 accomi)anying Form i. In this book is kept a record of the 
 name and address of every visitor, entered at the time of his 
 arrival, of the numbers of the rooms assigned to him, and of 
 the terms with which he is chargeable. As a rule, these terms 
 are sufficiently indicated by the letter '' B." (signifyhig " board 
 terms ") or " T." (signifying " tariff terms "), but in special 
 cases further particulars should be entered at the time, so as to 
 jjrovide a definite and reliable basis ^or subsequent charges. 
 
 Arrivals Book. — 
 
 • 
 
 This is a l)ook which visitors are required to sign on arrival. 
 It generally provides space for the visitor's name, address, and 
 the number of his room, the date being written at the head of 
 the page. In small hotels the Arrivals Book and the Terms 
 Book are coml)ined. 
 
 <<1 
 ^1 
 
^ 
 
 HOTEL ACCOUNTS. 
 
 Form 1. — 
 
 TERMS BOOK. 
 (Date) 
 
 Name 
 
 Address 
 
 No. of Rooms 
 
 Terms 
 
 Apartments Book. — 
 
 The Apartments Book is generally ruled as shown in Form 
 2, a page or folio being made sufficiently large to provide a 
 space for entries against each bed-room or private sitiing-r<x)m 
 in the hotel. Each page (or each folio, as the case may be) thus 
 represents a day's record. The book may be conveniently 
 written up by the hall porter, or the night porter, from records 
 supplied by the chambermaids, its object being to show which 
 rooms in the hotel were actually occupied each night. In private 
 hotels the name of the visitor is generally recorded, but in com- 
 mercial hotels the record does not, as a rule, go further than 
 indicating which rofjms were in use and which were vacant. The 
 Apartments Book forms a most reliable check upon the Terms 
 Book, and at once draws attention to any omissions that there 
 may be in the latter— which, in the case of late arrivals, are 
 sometimes unavoidable. It should be the duty of one of the 
 bookkeepers daily to compare the Apartments r,ook with the 
 Visitors' I edger, in order to make sure that a char;;.' •^.:i-> ^'cn 
 made lor every room nccupied. 
 
 •I 
 
 HOTEL ACCOUNTS. 
 
 Form 2.— 
 
 5 
 
 AP.VRTMENTS BOOK. 
 
 (Date) 
 
 I 
 
 8S 
 
 
 88 
 
 
 34 
 
 
 95 
 
 
 86 
 
 
 87 
 
 7 
 
 88 
 
 
 89 
 
 
 40 
 
 10 
 
 41 
 
 U 
 
 42 
 
 IS 
 
 48 
 
 It 
 
 44 
 
 14 
 
 45 
 
 15 
 
 46 
 
 16 
 
 47 
 
 17 
 
 48 
 
 18 
 
 49 
 
 19 
 
 60 
 
 » 
 
 61 
 
 n 
 
 62 
 
 » 
 
 58 
 
 98 
 
 64 
 
 M 
 
 55 
 
 IB 
 
 66 
 
 m 
 
 67 
 
 m 
 
 58 
 
 m 
 
 59 
 
 » 
 
 60 
 
 m 
 
 61 
 
 n 
 
 1 
 
 62 
 
 B 
 
 "1 
 
■7^ — 
 
 aaat 
 
 6 HOTEL ACCOUNTS. 
 
 Special Charges.— 
 
 In addition to the regular charge for apartments, additional 
 charges are frequently made for baths, fires, dogs, &c., and it is 
 the duty of the chambermaid to see that proper ** checks " for 
 each of these charges are handed in to the office as soon as may 
 be after the service has been rendered. 
 
 I i 
 
 Visitors* Departure. — 
 
 A systematic and smoothly working means of dealing with the 
 departure of visitors is most important to ensure (i) that bills 
 are presented promptly on demand, and (2) that no visitor's 
 luggage is removed until his bill has been paid. In very large 
 hotels special precautions have to be taken to ensure against 
 loss through visitors departing without paying their bills, but in 
 the case of hotels of the size here described no very elaborate 
 scheme is necessary. The request for a bill is usually made 
 either to the hall ix)rter or to the head waiter. Each of these 
 should be provided with a " Hill Required Check Book," 
 printed upon distinctively coloured paper, and provided with a 
 carbon sheet, which enables a facsimile duplicate to be retained. 
 This form is so arranged that only the date and the visitor's 
 number have to bie inserted. It can thus be filled up without 
 any delay, and is at once des])atched to the office. The book- 
 keeper, having noted the visitor's name or number, at once 
 proceeds to complete the bill, in the meantime, however, making 
 the following "Departure Checks " :—(i) To the chamber- 
 maid, that luggage may he expected to be removed from rooms 
 
 «sjos. ; and (2) to the ** boots," that he will be required 
 
 to remove the luggage from rooms Nos. . Before actually 
 
 proceeding to the rooms, the l>oots should on his way pass by 
 the office, and obtain from the l>o<ikkeeper the Departure Check, 
 which is his authority for removing the luggage from the hotel. 
 A good form of check is the following : — 
 
 HOTEL ACCOUNTS. 
 
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HOTEL ACCOUNTS. 
 
 Many hotels make it a custom to place their distinctive label 
 on all luggage that goes out. This lal)el must, of course, never 
 be affixed until the Departure Check has been issued ; its use 
 materially simplifies the duties of the hall porter, who is respon- 
 sible for loss arising through visitors taking away their luggage 
 without first paying their bill. As the bill of a departing visitor 
 is paid, the bookkeeper (or cashier) at once advises the hall 
 porter, who then allows the l)oots to take that visitor's luggage 
 off the premises, receiving from the boots the Departure Check. 
 
 In quite small hotels, where the manager is personally 
 acquainted with all the visitors, most (or all) of these precau- 
 tions might be omitted ; but in medium-sized hotels— particularly 
 where the visitors are frequently changing— they will be found 
 of L'real value, while in no way delaying the work. 
 
 Left Luggage.— 
 
 Luggage left behind by visitors, either accidentally or by 
 arrangement, should be at once recorded in a " Left Luggage 
 Book." and placed in the charge of the manager. The same 
 remark applies to articles found on the premises, and to 
 property of value which has been specially left with the manager 
 for safe custody. A full record should be kept of each of these 
 items ; and no article must, of course, be parted with, save 
 in exchange for an acknowledgment signed by the owner. 
 
 HOTEL ACCOUNTS. 
 
 CHAPTER III. 
 
 OFFICE. 
 
 The Ijooks relating to, and leading up to, the Visitors' Ledger 
 are generally kept in the office, which not infrequently combines 
 the functions of a bar. In consequence, when — owing to the 
 smallness of the undertaking— it becomes necessary to combine 
 the duties of bookkeeper and barmaid, it is important that the 
 manager should make it his business very carefully to supervise 
 the bookkeeper's work in detail, as otherwise there is consider- 
 able scope for irregularity. In such small businesses, however, 
 this will not generally throw too onerous a duty upon the 
 manager. 
 
 Owing to the paramount necessity of so arranging the books 
 that the account of any visitor may— if required— be prepared 
 up to date, and rendered in a few minutes, the ordinary book- 
 keeping methods are obviously inapplicable. That is to say, 
 if all charges were first to be entered up in some sort of Day 
 Book (or other book of first entry), and afterwards posted into 
 the Ledger at leisure, whenever it became necessary to ascer- 
 tain the position of any individual account up to date it would 
 be found that the posting of the Ledger was, at all events, some 
 hours— if not days— behind. The particular account required 
 would therefore have to be specially posted up in a hurry, and 
 the bill rendered without any opportunity being afforded of 
 testing its clerical accuracy. Such a system would naturally 
 lend itself to either overcharges or omissions, which are almost 
 equally undesirable. 
 
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HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 Form 4. — 
 
 VISITORS' LEDGER. 
 
 DEBITS 
 
 9 " 13 
 
 Brought forward 
 Apartments, Board, &c 
 Boots and Lights 
 Coals 
 Breakfasts 
 Luncheons, Ac- 
 Dinners .. 
 Tea, Coffee, and Milk 
 Sherry . . 
 Champagne 
 Claret .. 
 Port 
 
 Moselle .. 
 Hock .. .. 
 Burgundy 
 Madeira . . 
 Chablis and Saateme 
 Brandy . . 
 Whisky .. 
 Gin and Hollands 
 Rum 
 
 Liqueurs.. 
 Ale, Stout, &c. . . 
 Mineral Waters 
 Lemon Squash.. 
 Cigars .. 
 Sundries 
 Billiards.. 
 I'aidOut.. 
 Postage . . 
 Wa<ihtng . . 
 .\uiusements .. 
 Mtals in Room.. 
 Coals 
 
 Total 
 
 CREDITS 
 
 Overcharges . . 
 Cash received . . 
 Personal Accounts . . 
 Balance carried forward 
 
 Total .. 
 
 Folio Personal Ac- 
 counts transterretl to 
 
 Shaw 
 
 £ s d 
 I U 9 
 
 IS 
 
 Hess 
 
 i s .1 
 
 096 
 
 o .2 o 
 
 030' 
 
 004 
 
 O I o 
 004 
 
 £3 JO 5 
 
 3 «" 5 
 
 £3 to 5 
 
 «7 
 
 Withy- 
 combe 
 
 18 
 
 Wilson 
 
 £ s d 
 
 4 17 o 
 060 
 
 £ s d 
 250 
 090 
 
 o II 8 
 
 o II 8 
 
 o II 8 
 
 83 
 
 White 
 
 £ s d 
 3 14 3 
 060 
 
 5301 2 14 o 
 
 530 
 
 530 
 
 3 14 O 
 
 3 14 O 
 
 4 O J 
 
 35 
 
 Cowie 
 
 40 
 
 4446 
 55 60 
 
 Hinchcliffe Jones 
 
 £ s d 
 433 
 
 060 
 
 3 I 6 
 033 
 
 405 
 
 405 
 
 4 13 o 
 
 4 13 o 
 
 4 13 O 
 
 £ s d 
 
 3 8 10 
 o 13 6 
 
 o 3 
 
 s d 
 
 o 6 
 10 u 
 
 47 
 
 Reynolds 
 
 £ » d 
 I 3 * 
 
 076 
 
 437 4 10 6 I 10 8 
 
 4*7 
 
 4 10 6 
 
 427 4 10 6 
 
 I to 8 
 
 I 10 8 
 
 48 
 
 McKenow 
 
 £ s d 
 
 « 5 2 
 
 060 
 
 a 3 
 
 o 8 
 
 3 « 
 
 I 18 3 
 
 I i9 3 
 
 I 18 3 
 
 S4 
 
 49 90 
 
 Hassett Schiseder 
 
 £ • A 
 I o 4 
 060 
 
 o 6 
 
 o 9 
 
 •64 I 17 9 
 
 164 I 17 9 
 
 64 I 17 9 
 
 J5 
 
 Bennett 
 
 Woodcock 
 
 £ s d 
 
 • i 3 
 060 
 
 006 
 o o J 
 
 I 10 o 
 
 £ » A 
 5 6 II 
 060 
 
 o 8 
 
 5 «3 7 
 
 5 «3 7 
 
 3 1.1 7 
 
 57 
 
 Hellen- 
 brand 
 
 63 
 
 £ 
 16 
 060 
 
 s d 
 5 "♦ 
 
 Cusker 
 
 Marsh CIvwes 
 
 o 3 
 
 16 13 3l 
 
 16 ij 3) 
 
 16 13 3| 
 
 £ » rf 
 7 10 I 
 O 6 u 
 
 £ » di £ 
 
 o 10 o 
 o a o 
 
 10 6 
 
 7 16 I o 13 o i >3 9 
 
 I o 
 
 I 6 
 o 9 
 
 7 16 I o u o 
 
 I 13 9 
 
 7 16 I O 12 O I 13 9 
 
 Sellars 
 
 £ • d 
 o IJ o 
 076 
 
 3 6 
 
 1 5 o 
 
 I 5 o 
 
 S o 
 
 65 
 
 Hirsch 
 
 6675 
 
 68 
 
 Smith Hawley 
 
 £ » a 
 
 4 11 3 
 
 o 15 o 
 
 -- 
 
 £ » d 
 
 12 o 8 
 
 £ 8 d 
 3 19 10 
 076 
 
 4 6 
 
 o 4 
 
 582 12 17 3 378 
 
 004 
 
 5 6 3 
 
 SBl 7 10 7 37H 
 
 582 12 17 a 37* 
 
 Lambert 
 
 £ s A 
 4 16 6 
 060 
 
 5 4 6 
 
 S 4 6 
 
 5 4 6 
 
 70 71 
 
 Canard 
 
 £ s d 
 I 17 8 
 o 18 o 
 
 o 4 
 
 73 
 
 Shannon 
 
 C s A 
 060 
 
 82 
 
 Humphreys 
 
 £ s d 
 
 5 5 7 
 o C o 
 
 5 6 
 
 o 4 
 
 3 18 o I 060 ."i 15 5 
 
 3 18 o 
 
 ? 18 o 
 
 060 
 
 060 
 
 5 «5 5 
 
 5 15 5 
 
 83* 
 
 Shaw 
 
 £ s «l 
 o 14 II 
 060 
 
 83 
 
 86 
 
 93 
 
 Mulvaney 1 Alfredson Willmot 
 
 1 i 
 
 £ s dl 
 
 4 5 
 o IS o 
 
 £ s d £ s d 
 
 .: 4 10 10 a 2 
 O 9 u o 15 u 
 
 I o II s o 6 
 
 506 
 
 506 
 
 o 6 
 
 2 14 4 10 17 
 
 3 14 4 
 
 10 17 3 
 
 2 14 4 10 17 2 
 
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 5 2 6 
 060 
 
 £ s d 
 
 060 
 
 o 6 
 
 006 
 
 5 It o 7 8 $.« 
 
 5 II o 7 8 jV 
 
 5 II o 7 >♦ 5* 
 
 3RD OCTOBEK. TBCftSOlAt. 
 
 DEBITS 
 
 Williams Hyman Chance 
 
 f % A 
 
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Form 4. — 
 
 
 
 
 
 
 
 
 
 
 
 
 HOTEL ACCOUNTS. 
 
 
 
 
 
 
 VISITORS* LEDGER. 
 
 
 
 
 
 
 
 DEBITS 
 
 9 II 13 
 
 15 
 
 17 
 
 18 
 
 23 
 
 25 
 
 40 
 
 44 46 
 55 60 
 
 47 
 
 48 
 
 54 
 
 49 50 
 
 55 
 
 56 
 
 57 
 
 62 
 
 63 
 
 — 
 
 64 
 
 66 
 
 6675 
 
 68 
 
 «9 
 
 ?o -« ; 7i 
 
 \ ' 
 
 
 Shaw 
 
 1 
 
 Hess 
 
 Withy- 
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 Wilson 
 
 White 
 
 Cowie 
 
 Hinchcliffe 
 
 Jones 
 
 Reynolds 
 
 McKenow 
 
 Hassett 
 
 ' Schiseder 
 
 Bennett 
 
 Woodcock 
 
 Hellen- 
 brand 
 
 £ s d 
 
 i6 5 0^ 
 060 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • * 
 
 003 
 
 Cusker 
 
 Marsh 
 
 Clowes 
 
 Sellars 
 
 Hirsch 
 
 Smith Hawley 
 
 Lambert 
 
 Caniurd 
 
 s.— 
 
 u 
 
 Brought forward . . 
 Apartments, Board, &c. 
 Boots and Lights 
 
 Coals 
 
 Breakfasts 
 Luncheons, &c. 
 
 Dinners 
 
 Tea, Coffee, and Milk. . 
 
 Sherry 
 
 Champagne 
 
 Claret 
 
 Port 
 
 Moselle 
 
 Hock 
 
 Burgundy 
 
 Madeira 
 
 Chablis and Sauteme . . 
 
 Brandy 
 
 Whisky 
 
 Gin and Hollands 
 
 Rum 
 
 Liqueurs 
 
 Ale, Stout, &c 
 
 Mineral Waters 
 Lemon Squash.. 
 
 Cigars 
 
 Sundries 
 
 Billiards 
 
 Paid Out 
 
 Postage 
 
 Washmg 
 
 Amusements . . 
 Meals in Room.. 
 Coals 
 
 £ 
 
 I 
 I 
 
 
 
 
 
 
 
 
 
 
 s d 
 
 U 9 
 10 
 
 3 
 
 4 
 
 1 
 
 4 
 
 1 
 
 £ 
 
 
 
 
 
 s d 
 9 6 
 
 2 
 
 2 
 
 £ 
 4 
 
 
 s d 
 
 17 
 
 6 
 
 £ 
 2 
 
 
 s d 
 5 
 9 
 
 £ 
 3 
 
 
 s d 
 
 H 5 
 6 
 
 • 
 
 £ s d 
 4 2 3 
 060 
 
 3"l 6 
 
 033 
 
 £ 
 3 
 
 
 
 
 • 
 
 s d 
 
 8 10 
 
 13 6 
 
 3 
 
 £ 
 3 
 I 
 
 s d 
 
 6 
 
 10 
 
 £ 8 d 
 I 3 2 
 076 
 
 • ■ 
 
 • • 
 « • 
 
 • ■ 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 t • 
 
 • • 
 
 • • 
 
 « • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 I 5 2 
 060 
 
 • ■ 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 023 
 
 • • 
 
 • • 
 
 0*0 8 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
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 • • 
 
 03 » 
 
 • • 
 
 • • 
 
 • • 
 
 £ a d 
 I 4 
 060 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • ■ 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 ■ • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 1 2 6 
 14 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • m 
 
 006 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 9 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 060 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • ■ 
 
 • • 
 
 • « 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 ■ • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 006 
 003 
 
 £ s d 
 5 6 II 
 060 
 
 008 
 
 £ s d 
 7 10 I 
 060 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 ■ • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 
 10 
 020 
 
 £ s d 
 
 • • 
 
 • • 
 
 ■ • 
 
 10 6 
 100 
 
 • • 
 
 • • 
 
 ■ • 
 
 • • 
 
 • • 
 
 • • 
 
 I 
 
 ■ ■ 
 
 • ■ 
 
 016 
 
 • • 
 
 009 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 15 
 076 
 
 026 
 
 £ s d 
 
 4 II 2 
 
 15 
 
 • • 
 
 • • 
 ■ ■ 
 
 • « 
 
 • • 
 
 • • 
 
 020 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 £ s d 
 
 12 8 
 12 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 046 
 
 • • 
 
 • • 
 
 £ 
 
 2 
 
 
 1 
 
 
 s d 
 
 19 10 
 7 6 
 
 • • 
 
 ■ • 
 
 • • 
 
 • • 
 
 • • 
 
 ■ • 
 
 4 
 
 £ 
 
 4 
 
 
 s d 
 
 18 6 
 
 6 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 1 17 )l 
 lit 
 
 • • 
 
 020 
 
 • • 
 
 004 
 
 ! 
 
 « 'ft 
 
 *• 
 
 mm. 
 
 • 
 
 Total .. 
 
 £3 10 5 
 
 II 8 
 
 530 
 
 2 14 
 
 405 
 
 4 13 
 
 427 
 
 4 
 
 10 6 
 
 I 10 8 
 
 I 18 2 
 
 I 6 4 
 
 I 17 9 
 
 I 10 
 
 5 13 7 
 
 16 13 3i 
 
 7 16 I 
 
 12 
 
 I 13 9 
 
 I 5 
 
 5 8 2 
 
 12 17 2 378 
 
 5 4 6 
 
 2 IS 
 
 o • • 
 
 » I 
 
 CREDITS 
 
 Overcharges . . 
 Cash received . . 
 Personal Accounts 
 Balance carried forward 
 
 • ■ 
 
 3 10 5 
 
 • • 
 
 • • 
 
 II 8 
 
 • • 
 
 • • 
 
 530 
 
 • • 
 2 14 
 
 • • 
 
 • • 
 
 • • 
 
 405 
 
 • * 
 
 • • 
 
 • • 
 
 4 13 
 
 • * 
 
 • • 
 
 427 
 
 • • 
 
 • • 
 
 • • 
 
 4 10 6 
 
 • • 
 
 • • 
 
 • • 
 
 I 10 8 
 
 • • 
 
 I iS 2 
 
 • • 
 
 • • 
 
 • • 
 
 I 6 4 
 
 1 
 
 • * 
 
 • ■ 
 
 1 17 9 
 
 • • 
 
 • • 
 
 • • 
 
 I 10 
 
 • • 
 
 • ■ 
 
 5 13 7 
 
 • • 
 
 • • 
 
 16 13 3J 
 
 • • 
 
 • • 
 
 • • 
 
 7 16 I 
 
 • • 
 
 • • 
 
 • • 
 
 12 
 
 • • 
 
 • • 
 
 I 13 9 
 
 • • 
 
 • 
 
 • • 
 
 • • 
 
 • • 
 
 I 5 
 
 • • 
 
 • • 
 
 5"8 2 
 
 004 
 5 6 3 
 
 • • 
 
 7 10 7 
 
 • • 
 
 • • 
 
 • • 
 
 378 
 
 • • 
 
 5 4 6 
 
 ! 
 
 • • • • 
 2 18 a 4 <» 
 
 • - 
 
 Total . . 
 
 £i 10 5 
 
 II 8 
 
 530 
 
 2 14 
 
 405 
 
 4 13 
 
 427 
 
 4 10 6 
 
 X 10 8 
 
 I 18 2 
 
 164 I 17 9 
 
 I 10 
 
 1 
 
 5 13 7 
 
 «6 13 3i 
 
 7 16 I 
 
 12 
 
 I 13 9 
 
 I 5 
 
 5821 12 17 2 378 
 
 5 4 6 
 
 ? iS «» • 
 
 - t 
 
 Folio Personal Ac- 
 coimts transferred to 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 
 3 
 
 
 
 
 
 
 
 t 
 
 \ 
 
 
 — ■ ■ — ■ ^ ' . " : » 
 
 1 
 
HOTEL ACCOUNTS. 
 
 VISITORS' LEDGER. 
 
 3RD October, Thursday. 
 
 55 
 
 Bennett 
 
 56 
 
 57 
 
 62 
 
 Woodcock 
 
 i s d 
 
 I 3 3 
 060 
 
 £ s d 
 
 5 6 II 
 060 
 
 Hellen- 
 brand 
 
 16 5 oi 
 060 
 
 006 
 003 
 
 I ID O 
 
 63 
 
 Cusker 
 
 £ s d 
 7 10 I 
 060 
 
 008 
 
 5 13 7 
 
 I 10 o 
 
 I ID O 
 
 Marsh 
 
 £ s d 
 
 o 10 o 
 
 O 2 O 
 
 Clowes 
 
 £ s d 
 
 Sellars 
 
 £ s d 
 o 15 o 
 076 
 
 003 
 
 o 10 6 
 
 100 
 
 66 
 
 Hirsch 
 
 6675 
 
 68 
 
 Smith 
 
 Hawley 
 
 £ s d I 
 4 II 2 
 o 15 o 
 
 £ s d 
 
 12 o 8 
 
 o 12 o 
 
 £ s d 
 
 2 19 10 
 076 
 
 69 
 
 Lambert 
 
 • ■ 
 
 16 13 si 
 
 5 13 7 
 
 5 13 7 
 
 16 13 3i 
 
 7 16 I 
 
 
 010 
 
 • • 
 
 016 
 
 • • 
 
 009 
 
 020 
 
 026 
 
 O 12 O 
 
 16 13 3i 
 
 7 16 1 
 
 o 12 O 
 
 1 13 9 
 
 I 5 o 
 
 046 
 
 
 004 
 
 £ s d 
 
 4 18 6 
 060 
 
 5821 12 17 2 
 
 3 7 8 
 
 I 13 9 
 
 7 16 I 
 
 o 12 o 
 
 I 13 9 
 
 I 5 o 
 
 I 5 o 
 
 5 8 2 
 
 004 
 5 6 3 
 
 7 lo 7 
 
 3 7 8 
 
 70 71 
 
 Canard 
 
 £ s d 
 I 17 8 
 o 18 o 
 
 546 
 
 5 4 6 
 
 582 12 17 21 378 
 
 5 4 6 
 
 73 
 
 Shannon 
 
 £ s d 
 060 
 
 2 o 
 
 o 4 
 
 2 18 o 
 
 8a 
 
 Humphreys 
 
 £ s d 
 5 3 7 
 060 
 
 83* 
 
 Shaw 
 
 £ » d 
 o 14 II 
 060 
 
 83 
 
 Mulvaney 
 
 £ s d 
 456 
 o 15 o 
 
 056 
 
 004 
 
 060 
 
 
 5 15 5 
 
 2 18 O 
 
 2 18 O 
 
 060 
 
 I O II 
 
 060 
 
 5 15 5 
 
 5 15 5 
 
 I O II 
 
 I O II 
 
 86 
 
 Alfredson 
 
 £ s d 
 2 4 10 
 090 
 
 89 
 
 Willmot 
 
 £ s d 
 
 10 2 2 
 
 o IS o 
 
 506 
 
 006 
 
 • m 
 
 ■ • 
 
 ■ • 
 
 93 
 
 Williams 
 
 £ s d 
 526 
 060 
 
 Hyman 
 
 £ s d 
 
 7 I Iln 
 060 
 
 
 020 
 
 
 
 006 
 
 2 14 4 
 
 10 17 2 
 
 506 
 
 506 
 
 2 14 4 
 
 2 14 4 
 
 10 17 2 
 
 10 17 2 
 
 Chance 
 
 006 
 
 5 II o I 785^ 
 
 5 II o : 785* 
 
 5 II o 
 
 7 8 5i 
 
 £ s d 
 
 2 6 
 
 I 3 
 
 2 4 
 
 2 o 
 
 DEBITS 
 
 Brought forward . . 
 Apartments, Board, &c 
 Boots and Lights 
 Coals . . 
 Breakfasts 
 ^Luncheons, &c. 
 Dinners.. 
 Tea, Coffee, and Milk 
 Sherry .. 
 Champagne . . 
 Claret . . 
 Port 
 
 Moselle . . 
 Hock 
 Burgundy 
 Madeira 
 Chablis and Sauterne 
 Brandy . . 
 Whisky . . 
 Gin and Hollands 
 Rum 
 Liqueurs 
 Ale, Stout, &c. 
 Mineral Waters 
 Lemon Squash 
 Cigars .. 
 Sundries . . 
 Billiards 
 Paid out 
 Postage . . 
 
 Washing 
 Amusements .. 
 Nf eals in Room 
 Coals 
 
 o 8 I 
 
 o 8 I 
 
 Total 
 
 Total 
 
 £ s d 
 
 120 7 o 
 
 15 5 o 
 
 020 
 
 o 4 
 o 10 
 o o 
 
 o 
 
 1 5 
 o 9 
 
 6 
 6 
 
 3 
 6 
 6 
 o 
 
 023 
 
 004 
 
 o 8 I 
 
 023 
 
 044 
 027 
 
 020 
 
 o 
 o 
 o 
 
 o 
 
 6 
 9 
 
 5 
 
 4 
 
 006 
 010 
 
 £139 19 7 
 
 o 8 I 
 
 CREDITS 
 
 Overcharig[es . . . . 
 Cash received.. 
 Personal Accounts . 
 Balance carried forward 
 
 Total . 
 
 Folio Personal Ac- 
 counts transferred to 
 
 
 5 14 
 
 1 13 
 132 II 
 
 4 
 
 4 
 9 
 
 2 
 
 £139 19 
 
 7 
 
12 
 
 HOTEL ACCOUNTS. 
 
 Visitors* Ledger 
 
 The " tabular " form of Ledger is so very generally employed 
 in connection with hotels that it is probably unnecessary lo 
 explain it in detail. Form 4 may be taken as the normal 
 ruling, although, of course, the particulars of the charges vary 
 very greatly according to circumstances, and save in the case of 
 quite large concerns it is a question whether such a large 
 number of separate headings is altogether necessary. At the 
 same time, it may be pointed out that the less detail there is 
 comprised in the Visitors* Ledger, the more important becomes 
 the " Rough Day Book,'* about to be explained; and as, m 
 the interests of accurate bookkeeping, it seems desirable to 
 minimise the importance of the Rough Day Book as far as 
 possible, the balance of advantage is perhaps in favour of the 
 somewhat detailed analysis in the Visitors' Ledger. 
 
 It will be seen that in Form 4 columns are provided for the 
 record of 30 visitors' accounts upon a single opening, and this 
 is about the maximum number that can be included upon a 
 folio of convenient size. Upon days when not more than (say) 
 30 separate parties of visitors are staying in the hotel, a folio 
 of the A'isitors' Ledger will comprise the whole of the transac- 
 tions for a day ; and this, it need hardly be pointed out, to a 
 great extent simplifies the record. If necessary, however, two 
 or more pages can easily be allocated to one day's record ; but 
 the cross-total for the day then becomes somewhat awkward, as 
 it becomes necessary to ''carry forward" the figures in the 
 right-hand column from folio to folio in order to arrive at a 
 daily total. In the case of large hotels, therefore (where it is 
 the rule rather than the exception for two or more folios to be 
 necessary for a day's record), it is desirable that there should 
 be three columns upon the extreme right — the first for the cross- 
 total of the folio, the second for the total brought forward from 
 the previous folio, and the third for the totals to be carried 
 forward to the subsequent folio. 
 
 HOTEL ACCOUNTS. 
 
 13 
 
 Whichever method be adopted, it is thought desirable that 
 these totals showing in full detail the various charges debited 
 to visitors, should in all cases be posted daily into a *' Summary 
 of Takings Book," the ruling for which is shown on Form 5. 
 From a bookkeeping point of view there would, of course, be 
 no difficulty in carrying forward the cross-totals in the Visitors' 
 Ledger from page to page till the end of a week, or the end of 
 a month, and then posting them in lump sums to the credit of 
 c-orresponding accounts in the Nominal Ledger; in practice, 
 however, there are two objections to this plan. In the first place, 
 cross-totals which have to be carried forward for an extended 
 period very soon reach unwieldy figures, and are extremely 
 difficult to compute accurately : consequently it is a great con- 
 venience to have the daily record of business done in a separate 
 book. Secondly, if this last-named book be of portable 
 dimensions, it can be taken out of the office, either for the 
 perusal of the manager or of the board of directors, without 
 interfering with the continuity of the bookkeeping. In view of 
 the fact that most hotels change hands at a price based upon 
 the amount of business transacted, it is clear that a separate 
 
 book, such as that shown in Form 5, is particularly desirable, 
 apart from the practical conveniences which it affords. 
 
 It has already been explained (vide p. 3) that the charges in 
 respect of Apartments and Special Services are derived from 
 the Terms Book, verified by the Apartments Book, and from 
 the chambermaid's checks. Meals separately chargeable, and 
 liquors of all kinds, are charged up from waiters' checks (vide 
 p. 2^). It is usually thought preferable to make it a rule that 
 all iiqu(}rs served outside the coffee room must be paid for in 
 cash ; and, if so, the record in the Visitors' Ledger is to a 
 corresponding extent simplified ; but if visitors be allowed to 
 " book " liquors supplied to them in smoking rooms, billiard 
 rooms, &c., then the waiters in those rooms must also be sup- 
 plied with checks, that the Office may be kept advised of the 
 
14 
 
 HOTEL ACCOUNTS. 
 
 Form 5. — 
 
 !f I 
 
 SUMMARY OF TAKINGS BOOK,* 
 
 Date 
 
 Board 
 
 Chance 
 Meals 
 
 Wines 
 
 Spirits 
 
 Beers 
 
 Minerals 
 
 1912 
 Jan. I 
 
 2 
 3 
 4 
 5 
 6 
 
 I s d 
 18 10 3 
 18 15 6 
 18 15 6 
 18 16 
 18 16 
 
 17 6 2 
 
 18 I 2 
 
 £ s d 
 II 6 
 
 10 6 
 
 1 18 6 
 146 
 13 
 006 
 070 
 
 £ s d 
 
 I 13 10 
 
 1 II 9 
 
 2 14 
 
 I 19 8 
 I 19 2 
 I 2 9 
 I 13 7 
 
 £ s d 
 12 
 068 
 I 
 040 
 5 10 
 
 16 c 
 030 
 
 £ s d 
 030 
 040 
 032 
 3 10 
 046 
 030 
 028 
 
 £ s d 1 
 
 033 
 036 
 I 6 
 I 9 
 3 10 
 010 
 032 
 
 
 £129 7 
 
 £5 5 6 
 
 £12 14 9 
 
 £286 
 
 £1 4 2 
 
 £0 18 
 
 8 
 
 9 
 10 
 II 
 12 
 13 
 14 
 
 17 J3 8 
 
 18 8 
 17 13 8 
 17 18 2 
 17 9 2 
 17 2 
 »7 7 9 
 
 12 I 
 
 1 6 
 
 I 3 5 
 096 
 I 8 6 
 19 
 056 
 
 I 3 
 295 
 
 15 
 
 1 2 6 
 
 I 3 6 
 I 14 10 
 I 2 I 
 
 4 'o 
 064 
 074 
 15 8 
 016 
 020 
 16 6 
 
 036 
 026 
 032 
 3 10 
 030 
 024 
 
 3 *« 
 
 042 
 3 10 
 019 
 046 
 065 
 ,032 
 030 
 
 
 £123 3 3 
 
 £640 
 
 £9 10 4 ' £2 14 2 
 
 £1 2 1 £1 6 10 
 
 17 
 18 
 
 19 
 20 
 
 31 
 
 16 I II 
 15 9 II 
 15 9 II 
 15 3 I 
 15 7 5 
 15 7 5 
 14 3 5 
 
 036 
 I 4 6 
 II 
 It 6 
 020 
 15 
 046 
 
 076 
 2 12 9 
 15 
 
 12 
 
 1 3 3 
 13 3 
 15 
 
 006 
 056 
 006 
 10 
 096 
 086 
 096 
 
 028 036 
 032 023 
 020 032 
 040 026 
 032 2 10 
 I 10 2 10 
 046 2 i 
 
 
 £107 3 I 
 
 £3 12 
 
 £6 18 9 ' £2 4 ' £1 I 4 £0 19 1 
 
 22 
 23 
 24 
 
 % 
 
 27 
 28 
 
 j 
 
 1 
 
 14 15 5 10 4 
 
 15 6 5 16 6 
 14 16 5 072 
 
 12 13 II I 19 10 
 i^ 10 II 
 
 13 I 020 
 II 19 I 006 
 
 17 6 
 6 19 II 
 
 063 
 
 12 
 
 1 I 9 
 I 6 10 
 r8 9 
 
 050 020 024 
 
 on 6 008 036 
 
 056028 
 
 010 024 01 10 
 
 050 030 
 
 Olio 01 10 006 
 
 010 016 020 
 
 
 £96 23 £3 16 4 
 
 £12 30 £a £0 14 £0 10 2 
 
 
 
 * The columns should be headed in accordance with the division of Nominal 
 Accounts in the Visitors' Ledger, but probably in a somewhat summarised form. 
 
 HOTEL ACCOUNTS. 
 
 15 
 
 from ist January 1912 to 28th January 1912. 
 
 Cigars 
 
 Attend- 
 ance 
 
 1 
 Washing Billiards 
 
 Paid 
 Out 
 
 Coals anc 
 Sundries 
 
 Personal i t^.^i 
 Accounts ^°^*' 
 
 i 
 
 £ s d £ s d 
 083 060 
 040 010 
 036 090 
 060 010 
 10 4 070 
 4 II II 
 055 010 
 
 1 
 
 £ s d £ s d 
 
 1 15 3 2 9 
 
 026 
 056 
 
 2 "8 5 '.'. 
 030 020 
 
 j 
 
 , £ s d 
 1 6 
 
 I 2 
 
 I 9 
 
 009 
 
 £ s d 
 2 II 
 006 
 036 
 
 . . 
 056 
 
 3 5 
 
 • • 
 
 £ s d 
 
 658 
 I 6 
 
 £ s d 
 
 24 9 6 
 
 21 19 II 
 
 24 16 4 
 
 22 16 9 
 
 25 15 4 
 
 26 19 5 
 21 18 3 
 
 £225 £1 16 
 
 , £4 6 8 £0 12 9 1 £0 4 2 j £0 15 10 
 
 £7 6 2 
 
 £168 15 6 
 
 056 
 030 
 II 
 
 086 
 
 • • 
 
 036 
 
 1 
 
 030 
 050 
 050 
 020 
 060 
 090 
 070 
 
 • • 
 
 • • 
 
 2 9 II 
 029 
 
 • • 
 
 • • 
 
 I 6 
 040 
 
 ■ • 
 
 006 
 023 
 042 
 
 c 3 6 
 10 10 
 2 II 4 
 
 5 10 
 
 • • 
 
 106 
 030 
 044 
 008 
 10 
 
 • • 
 
 086 
 
 20 16 I 
 25 I 
 
 22 I I 
 
 23 18 7 
 
 21 14 5 
 
 21 13 3 
 
 22 I 2 
 
 £1 13 6 
 
 £1 17 
 
 £2 12 8 
 
 £0 5 6 
 
 £3 12 7 
 
 £1 15 2 
 
 £086 
 
 £157 5 7 
 
 050 
 025 
 
 2 6 
 
 • • 
 
 I 
 060 
 010 
 I 
 
 024 
 
 ■ • 
 
 052 
 
 • • 
 
 050 039 
 007 
 012 
 
 010 004 
 006 
 
 • • ■ ■ 
 
 • • ■ • 
 
 004 
 003 
 004 
 I 3 
 2 
 
 ■ • 
 • • 
 
 • • 
 
 17 13 8 
 20 I 3 
 
 17 3 I 
 17 9 I 
 17 14 10 
 17 15 
 16 2 5 
 
 £0911 £090 
 
 £076 
 
 £0 6 i £0 6 4 
 
 £024 
 
 • - 
 
 £123 19 4 
 
 030 
 020 
 
 026 
 040 
 
 020 
 
 020 
 030 
 
 ■ • 
 
 020 
 
 • • 
 
 1 
 
 2 
 
 I I 
 
 026 
 
 003 
 
 008 
 
 • • 
 
 • ■ 
 
 006 
 025 
 
 • ■ 
 
 • • 
 
 17 I 
 24 4 3 
 15 18 
 15 15 5 
 15 7 9 
 15 4 3 
 13 5 10 
 
 £0 13 6 
 
 £070 
 
 £0 3 I 
 
 £035 
 
 £0 2 II ! 
 
 • • 
 
 £116 15 7 
 
 
 
 
 
 
 
 
 
 
 i 
 
i6 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 17 
 
 proper debits to make. In the same way charges for the use 
 of Billiard Tables are usually payable in cash; but, if desired, 
 they can easily be booked up by providing the billiard-marker 
 with a Check Book. Upon the whole, perhaps this latter 
 practice, if invariably adhered to, is likely to result in an 
 iiicreased revenue. 
 
 The ilems " Paid Out," '' Postage," and " Washing," 
 represent moneys flisbursed on behalf of visitors by the hotel, 
 the actual entries being in all cases obtained from the Petty 
 Cash Book (77Vf p. 36) ; while the last item on the debit side, 
 *' Meals in Room.' represents special charges for meals served 
 out of the coffee room, particulars of which would be supplied 
 by the head waiter, without whose authority such meals could 
 not be served. In some hcjtels meals served out of the public 
 rooms are charged for specially as meals, without any corre- 
 sponding reduction being made from " Jx^arding terms"; but 
 in other cases the '' l)oarding terms " cover the charge for the 
 meal, and the debit under this heading represents a special 
 charge for extra attendance only. 
 
 With regard to the credits, the first item "Overcharge" 
 needs no explanation. Under normal circumstances no neces- 
 sity, of course, ought to arise for the allowance of overcharges ; 
 but in order to save alterations in the lxx)ks provision must, of 
 course, be made for exceptional cases. The amount involved 
 ought, however, to be quite trifling, hence the necessity does 
 not arise to dissect overcharges so as to debit the corresponding 
 nominal accounts. 
 
 The Cash Received is i>osted from the Cash Received Book 
 {vide p. 26), while the line "Personal Accounts" enables 
 accounts which are not likely to l>e jiaid in the course of the 
 next few days to l)e transferred to the " Personal Ledger " 
 {vide p. 25). 
 
 It is, perhaps, unnecessary to add that, however large the 
 hotel may be, and however many folios of the Visitors' Ledger 
 may be necessary to record the charges for a single day, each 
 separate folio can (and must) be regularly balanced off 
 separately. The cross-addition of the totals of the various 
 columns must in all cases agree exactly with the total of the 
 Total column ; and at the end of each week at least the total 
 balance carried forward (as shown in the Total column) must 
 be agreed with the balance of the " Visitors" Ledger Account " 
 in the Nominal Ledger. This last-named account is a record, in 
 total, of the whole of the Visitors' Ledger, and is what is known 
 to accountants as an "Adjustment Account." 
 
 Although visitors' accounts are not, as a rule, rendered more 
 frecjuently than once a week, they should in all cases be kept 
 written up, and agreed with the Visitors' Ledger, at least once 
 every day. In a large undertaking it is convenient that they 
 should be written up twice daily— namely, after breakfast and 
 before dinner, those being the times when bills are most likely 
 to be called for in a hurry. The details in the bill should 
 correspond exactly with the various items of debit in the 
 Visitors' Ledger. A very common form of bill is shown in 
 Form 6. This form, it will be seen, provides seven money 
 columns, one of which is devoted to the debits of each day 
 during a week ; the form, therefore, covers the total charges 
 against the visitor for seven days. 
 
 With regard to " chance " customers— that is to say, visitors 
 who are at the hotel, say, a couple of days, or less— a smaller 
 number of columns may be found convenient, and a supply of 
 bills will be kept to meet such cases. Form 7 represents a 
 specimen of such a bill. 
 
 In connection with these "chance" accounts— and also in 
 connection with the cash takings in the smoking-room, billiard- 
 room, bar, &c.— it is perhaps desirable to add that all such 
 
i8 
 
 HOTEL ACCOUNTS. 
 
 1' •* 
 
 ii 
 
 11! 
 
 Form 6. — 
 
 PRO FORMA VISITOR'S BILL. 
 
 iVo, 
 
 Name , 
 
 THE EMPIRE HOTEL, 
 
 Kensington, W. 
 
 Proprietors - - - The Empire Hotels, Lim. 
 
 Telephone No. ico.ooo Central. 
 
 Telegrams : " Perfection, London." 
 
 NO RECEIPT IS VALID UNLESS ON PRINTED FORM. 
 
 Brought forward . . 
 
 Board 
 
 Apartments and Attendance 
 
 Breakfast, Luncheons, Din- 
 ners, Teas and Coffee . . 
 
 Burgundy 
 
 Champagne 
 
 Claret 
 
 Hock 
 
 Moselle 
 
 Port 
 
 Sherry 
 
 Sauteme 
 
 Spirits 
 
 Liqueurs 
 
 Ale and Stout 
 
 Mineral Waters 
 
 Cigars 
 
 Fires 
 
 Boots and Lights . . 
 
 Washing 
 
 Stationery, Postage and 
 Stamps 
 
 Billiards 
 
 Paid out 
 
 Meals served in room 
 
 i sd 
 
 i s d 
 
 £ s <l 
 
 £ s d 
 
 £ s d 
 
 Carried forward . . £ 
 
 £ s d 
 
 £ s d 
 
 
 Bills are rendered weekly, when prompt payment is respectfully requested. 
 
 Form 7.- 
 
 HOTEL ACCOUNTS. 
 
 "CHANCE" BILL. 
 
 19 
 
 THE EMPIRE HOTEL, 
 Kensington, W. 
 
 Old-Established Family and Commercial Hotel. 
 
 Telegrams : 
 *' Pkrfection, London." 
 
 Accounts Rendered Weekly. 
 
 M, 
 
 Thk Empirk Hotels, Lim., Proprtetors. 
 
 Cheques not received in payment. 
 Room No 
 
 190. .. 
 
 Brought forward 
 
 Apartments 
 Attendance 
 Breakfasts 
 Luncheons 
 Dinners .. 
 Teas 
 
 Suppers . . 
 Ale and Stout . 
 Wines 
 Liijueurs 
 Spirits . . 
 Minerals 
 Cigars . . 
 Fires 
 Lights 
 Baths . . 
 Washing 
 Paid Out 
 Stamps . . 
 Posting . . 
 Simdries . . 
 Servants' Board 
 
 £ s d 
 
 £ s d 
 
 s d £ s d 
 
 Carried forward 
 
 \ 
 
 4 
 
 t 
 
 1 
 
 f 
 
 0i 
 
 
 
20 
 
 HOTEL ACCOUNTS. 
 
 items are included in the Visitors' Ledger under a single 
 column, which is ordinarily headed " Chance." This column 
 thus records in the aggregate each day's charges and takings 
 from '' casual " customers, and under no circumstances, of 
 course, ought there to be a balance to be brought forward at the 
 end of ihe day. Visitors actually sleeping in the hotel, even 
 for a single night, would not be included under the heading of 
 *' Chance." 
 
 Hough Day Book. — 
 
 A reference to the Visitors' Ledger (vidf p. lo) will, of 
 course, show that if. in the course of a single day, one visitor 
 has to lie debited with two or more charges in respect of the 
 same class of item, it becomes necessary either to interline some 
 of the charges, or to provide an intermediate record to collect 
 those charges before making any entry in the Visitors' Ledger. 
 As has already been explained, it is desirable that, so far as 
 practicable, every charge should be debited direct and forth- 
 with in the Visitors' Ledger : but in order to avoid interlinea- 
 tion (which would greatly increase the difficulty of making 
 correct cross-additions) it becomes necessary to employ some- 
 thing in the nature of a Rough Day Book {vide Form 8). This 
 Rough Day H(M:)k should l)e regarded as a subsidiary — and 
 informal — Ledger, employed merely for the sake of collecting 
 such charges against any one customer as it may be desirable to 
 aggregate before passing them into the Ledger. For example, 
 if a visitor orders only one bottle of a particular kind of wine 
 in the course of a day, the entry may be made direct into the 
 Ledger from the " Cellar Check " ; if, however, two or more 
 bottles have been ordered at different times, it is expedient to 
 collect the details in the Rough Day Book before making the 
 entry in the Ledger. Indeed, there is some advantage in 
 invariably passing all lx)ttles of wines and spirits through the 
 Rough Day Book, so that, in case of need, a record may be 
 
 I 
 
 Form 8.— 
 
 
 ■o. IT. 
 
 
 517 i 62 
 
 4/- 
 
 529 i 107 
 
 12/. 
 
 
 16/. 
 
 HOTEL ACCOUNTS. 
 
 ROUGH DAY BOOK. 
 
 21 
 
 'i 
 
 •i 
 
 •1 
 
 5! 
 
!|iit! 
 
 P! 
 
 , J 
 
 22 
 
 HOTEL ACCOUNTS. 
 
 also kept of the number of the check which constitutes the 
 authority for the debit. 
 
 The pro forma entries upon Form 8 will, it is thought, clearly 
 show the working of this book. It may be added that when the 
 entry is transferred to the Visitors' Ledger the corresponding 
 square in the Rough Day Book is cancelled by a blue pencil 
 " cross " extending over the whole of its area. It can thus at 
 any time be seen at a glance what entries have Ijeen provisionally 
 made in the Rough Day Book and not as yet posted into the 
 Ledger. This is, of course, important when the necessity arises 
 to get out a visitor's bill at an odd time : and at the end of each 
 day the whole of the entries in the Rough Day Book for the day 
 must be entered up into the Visitors' Ledger, and duly 
 cancelled. 
 
 Waiter's Check Book.— 
 
 Form 9 shows the ruling of a waiter's Check Book, which is 
 a simple foolscap IxxDk, each page of which is divided into 12 
 slips (or checks), upon which charges may be recorded. By 
 means of a carlx)n sheet a duplicate of each entry made in the 
 Check Book can be permanently retained for reference in case 
 of need — i.e., should the original be lost or become illegible. 
 
 To facilitate rapid and accurate lxx)kkeeping it is desirable 
 that Check Books employed for different kinds of charges 
 should be clearly distinguishable. In some cases the plan is 
 adopted of printing them upon differently tinted [)apers. but as 
 records made in pencil upon a tinted paper are somewhat 
 difficult to decipher in an indifferent light, the balance of 
 advantage will be found to lie with a coloured line printed 
 across the face of the check rather than with a special tint of 
 paper. This also lends itself to the carl)on duplicates in the 
 Check Book being upon a tinted paper, which is an advantage 
 as materially reducing the risk of the carlxm sheet being placed 
 Itetween the wrong pair of pages, in which case, of course, the 
 original and the duplicate would not bear corresponding 
 numbers. 
 
 Form 9.- 
 
 HOTEL ACCOUNTS. 
 WAITERS' CHECK BOOK. 
 
 
 I 
 
 !■ 
 
 6V7 
 
 'J 
 
 699 
 
 693 
 
 4 
 
 1 
 
 1 
 
 \ 
 I 
 
 700 
 
 694 
 
 >l 
 
 I 
 
 4 
 
 'A 
 g 
 
 C 2 
 
24 
 
 HOTEL ACCOUNTS. 
 
 rt 
 
 
 ' 
 
 
 ttt 
 
 III 
 
 Separate sets of Check Books, distinguished by different 
 coloured bands, or a different number of ruled bands, would 
 be required (a) by waiters, for orders for liquors ; {b) by 
 waiters, orders for special meals, &c. ; (c) by chambermaids, for 
 "extras"; (d) by hall porter and smoking-room waiters, for 
 miscellaneous supplies (e.g.y smokes, drinks, &c.); (<?) by bar- 
 keeper, for drinks frcmi cellar. These checks, as has already 
 been explained, will all in due course find their way into the 
 office and be charged up against customers, the various items 
 being, if necessary, first collected through the medium of the 
 Rough Day Book. 
 
 Cash Received Book. — 
 
 All bills paid by customers should be acknowledged on a 
 special form of receipt, preferably of the adhesive counterfoil 
 variety. From the counterfoil of such Receipt Book the Cash 
 Received Book {vide Form to) is written up hourly, the post- 
 ings being made forthwith to the Visitors' Ledger, or the Per- 
 sonal Ledger, as the case may be. As smoking-room waiters, 
 and other members of the staff who are authorised to receive 
 money, go off duty, they should be required to account to the 
 office for their takings, which should, of course, be agreed with 
 the selling-price of the goods supplied to them respectively. 
 It is convenient that the bookkeeper should give each waiter a 
 formal receipt out of the counterfoil Receipt Book for the 
 amount so received from him, which will be entered up accord- 
 ingly in the Cash Received Book and posted in the " Chance '* 
 column of the Visitors' Ledger. If necessary, the Rough Day 
 Book may be utilised to summarise the various amounts received 
 from different waiters in the course of the day. If there is a 
 fair drink trade the waiters should account to the bar-keeper 
 for drinks and smokes, as explained in Chapter V. 
 
 The hotel receipts, as shown by the Cash Received Book, 
 should be banked at least once a day, at a definite specified 
 
 HOTEL ACCOUNTS. 
 
 25 
 
 hour ; and if the daily takings are considerable it is desirable 
 that they should be banked twice a day, say, as soon as possible 
 after breakfast and just before the bank closes in the afternoon. 
 The amounts paid into the bank from time to time may be 
 conveniently entered upon the right-hand side of the Cash 
 Received Book, and on the total of the "Visitors' Ledger" 
 column l:)eing extended into the Personal Ledger column the 
 balance should agree with the cash then in the office till. For 
 convenience of giving change, however, it is usual to provide 
 a floating balarce of, say, jQio to jQz^ in the office till, and in 
 that case the money there should always be a corresponding 
 amount in excess of the balance shown in the Cash Received 
 Book. 
 
 I 
 
 Personal Ledger. — 
 
 As has already been explained (vide p. 16). in order to avoid 
 the extreme inconvenience of retaining unpaid accounts in the 
 Visitors' Ledger over an extended period of time, a Personal 
 Ledger is usually provided, to which may be transferred, when- 
 ever desired, accounts which it is no longer convenient, or 
 expedient, to keep recorded in the Visitors' Ledger. Such 
 accounts will include the accounts of visitors who for any 
 reason have left the hotel without paying their bills, and the 
 accounts of specially privileged persons {e.g.f directors, &c.) 
 who are frequent occasional visitors, and in whose favour the 
 rule of payment before departure is relaxed. It need hardly 
 be added, however, that the manager should make a point of 
 looking through the Personal Ledger at least once a week, and 
 noting the state of the outstanding balances, as they are 
 otherwise very apt to be lost sight of. 
 
 Nothing should be debited to the Personal Ledger, save 
 by way of transfer from the Visitors' Ledger ; that is to say, 
 under no circumstances should any additional charges be made 
 
 
26 
 
 HOTEL ACCOUNTS. 
 
 ■ 
 
 > 
 
 O 
 
 m 
 
 SB 
 < 
 
 
 onoj 
 
 2x 
 of 
 Z 
 
 o 2 
 
 
 HOTEL ACCOUNTS. 
 
 27 
 
 direct to the Personal Ledger. When an account in the Per- 
 sonal Ledger is paid the posting should be made direct from 
 the Cash Received Book, but care must be taken to see that 
 such items are properly entered in the middle left-hand column 
 of the Cash Received Book, and the daily totals of the 
 '■'Visitors' Ledger" and "Allowances" columns must, of 
 course, be agreed each day with the corresponding totals in the 
 Visitors' Ledger. 
 
 Although the number of separate accounts in the Personal 
 Ledger ought at all times to be quite small, it is convenient 
 that this Ledger should contain an ''Adjustment Account," as 
 by that means the material may be readily provided for any 
 adjusting entries that may be necessary. Thus when it becomes 
 necessary to give credit for an allowance off an account in the 
 Personal Ledger, or to write off such an account altogether as 
 bad, all that the Ijookkeeper has to do is to make a transfer in 
 the Personal Ledger crediting the account of the individual and 
 delnting the Adjustment Account. The manager can then (by 
 inspecting the Adjustment Account) see at a glance what 
 amounts have had to be written off from time to time; while 
 the chief Ijookkeeper, or secretary, in charge of the Nominal 
 Ledger will find in such an Adjustment Account all the material 
 necessary to enable him to balance the visitors' accounts with 
 his own Adjustment Account in the Nominal Ledger, and to 
 pass through the necessary transfers in respect of Allowances, 
 Bad Debts, &c. 
 
 I 
 
 I 
 
 
 
28 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 29 
 
 Will 
 
 
 I 
 
 CHAPTER IV. 
 
 NOMINAL LEDGER. 
 
 In quite small hotels it will not be necessary nr desirable to 
 separate the Nominal Ledger from the General Ledger. In the 
 majority of cases, however, this separation will he considered 
 desirable; as, apart from the fact that by this means the 
 manager (or proprietor) may be saved unnecessary bookkeep- 
 ing, it enables the more private portion of the accounts to be 
 kept from the cognisance of the general staff. The Nominal 
 Ledger would consist chiefly of the various nominal accounts, 
 representing in detail the income and expenditure of the hotel 
 and the Visitors' and Personal Ledger Adjustment Accounts : 
 various Stock and Stores Accounts will also find a place here. 
 The postings in the Nominal Ledger may be conveniently made 
 from (i) the Trade Payments Book, (2) the Petty Cash Book, 
 (3) the Summary of Takings Book, (4) the Nominal Journal. 
 
 In the case of the vast majority of hotels the rule will be 
 rigidly enforced that all purchases are made upon the lowest 
 cash terms, with a view to securing the best possible prices, 
 and to enable purchases to be made in the best markets. Under 
 these circumstances the Bought Ledger, which is an essential 
 part of most commercial businesses, becomes quite unnecessary. 
 Accounts, being paid either daily or weekly, can be readily 
 verified by the manager, who has had the ordering of the goods, 
 and the necessity for keeping Personal Accounts for each trade 
 creditor does not therefore arise. The Delivery Tickets will be 
 sent up to the manager's office from hour to hour by the kitchen 
 
 clerk, after having been certified by him as being in accordance 
 with the goods actually received and ordered. These will be 
 compared by the head bookkeeper with the accounts received 
 from the creditors, and eventually scrutinised and finally passed 
 by the manager himself. If necessary, the manager would be 
 provided with a sufficient floating balance to cover cash pay- 
 ments ; but in any event he would in due course apply for a 
 cheque to reimburse him in respect of such payments, thus 
 restoring his original floating balance. The entry of the outlay 
 in the books of account may thus conveniently begin with the 
 drawing of a cheque in payment. 
 
 The current accounts having been carefully checked, a 
 Requisition Sheet should be made out for the cheques which it 
 is necessary to draw to cover the past week's accounts. Form 
 II is a specimen of such a sheet in the case of a company. 
 In the case of a private undertaking it is, however, still desirable 
 that these sheets should be prepared weekly and systematically 
 filed, although, of course, in that case the form will necessarily 
 vary slightly. 
 
 Trade Payments Book. — 
 
 The Trade Payments Book is a list of all cheques drawn in 
 payment of Trade Accounts. A convenient ruling is shown in 
 Form 12. It should be added up weekly, and the totals of the 
 various analytical columns may then be posted to the debit of 
 the corresponding accounts in the Nominal Ledger. On the 
 right-hand side is provided under the heading '' Miscellaneous " 
 space for the record of payments that do not occur sufficiently 
 frequently to make it worth while to provide a special colunm 
 for each. The amounts appearing in this column are posted 
 individually to the Nominal Ledger. The total of the ** Total " 
 column is credited in the General Cash Book, and the cross- 
 references should, of course, be folioed, to enable the items 
 
$o 
 
 Form 11.- 
 
 HOTEL ACCOUNTS. 
 
 HEATHFIELI) MANSIONS HOTEL. 
 
 ACCOUNTS FOR PAYMENT SHEET. 
 For the Week ending iqi . . 
 
 Cheques are rcquirei for the following Tradesmen's Accounts, which 
 have been duly checked by us and are correct. 
 
 / s d 
 
 Manager. 
 
 Bookkeeper. 
 
 The above Accounts were duly passed for payment, and Cheques 
 
 ordered ta be signed at a Meeting of the Board held this 
 
 191.. 
 
 Chaii man . 
 
 HOTEL ACCOUNTS. 
 
 31 
 
 •5 
 
 c 
 
 V 
 
 tn 
 
 H 
 
 z 
 
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 tiaui'i 
 
 fcJiRdn^f 
 
 
 pnj 
 
 S3JO)§ 
 
 puB saH8i3 
 
 S|BJ3UI1^ 
 
 SlUldg 
 
 pue'sau;^ 
 
 SUOISIAOJf] 
 
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 puB qsij 
 
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 l«ioX 
 
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 -3 
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 ■r. 
 
 
 
 <-»» 
 
 1/3 
 
 •3 
 01 
 
il 
 
 I 
 
 m 
 
 ti 
 
 52 
 
 HOTEL ACCOUNTS. 
 
 to l)e checked readily. It is immaterial whether cheques drawn 
 in payment of AVages and of Petty Cash are included in the 
 Trade Payments Book, or whether they be posted direct from 
 the (ieneral Cash Book into the Nominal Ledger. Probably, 
 however, it will be found more convenient to pass them through 
 the Trade Payments Book, as then it will not be necessary to 
 make a!iy postings direct from the General Cash Book into the 
 Nominal Ledger, and the separate balancing of the Ledgers can 
 thus be more readily tested. 
 
 Wages Book.— 
 
 In any event, it is important that a separate Wages Book 
 should be kept, containing full i)articulars showing how the 
 total of the week's wages is made up. A convenient ruling is 
 shown in Form 13. The Wages Book is a purely statistical 
 book — that is to say, it does not enter into the regular double- 
 entry l)Ookkeeping. It may, however, be regarded as a con- 
 venient summary of the vouchers verifying the weekly total of 
 wages appearing in the Trade Payments Book, and in the 
 " Voucher No." column of the latter the folio of the Wages 
 Book should appear as a reference. The Wages Book should, 
 of course, be added up, so that it may be seen at a glance that 
 the total of the wages actually paid agrees with the total in 
 respect of which a cheque has been drawn, and against the total 
 in the Wages Book should appear a reference to the folio in the 
 Trade Payments Book in which the item appears. 
 
 The wages checjue should, of course, be drawn for the net 
 amount actually paid to employees. Each week an entry must 
 be made (through the Nominal Journal) debiting Wages 
 Account with the total of the *' Deductions for Insurance " 
 column, and debiting Rates and Taxes Account with the total 
 of the 'Employer's Contribution" column; Ixjth totals are 
 credited to Insurance Stamps Account. This last-named 
 
 HOTEL ACCOUNTS. 
 
 33 
 
 account is riebited with the actual outlay on insurance stamps, 
 and accordingly shows from week to week a debit balance equal 
 to the value of the insurance stamps in hand. It is convenient 
 to group empl<jyees in the Wages Book into classes, according 
 to the amount of the insurance duty payable in each case. 
 
 Form 13.— 
 
 WAGES BOOK. 
 
 Week 
 
 enditt" •••• 
 
 ..•191 
 
 
 Class 
 
 Name 
 
 Gross 
 Amount 
 
 Deduction 
 
 for 
 Insurance 
 
 Net 
 Amount 
 
 Employer's 
 Con- 
 tribution 
 
 
 
 £ s d 
 
 £ s d 
 
 £ s d 
 
 £ s d 
 
 Staff Register.— 
 
 This is another statistical book, the object of which is to keep 
 a record of every member of the staff. It may be in any con- 
 venient form, but the best will probably be found to be one 
 with an index cut right through the book, so that the entries 
 
 
I 
 
 34 
 
 HOTEL ACCOUNTS. 
 
 1 ' 
 
 1 
 
 may l)e readily made in alphabetical order; or — even t)etter — 
 a card system may be used. The record should include the 
 following items : — 
 
 Name of employee and position held. 
 
 Salary j)aid. 
 
 Insurance payable. 
 
 Names and addresses of references received. 
 
 Date of commencing employment. 
 
 Notes as to manner in which employee has discharged his 
 duties. 
 
 Date of leaving. 
 
 Reason for leaving. 
 
 Names and addresses of persons to whom references have 
 been given. 
 
 For obvious reasons it is desirable (hat this record should be 
 kept by the res[>onsil)le manager, or the proprietor himself; 
 and it is, as a rule, expedient that it should be under lock 
 and ktiv. 
 
 Petty Cash Book.— 
 
 The Petty Cash Bcx:)k should, if jxissible. be kept by a clerk 
 other than the one receiving payment of accounts from visitors, 
 as it is very desirable that under no circumstances should the 
 two tills become mixed, for. if they do, the difficulty of 
 accurately balancing from day to day is greatly increased. The 
 clerk in charge of the Petty Cash should be required to keep a 
 ** Daily Balance Book," thus showing that he has balanced his 
 cash every day, and that the balance agrees with the actual 
 amount of money in his possession. Such a Daily Balance Book 
 is also most useful in connection with the Cash Received Book. 
 
 HOTEL ACCOUNTS. 
 
 o:> 
 
 The Petty Cash Book should be in columnar form, the exact 
 headings depending somewhat upon the nature of the business. 
 Unless, however, it is necessary that a large number of Trade 
 Accounts should be paid by cash, the ruling shown in Form 14 
 will doubtless prove sufficient. It will be noticed that no column 
 is provided for Wages. The necessity for occasionally paying 
 wages through petty cash arises when an employee is discharged 
 without notice, in which event his wages have, of course, to be 
 paid forthwith, without waiting for the customary pay-day; 
 but since the passing of the National Insurance Act it would 
 cause great confusion to enter Wages in the Petty Cash Book. 
 They may, however, be paid temporarily out of Petty Cash and 
 refunded to the clerk in charge thereof when the next wages 
 cheque is drawn. 
 
 The Petty Cash is posted in exactly the same way as the 
 Trade Payments Book into the Nominal Ledger, and at the end 
 of each week (or each month) a cheque should be drawn for 
 the exact amount of Petty Cash disbursed, which cheque would 
 be included — along with the rest — in the Trade Payments Bcx)k. 
 In the Nominal Ledger there will be a Petty Cash Account, 
 which will be started with a debit entry representing the floating 
 balance in the hands of the petty cashier. Subsequent postings 
 to the debit of the account would be made from the Trade 
 Payments Book, and the postings to the credit would be the 
 periodical totals of the *' Total " column in the Petty Cash 
 Book itself. 
 
 In the Nominal Ledger an accxjunt should also be opened 
 for " Visitors' Accounts." This will be debited with the weekly 
 total of that column in the Petty Cash Book. From the Petty 
 Cash B(X)k corresponding charges can be made to the visitors in 
 respect of the payments made on their behalf : these items 
 would appear under the heading of " Paid Out." The corre- 
 sponding total appears, of course, in the Summary of Takings 
 
36 
 
 
 1 
 
 I 
 
 , "» 
 
 I 
 
 HOTEL ACCOUNTS. 
 
 bc 
 
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 SB 
 
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 SUOISIAOJJ 
 
 •7! 
 
 
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 '■-•J 
 
 HOTEL ACCOUNTS. 
 
 37 
 
 Book, and from that book is posted to the credit of the 
 "Visitors' Account" in the Nominal Ledger. If the clerk in 
 charge of the Visitors' Ledger has performed his work 
 accurately, this account will show no balance. The object of the 
 account in the Nominal Ledger is, of course, to check the 
 clerical accuracy of the work. 
 
 Trial Balance.— 
 
 The following form shows a representative list of accounts 
 in a Nominal Ledger, and the various foot-notes will, it is 
 thought, sufficiently explain any items which have not been 
 dealt with in detail. As has already been stated, it is not, as 
 a rule, necessary to make the Nominal Ledger self-balancing 
 independently of the (General Ledger. It will, therefore, be 
 -seen that the totals of the following List of Balances do not 
 agree. Upon reference to p. 47, however, it will be observed 
 that these totals are carried into the General Ledger Trial 
 Balance, which is thus completed, and provides a check upon 
 the clerical accuracy with which both Ledgers have been kept. 
 If it should be desired to make each of these two Ledgers 
 balance separately, however, no difficulty will be found in so 
 doing, as they are posted up from quite distinct books of first 
 entry. 
 
 
( 
 
 38 
 
 Form 15. — 
 
 HOTEL ACCOUNTS. 
 
 NOMINAL LEDGER BALANCES, 31st December 191 1. 
 
 14 
 
 17 
 
 56 
 70 
 
 89 
 
 lOI 
 
 125 
 140 
 160 
 180 
 198 
 2ig 
 224 
 272 
 289 
 
 307 
 320 
 
 342 
 360 
 376 
 382 
 
 384 
 390 
 401 
 410 
 441 
 447 
 450 
 453 
 472 
 490 
 494 
 498 
 501 
 
 503 
 509 
 512 
 
 514 
 517 
 525 
 527 
 530 
 541 
 545 
 
 Visitors' Ledger (A) 
 
 Personal Ledger JA) 
 
 Wines (B» 
 
 Spirits (B) 
 
 Minerals (B) 
 
 Beers (B) 
 
 Cigars and Cigarettes 
 
 General Stores 
 
 Rooms 
 
 Meals 
 
 Chance Meals 
 
 Attendance Charged 
 
 Washing Charged 
 
 Billiards Charged 
 
 Paid OuHC) 
 
 Coals and Sundries Charged 
 
 Petty Cash (D) 
 
 Meat 
 
 Fish and Poultry 
 
 Sundry Provisions 
 
 Fuel 
 
 Repairs to Premises 
 
 Renewals of Gla^s and China (B). , 
 » Furniture, &c. (E) . , 
 
 , Cutlerj- and Plate (E) 
 
 , Linen (E) 
 
 Wages 
 
 Upkeep of Billiard Room . . 
 
 Bad Debts 
 
 Reserve for Bad Debts 
 
 BArS'ock(F) 
 
 Laundry 
 
 Licence and Telephone 
 
 Gas 
 
 Electric Light 
 
 Floating Cash (D) 
 
 Printing and Stationery 
 
 Newspapers 
 
 Hire ot Plants 
 
 Liveries . . 
 
 General Expenses 
 
 Outstanding Creditors (G) . . 
 
 Payments in Advance iG) . . 
 
 Advertising 
 
 Kitchen Stock (G) 
 
 Stock of Stores (G) 
 
 
 £ s d| 
 
 £ 
 
 s d 
 
 « • 
 
 125 
 
 
 
 • • 
 
 20 ' 
 
 
 
 • • 
 
 2,230 t 
 
 1,440 
 
 
 
 • • 
 
 1,200 
 
 1,410 
 
 
 
 , , 
 
 425 
 
 660 
 
 
 
 • • 
 
 480 
 
 730 
 
 • 
 
 • • 
 
 75 
 
 lUO 
 
 
 
 • a 
 
 1,500 
 
 
 
 • • 
 
 • • 
 
 4,000 
 
 
 
 . a 
 
 • • 
 
 7,000 
 
 
 
 
 ■ • 
 
 1,250 
 
 
 
 
 • • 
 
 750 
 
 
 
 • • 
 
 • • 
 
 50 
 
 
 
 
 • • 
 
 80 
 
 
 
 • • 
 
 • • 
 
 • • 
 
 • • 
 
 500 
 
 1,300 
 
 1,050 
 
 800 
 
 400 
 
 48 
 
 100 
 
 50 
 
 130 
 
 
 
 • • 
 ■ • 
 
 50 
 80 
 
 
 
 
 1,000 
 
 10 
 
 500 
 
 
 
 , , 
 
 . . 
 
 15 
 
 
 
 , , 
 
 32 
 
 
 
 , • 
 
 320 
 
 
 
 
 I03 
 
 250 
 
 
 
 • • 
 
 • • 
 
 380 
 
 20 
 40 
 20 
 70 
 
 
 
 • • 
 
 75 
 520 
 
 
 
 
 . 
 
 300 
 
 
 
 
 100 
 
 
 
 • • 
 
 150 
 
 
 
 , , 
 
 50 
 
 
 
 
 150 
 
 
 
 
 £13,230 
 
 £17.91: 
 
 ) 
 
 
 
 
 HOTEI ACCOUNTS. 
 
 39 
 
 (A) 
 (B) 
 (C) 
 (D) 
 (E) 
 (F) 
 
 (G) 
 
 The Adjustment Accounts for these two Ledgers (vide pp. 17 and 27). 
 
 These provide the data for the Liquor Trading Account (vi(i$ p. 50). 
 
 This account should show no balance {vide p. 35). 
 
 Balance in hand. 
 
 As to method of providing for depreciation (vide pp. 64 and 65). 
 
 This is at Selling Price : a Reserve is included in the General Ledger balances 
 
 ivide p. 43). To avoid fluctuations the Bar Stock should be made up to a 
 
 definite uniform amount at balancing time. 
 The Nominal Accounts affected by these balances have already been modined 
 
 accordingly : no further adjustment for outstandings is therefore required. 
 
 CHAPTER V. 
 
 CELLAR AND BAR. 
 
 The lxx)k.s kept for the purpo.se of recording the .stocks in 
 h)Oth cellar and bar are .statistical only, but they are checked by 
 — and .serve to explain — the corresponding accounts in the 
 Nominal Ledger. 
 
 Cellar.— 
 
 The Cellar Stock Books are in the majority of cases kept in 
 quantities only. The form may be varied slightly according 
 to circumstances, but Form 16 will be found a useful ruling. 
 
 When (as is not infrequently the case) there are several 
 cellars, it is convenient that there .should be a .separate Stock 
 Book in respect of each. Probably, however, it will not be 
 found necessary to have more than one account in the 
 Nominal Ledger for each class of liquor— 1\^., "Wines," 
 ''Spirits," &c. 
 
 Frequently a firm «of wine merchants arranges to stock the 
 hotel cellar (or one of its cellars) with its own goods, they 
 remaining the property of the wine merchants until sold. The 
 cellar is in the first instance stocked with a definite supply of 
 each, number— say tw^o dozen, or a larger quantitv in the case 
 of the numbers in most general use. On the first day of each 
 month the wine merchant's representative calls, and takes stock 
 with the hotel manager or head cellarman, which (the .shortage 
 in the stock having been agreed between the two) supplies the 
 
 D 2 
 
40 
 
 HOTEL ACCOUNTS. 
 
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 ■ I 
 
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 o§|o§ 
 
 73 i*" :s 
 
 
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 4 
 
 HOTEL ACCOUNTS. 
 
 41 
 
 data fr»r the account rendered by the wine merchants to the 
 hotel in respect of the consumption for the past month. Along 
 with that invoice are forwarded goods of a similar quantity 
 and description, which, when placed in the cellar, restore the 
 stock to the original figure. It will be observed that under this 
 arrangement the " wine merchants' " cellar is practically 
 worked on the " Imprest " system, which will be found 
 extremely convenient in practice. 
 
 Such an arrangement with a firm of wine merchants as that 
 just described does not call for any special system of account- 
 ing, and need not therefore be described separately. The 
 following general system will be found applicable to all normal 
 cases, although it will of necessity require slight adjustments 
 where the staff is either very large or very small. 
 
 The cellarman is responsible for the stock in the cellar. He 
 is accordingly required to pass all invoices for goods received, 
 and, upon initialling them, becomes responsible for a corre- 
 sponding quantity of goods. His discharge for goods issued by 
 him is represented by checks on the prescribed forms. Such 
 checks may be issued by the waiters (or in some cases by the 
 head waiter alone), by the bar-keeper, or by the manager. In 
 some hotels the cellar only issues goods to the bar, which, in its 
 turn, retails them to visitors ; but it is thought that, as a rule, 
 it is better to keep the Bar Accounts as simple as possible, and 
 to arrange for all sales of bottles, or half-bottles, of wines or 
 spirits to pass through the cellar. 
 
 The Waiter's Drink Check Book is a plain numbered counter- 
 foil book, the leaves of which are distinctively coloured to 
 indicate that only orders for drinks are to be recorded thereon. 
 It is only necessary that the quantity and the number of the bin 
 should be mentioned, thus J 62, or ^67. The sign ^ (signify- 
 ing a whole bottle) should be used in preference to the simple 
 

 « 
 
 42 
 
 HOTEL ACCOUNTS. 
 
 ** I," which might easily l^e confused with the bin number and 
 be mistaken (in the case just mentioned) for \o. 167. 
 
 The cellarman issues wines, spirits, and minerals against these 
 checks, which at the time are filed for further entry. As soon 
 as the meal has sulficiently progressed the cellarman should get 
 forward with his booking, sorting together all checks relating 
 to the same bin number, so that at the end of the day the total 
 quantity issued from each bin may be entered in the Cellar Book 
 in one figure. At the close of the day, or the first thing next 
 morning, a return should be sent in to the office in the following 
 form : — 
 
 Form 17.— 
 
 far 
 
 .... CELLAR ISSUES SHEET. 
 day 191.. 
 
 Quantity' 
 
 Bin No. 
 
 ^ 
 
 Selline Price 
 
 1 i 
 
 i 
 
 2 i 
 
 \ 
 
 &C. 
 
 £ s d 
 
 * These figures should agree with the figures in the column relating 
 to the same day of the month in Form 16. 
 
 The above form represents the cellarman's account of the 
 goods issued by him, priced out at selling prices. These should 
 
 HOTEL ACCOUNTS. 
 
 43 
 
 at once be agreed by the bookkeeper with the aggregate amounts 
 charged to visitors in the course of the day, and with the total 
 debited to the bar. When (as is frequently the case) it is the 
 custom to supply drinks to the staff, these should also be passed 
 through the Visitors' Ledger, a separate account headed 
 '* Staff " being opened for that purpose. Save in the case of 
 large hotels, it will be usually found economical not to provide 
 draught beer for the staff, which is probably not sold in the 
 ordinary way to visitors. Should draught beer be supplied, the 
 best plan is to place the cask in charge of some responsible 
 kitchen hand, who will be expected to make it last the required 
 time, having regard to the number of hands employed, and in 
 such cases the consumption of staff beer need not pass through 
 the cellar lxx)ks at all. 
 
 When the whole cellars are stocked by a wine merchant 
 under the arrangement already described on page 39, the wine 
 merchant's stocktaking provides all necessary check upon the 
 cellarman ; but if the cellar (or any part of it) be stocked by the 
 hotel, the manager should make a point of himself taking stock 
 at least once a month — not, of course, necessarily at the end of 
 each month. 
 
 Bar.— 
 
 From the bar will be supplied all " broken " drinks, and — 
 for convenience of serving — a sufficient supply of minerals will 
 be kept at the bar to be supplied with such drinks. The bar- 
 keeper is debited with the stock issued from the cellar at selling 
 prices, and is expected at all times to be able to account for 
 either a corresponding quantity of stock, or its equivalent in 
 money or debits. It is convetiient to make the bar trade a cash 
 trade, as far as possible ; but ' ' broken ' ' drinks served to 
 visitors in the coffee (or dining) room must, of course, be charged 
 up through the Visitors' Ledger in the usual way. In respect 
 of these, checks will be issued by the waiters and retained by 
 
If^ 
 
 44 
 
 HOTEL ACCOUNTS. 
 
 the bar -keeper as a voucher in respect of a corresponding 
 quantity of goods supplied. At the end of each day the Bar 
 Daily Stock Account should be prepared in the following 
 form : — 
 
 Form 18. — 
 
 BAR DAILY STOCK BOOK. 
 
 . . day, the 191 . 
 
 Stock at 
 
 beginning 
 
 of Day 
 
 Stock at 
 close of Day 
 
 Received Consumption 
 from Cellar during Day 
 
 e' 
 
 Selling Price 
 
 Balance in hand : — 
 Gold 
 Silver 
 Coppers 
 Notes 
 
 / > d 
 
 Checks 
 
 Total 
 
 ... j^ 
 
 The above Balance should be agreed daily with the selling price of 
 goods consumed during day, and handed over to the bookkeeper. All 
 drinks sold for cash are entered in the Visitors' Ledger under " Chance." 
 
 HOTEL ACCOUNTS. 
 
 45 
 
 At the end of each month (or oftener if desirable) the stock 
 in the bar must be taken, and agreed with the stock shown by 
 the Daily Stock Book, the bar-keeper being responsible for all 
 deficiencies. 
 
 It will be observed that the Daily Stock Book shows the 
 total value of liquors supplied in exchange for checks. This 
 total is, of course, capable of being agreed with the total 
 amount charged to visitors in respect thereof, and should be so 
 agreed at least daily. Waiters requiring drinks for smoking 
 rooms, billiard rooms. Sec, should preferably be instructed to 
 obtain payment therefor at the time. To save delay, they may 
 pay the bar-keeper for the time being, either in checks of a 
 different colour to those employed in the coffee (or dining) 
 room, or in counters ; such checks or counters, of course, being 
 redeemed by each waiter at the end of the day. In large hotels 
 it is usual to employ counters which the waiter has had to buy 
 at the office before proceeding upon his duties ; and this, of 
 course, provides an effective safeguard against loss through the 
 inaccuracy or dishonesty on the part of a waiter. 
 
 Coffee, for which payment will be required in cash, should 
 not be supplied from the bar, as it is practically impossible to 
 keep any effective check on the quantity sold : by diluting the 
 stock of coffee a bar-keeper might misapply spirits of equal 
 value without detection, but dilutions of spirits can always be 
 detected by means of an hydrometer. 
 
r 
 
 ■ r 
 
 il 
 
 i II 
 
 46 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 47 
 
 !l 
 
 CHAPTER VI. 
 
 GENERAL LEDGER. \ 
 
 As has already been stated, in small concerns the Nominal 
 and General Ledgers may be combined ; but were the hotel 
 sufficiently large to render the separation desirable, the General 
 Ledger will contain merely those accounts which (for any 
 reason) it may be thought desirable, or convenient, to withhold 
 from the knowledge, of the clerk keeping the Nominal Ledger. 
 In the case of privately owned hotels, these would include the 
 partners' Capital and Drawing Accounts, Trading and Profit 
 and Loss Accounts, the various real accounts, the nominal 
 accounts relating to Depreciation, Interest, and the like, and the 
 Balance Sheets. In the case of hotels owned by companies, the 
 distribution of accounts would be upon the same lines mutatis 
 mutandis; but here, of rourse, additional Share Ledgers, &c., 
 would be required ro keep record of the holding of each member. 
 
 Branches. — 
 
 \\hen several hotels are owned by the same proprietors, it will 
 usuallv be found cfwivenient to have only one General Ledger 
 in respect of all the hotels. In such cases, however, there would 
 be a separate Nominal Ledger for each hotel, and that Nominal 
 Ledger must under these altered circumstances \>e made self- 
 balancing. The Adjustment Account in the Nominal Ledger 
 will be called " Head Office Account," and in the General 
 Ledger (kept at the Head Office) the corresponding Adjustment 
 
 .\ccount will be known by the name of that particular hotel. 
 With a view to keeping these Adjustment Accounts clear of 
 details, it will probably be found convenient to open separate 
 accounts recording Remittances both ways, and also (if neces- 
 sary) for Goods issued from the Head Office to the various 
 hotels. As a rule, however, each hotel will arrange for the 
 purchase of its own gc3ods, as in the absence of such an arrange- 
 ment no very high measure of responsibility can reasonably be 
 expected from the manager. 
 
 Tiilal Balance.— 
 
 The following Trial Balance is given pro forma as repre- 
 senting, with the List of Nominal Ledger Balances shown on 
 p. 38, the material from which the usual periodical accounts 
 may be prepared. 
 
 Form 19. — 
 
 I 
 
 3 
 
 5 
 
 10 
 
 14 
 17 
 22 
 30 
 
 36 
 40 
 43 
 
 52 
 
 54 
 60 
 
 65 
 70 
 
 TRIAL BALANCE. 31st DecemV>er 1911. 
 
 Private Ledf^er. 
 
 s d 
 
 Capital Account 
 Mortgage Account . . 
 Lease Account 
 Furniture and Fittings 
 Glass and China 
 
 Linen 
 
 Cutlery and Plate 
 Rent and Insurance . . 
 Law Costs 
 Rates and Taxes 
 Reserve on Bar Stock 
 Audit Fee 
 
 Salaries 
 
 Interest.. 
 
 Out!>tanding Creditors 
 Payments in Advance 
 
 • • 
 
 
 
 17,500 
 
 
 
 • • 
 
 
 
 15,000 
 
 
 
 27,000 
 
 
 
 
 
 
 
 4,883 
 
 
 
 
 
 
 
 462 
 
 
 
 
 
 
 
 315 
 
 
 
 
 
 
 
 371 
 
 
 
 
 
 
 
 125 
 
 
 
 
 
 
 
 5 
 
 
 
 
 
 
 
 420 
 
 
 
 
 
 
 
 . , 
 
 
 
 16 
 
 
 
 105 
 
 
 
 
 
 
 
 400 
 
 
 
 
 
 
 
 600 
 
 
 
 
 
 
 
 Nominal Ledger 
 General Cash Book 
 
 100 
 
 
 
 
 
 34,786 
 13,230 
 3.045 
 
 
 
 
 
 
 
 
 
 1 £51.061 
 
 
 
 
 
 630 o o 
 
 33,146 o o 
 
 17,915 o o 
 
 £51,061 o o 
 
4S 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 49 
 
 I 
 
 General Cash Book. — 
 
 The General Ledger — like every other Ledger — should have 
 its own lxx)ks of first entry, namely, a General ('ash Book and 
 a General Journal, both of which will follow the usual form 
 of ruling. The General Cash Book records (eliminating all 
 unntcessary detail) the whole of the receipts and payments. The 
 bulk of the receipts will be recorded in detail in the Cash 
 Received Book, and in consequence only the daily totals need 
 appear in the General Cash Book. As, moreover, these totals 
 do not require to be posted daily into the General Ledger, an 
 inner column may be usefully employed for the purpose; of 
 collecting them into monthly totals. The Visitors' Ledger 
 Adjustment Account being kept in the Nominal Ledger, no 
 necessity arises to post even these totals at all in the General 
 Ledger, unless both Nominal and General Ledgers are to be 
 made independently self-balancing. All moneys received, other 
 than those which pass through the Cash Received Book, must 
 be entered in the General Ledger in detail, and posted from 
 there to the credit of the proper accounts in the General Ledger. 
 On the credit side of the General Ca.sh Book will appear (in 
 total only) those payments made by cheque which are passed 
 through the Trade Payments Book : any payments not passing 
 through the Trade Payments Book should be recorded in the 
 General Cash Book in detail, and posted to the debit of 
 appru[)riate accounts in the General Ledger. 
 
 General Journal. — 
 
 This Ixxjk is employed to record entries affecting the accounts 
 in the General Ledger which do not involve the receipt or the 
 payment of money, and therefore do not pass through the 
 General Cash Book. These would consist chiefly of the adjust- 
 ing entries usual on the periodical balancing of a set of books, 
 and the " closing entries," if they l)e journali.sed. If it be 
 
 desired to withhold the contents of the General Ledger from the 
 clerk in charge of the Nominal Ledger, it is desirable that all 
 such transfers as have to be made from the latter to the former 
 at balancing should be passed through both Nominal and 
 General Journals, the contra side of both being cross-folioed for 
 reference puri)oses in cases where these two Ledgers are not 
 independently self-balancing. When both Ledgers are kept by 
 the same person, there is, however, no objection to the Nominal 
 and General Journals being combined, provided the combined 
 Journal, as well as the General Ledger, be provided with the 
 usual .spring lock. 
 
 The following pro forma accounts are compiled from the 
 Trial Balance already given on pp. 38 and 47. They are in 
 a form which will be found useful to proprietors, directors, or 
 managers; but which is far too detailed for .submission to 
 shareholders. 
 
50 
 
 HOTEL ACCOUNTS. 
 
 
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56 
 
 HOTEL ACCOUNTS. 
 
 For rhe management of an hotel to be effective, it is obvious 
 that the accounts must be able, in some form or another, to 
 produce the results — or at all events the approximate results — 
 of the trading at far more frequent intervals than once or twice 
 per year. It is usual for an Interim Working Account to be pre- 
 pared either weekly or monthly upon some such lines as Form 
 26. The columns on the left-hand side of the narration show, 
 in each case, the income, or cost, per visitor per day in shillings, 
 pence, and decimals of a penny. Of course, it is not to be sup- 
 posed that these decimal figures will remain constant, or even 
 approximately constant, from month to month ; but, for all that, 
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 undesirable tendencies are creei)ing in. 
 
 HOTEL ACCOUNTS. 
 
 57 
 
 
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58 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 59 
 
 CHAPTER VII. 
 
 THE KITCHEN AND STORES. 
 
 Unquestionably that department of an hotel which it is 
 most difficult to supply with a really effective, and at the same 
 time simple, system of accounting is that relating to the Kitchen 
 and General Stores; and as the undertaking increases in size 
 this difficulty increases, on account of the practical impossi- 
 bility of the manager of a large concern relying exclusively — or 
 even mainly — on his own memory and observation. In the case 
 of most hotels of the size chiefly considered in this book, it is 
 thought, however, that the less accounting is relied upon as a 
 check upon the Kitchen and Stores Departments, and the more 
 the responsible manager himself continuously supervises these 
 departments, the better will be the result. 
 
 Stores. — 
 
 So far as general stores are concerned, a Stores Ledger should 
 be kept, recording in quantities, and under suitable headings, 
 the various classes of stores in stock, debiting each account 
 pdth further supplies received from tradesmen, and crediting the 
 account with stores issued against checks signed by properly 
 authorised persons. It should be possible for this Stores Ledger 
 to be balanced very fairly with the actual quantities of stores in 
 hand from time to time. A weekly summary should be made 
 of the quantity and value of all stores issued, and to whom; 
 and this should be submitted to the manager for his considera- 
 tion as soon after the close of the week as possible. 
 
 Kitchen. — 
 
 So far as the Kitchen is concerned, the '* golden " rule at all 
 times to be borne in mind is that under no circumstances what- 
 ever should anyone who is entitled to receive money in payment 
 of bills also be allowed to sign checks on the kitchen for the 
 supply of goods. If this precaution be overlooked, it becomes 
 a very easy matter for waiters, chambermaids, &c., to supply 
 ** extras " to visitors, and receive payment therefor without the 
 hotel receiving any benefit for the service rendered. If, how- 
 ever, the person entitled to receive payment is invariably distinct 
 from the person who is able to render the service, no fraud can 
 take place without collusion ; and with a reasonable amount of 
 supervision, and an occasional change in the respective duties of 
 the staff, risks of collusion may be very greatly minimised. 
 
 In the kitchen — as elsewhere — the ultimate test of successful 
 administration is the results achieved ; and these can, without 
 any undue elaboration of accounting, readily be arrived at daily 
 by means of a Daily Stock (or Cost) Sheet. This may be pre- 
 pared in any convenient form, and the following skeleton is 
 given merely as an indication of what is intended. Doubt- 
 less each hotel manager will modify it somewhat to meet his 
 own views as to the requirements of the case; but its essential 
 object is to show almost immediately after the day^s work has 
 been done the actual cost of the materials consumed, as against 
 the number of meals supplied and the amount taken, in respect 
 thereof. Like all other statistical figures, these Cost Sheets are 
 of but little use to those who have no practical knowledge of 
 the subject; but to the skilled manager they supply the one 
 thing which he is unable to determine with certainty from his 
 own observation — viz., the exact prime cost of production, as 
 against the gross revenue received per contra. Leakages arising 
 from injudicious catering, from bad carving, from wasteful 
 cooking, and other causes, should be apparent from an 
 intelligent perusal of these sheets. 
 
6o 
 
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 HOTEL ACCOUNTS. 
 
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 I 
 
 HOTEL ACCOUNTS. 
 
 61 
 
 Staff Meals. — 
 
 The provision of meals for the staff is sometimes kept 
 entirely separate from the hotel cuisittc ; but as a rule (particu- 
 larly in medium-sized concerns) it will he found more econo- 
 mical to provide the staff meals, so far as possible, out of made 
 dishes left over after the hotel meals have l)een finished, as by 
 this means no little waste is avoided, and it becomes practicable 
 to provide a greater variety to visitors — a most important con- 
 sideration in connection with small hotels which happen to be 
 not more than half full. Such considerations as this may, of 
 course, verv easilv tend to cause considerable fluctuations in the 
 Daily Cost Sheets; but with good management extending over 
 a reasonable period (say a month), no very material fluctuations 
 should be apparent. 
 
 A Monthly Summary of the Daily Cost Sheets, along with the 
 monthly Interim Working Account descril>e(l on p. 57, should 
 always be placed before the directors of a company owning an 
 hotel at their !)oar(i meetings. 
 
62 
 
 HOTEL ACCOUNTS. 
 
 CHAPTER VIII. 
 
 INTERNAL CHECK AND AUDIT. 
 
 Il 
 
 From what has already been stated, it will he observed that 
 the chief weaknesses in connection with a system of Hotel 
 Accounts lie not so much with the cash transactions as with 
 those which involve the handling of g(Kxls without any corre- 
 sponding entry in the Uxjks of account themselves. As a 
 consecjuence it follows that the Injoks of account may ai)pear 
 to he in all respects in order, and yet there may he such serious 
 leakages as ctTectually to prevent any [>rolit being shown on a 
 large amount of business done. 
 
 \N itliout going fully into the vexed (jutstion as to how far 
 the Au<litor may reasonably be expected to go behind the books 
 of account in search of the actual facts, it .seems desirable to 
 I)oint out that unless some system of check exists (and is elTec- 
 tively aiid continuously emj>loyed) irregularities, and consequent 
 loss, must in the ordinary course of events be expected. The 
 system which so usually obtains, oi underpaying hotel emi)loyees 
 — if, indeed, they are not expected to pay to go in — naturally 
 encourages a frame of mind in which these employees consider 
 themselves entitled to pra« tically all that they can get ; and, in 
 many hotels, at all events, this seems to be alnjut the jioint of 
 view from which the matter is approached by proprietors, 
 managers, and emi)loyees alike. 
 
 HOTEL ACCOUNTS. 
 
 63 
 
 / 
 
 Internal Check. — 
 
 It may well be questioned whether the most ingenious system 
 of accounts, and the sharpest of managers, could in such cases 
 hope to be entirely successful in their endeavours to remove all 
 traces of irregularity and loss arising through waste, leakage, or 
 actual dishonesty. No really eflfective system of control can, 
 it is thought, be employed where the whole onus of carrying 
 out that system rests upon the manager, witli perhaps one or 
 two underpaid assistants. Systems of internal check, to be 
 effective, require it to be assumed that at all events the majority 
 of the employees may safely be relied upon to look after the 
 interests of the concern conscientiously; but it may well be 
 questioned whether this is not too large an assumption to be 
 made with safety in the case of many hotels. 
 
 With very large concerns, owning two or more hotels, the 
 best system is probably to employ a Staff Auditor, or 
 Auditors — entirely independent of each hotel and each hotel 
 manager— to visit each hotel in succession not less frequently 
 than once a week, and check all entries leading up to the 
 Visitors' Ledger on the one hand and the Trade Payments 
 Book on the other, as thoroughly as may be practicable. That 
 is to say, verify all checks, vouchers, &c., with a view to making 
 sure (i) that all services rendered have been duly charged to 
 visitors in the Visitors' Ledger ; (2) that no payments have been 
 made through the Trade Payments Book, or the General Cash 
 Book, without value being received. If the Staff Auditors thus 
 vouch these imi>ortant books in detail, the actual ''audit" 
 becomes greatly simplified, and can without difficulty be made 
 reallv effective. 
 
 In the case of tho.se smaller hotels with which this volume is 
 chiefly concerned, it is thought that the best— and, indeed, the 
 only really practical safeguard— is to establish better relations 
 between employers and employed, so that, with reasonable 
 
DAMAGED PAGE(S) 
 
 64 
 
 HOTEL ACCOUNTS. 
 
 supervision, irregularities may be reduced to a minimum. If 
 the l>nokkeepers be not overworked, it is by no means impossi!)le 
 for them to keep a very fairly effective check upon waiters 
 and chambermaids, and the system of test by totals explained on 
 p. 20 will enable the manager readily to ascertain whether this 
 check is actively in force from day to day. So far as expendi- 
 ture is mncerned, in a comparatively small concern the manager 
 •should be a'hle to keep sufficiently in touch with events to be 
 jable to satisfy himself that no accounts are passed for payment 
 [without corresponding benefits having l)een received : and he 
 should himself from time to time test the accuracy of the stock 
 '»n hand in cellars, store-rooms, and kitchen, at all events in 
 sufficient detail to make sure that the accounts are substantially 
 Kcurate. 
 
 Audit.— 
 
 The actual audit under these circumstances resolves itself 
 iinto a comparatively simple affair. 'I'he various fixe*! assets 
 Will be taken at fheir l)Ook value — subject, of course, to due 
 lirovision for Depreciation, and careful inquiry as to their 
 continued existence. 
 
 Depreciation. — 
 
 I Freehold buildings can hardly be said to depreciate in the 
 r^dinary sense, but a reasonable reserve should be made for 
 future repairs. Lea.sehold buildings should be written off 
 Within the unexpired term of the lease, and in particular inquiry 
 should be directed to the amount of reinstatement (if any) that 
 \^ill then he neces.sary ; as it often happens that structural altera- 
 li ws have been made which must be made good at the end of 
 fl e lease— thus greatly increasing the cost of rlilapidation.s. 
 With regard to Fixtures, Furniture, &c., very much, of 
 urse, depends upon the class of business done and the quality 
 the original assets. Probably 5 per cent, all round on the 
 paginal cost may be regarded as a minimum provision for wear 
 
 o 
 
 i 
 
 f 
 
 \ 
 
 I 
 
 HOTEL ACCOUNTS. 
 
 65 
 
 
 and tear, which is here, of course, practically the only form of 
 depreciation that need be taken into account. In many cases, 
 however, yi per cent. — or even to per cent. — would be more 
 prudent. 
 
 With regard to such " loose " fixed assets as Table Linen, 
 
 Bed Linen, Glass. Crockery, Cutlery, Plate, &:c., proper 
 
 inventories should be kept of these throughout the year, and 
 
 frequently checked by responsible persons. The Auditor is 
 
 thus enabled to satisfy himself that the assets originally debited 
 
 to these accounts are still in existence, and the question of depre-! 
 
 ( iation then alone has to be considered. As a rule, deterioration- 
 
 in these items is heavy, and in consequence a large expenditure 
 
 in respect of renewals is necessary if the undertaking is to be' 
 
 kept up in a proper state of efficiency. So far as glass and 
 
 CROCKERY are concerned, if the quantities are maintained it may 
 
 fairly be a.ssumed that no reserve for depreciation is necessary. 
 
 With regard to cutlery and plate, the average life may be 
 
 said to vary from three years to seven years, according to the 
 
 class of l)usiness : and if the expenditure on renewals for the' 
 
 year falls short of this ratio, a reserve for future renewals 
 
 should be made. In connection with linen, very much depends 
 
 upon the amount of sto<:'k, and the consecjuent wear imposed 
 
 upon each article ; while it need hardly be said that the original 
 
 quality is a most important factor in connection with durability. 
 
 Under these circumstances it is thought best not to lay down' 
 
 even an approximate rule during the early years of a new hotel.- 
 
 It might perhaps he assumed that the average life of the linen} 
 
 would be (say) four years, and a reserve for future renewals 
 
 in excess of current renewals might be provided upon this basis 
 
 until such time as experience showed a more reliable one. An? 
 
 f 
 
 experienced housekeeper could always say approximately thd 
 percentage to be taken off original cost to represent the present;, 
 value, and in this way a very useful guide on the book figurejj 
 may be obtained. i 
 
 f 
 
 I 
 
 t 
 
 I 
 
 
 
6d 
 
 HOTEL ACCOUNtS. 
 
 HOTEL ACCOUNTS. 
 
 67 
 
 Book Debts.— 
 
 So far as Book Debts are concerned, no serious cHfficiilty 
 ought to arise. All cash received should, of course, he traced 
 into the hank, and care should he taken that no accounts of 
 visitors who are no longer staying in the hotel remain on the 
 Visitors' Ledger. Thus prima facie every account in the 
 Personal Ledger {vide p. 25) is douhtful, and the Auditor 
 should satisfy himself as to the value of all such accounts 
 l)efore allowing them — or anv nortion of them— to he treated 
 as good assets. 
 
 Cash. — 
 
 With regard to the Cash balances, the onlv caution necessarv 
 is that, inasmuch as it is absolutely essential in the case of an 
 hotel that there should be cash in hand at the date of the 
 Balance .Sheet, and moref)ver various different sets of cash, in 
 the hands of different persons, the Auditor who desires to 
 avoid being deceived should make a [>oint of counting all such 
 balances simultancHiusly, and of v(niching the whole of the cash 
 up to the date selected by him for such (ounting. 
 
 Liabilities.— 
 
 With regard to the liabilities' side of the Balance Sheet, the 
 Auditor's chief anxiety will be to satisfy himself that all out- 
 standing liabilities have l)een included. This is especially 
 imix)rtant, owing to the absence of any Bought Ledger. The 
 usual outstandings in respect of rent, rates, &c., can, of course, 
 l)e arrived at from a careful study of the Nominal Ledger ; but 
 with regard to tradesmen's accounts, the only effective check 
 is the tradesmen's replies to a circular letter, asking for par- 
 ticulars of their accounts up to the date of the Balance Sheet. 
 Full particulars of the tradesmen's accounts accruing due on 
 that date, and paid on the subsequent customary pay-day, 
 
 J 
 
 I 
 
 shouUl also be carefully studied, with a view to detecting any 
 possible omissions ; and all members of the staff authorised 
 to give orders for goods, or to receive such goods on delivery, 
 should be retjuired to certify as to the exact position of their 
 respective departments. 
 
 The al)ove outline of an hotel audit is, of course, by no means 
 exhaustive, but it deals with the features that specially 
 distinguish this type of audit from most others. 
 
68 
 
 HOTEL ACCOUNTS. 
 
 CHAPTER IX. 
 
 HOTEL ACCOUNTS. 
 
 69 
 
 THE SIMPLEX SYSTEM. 
 
 The present volume would be incumplete without retereiu e 
 to the '' Simplex System of Hotel Bookkeeping," devised hy 
 Mr. (ieorge Alexander, of 5 Sinclair Road, Kensington, 
 London, W. This system contains several ingenious features, 
 the most important of which are the application of the " Slip " 
 system to the Visitors' Ledger and to " Chance" bills. It is 
 unnecessary to describe these devices in detail, as full particulars 
 can be obtained from Mr. Alexander (at the address given 
 al)ove) upon application. It may be pointed out, however, that 
 the essential feature is that each visitor's account, as well as 
 the bill of each " chance " visitor, is made up at the time direct 
 on a draft bill form allocated for that purpose. By means of 
 a carl)on sheet a duplicate of this bill, in exact facsimile, is 
 simultaneously compiled, and this duplicate forms the basis of 
 all subsequent l)ookkeeping entries. In connection with many 
 industries the need that would frequently arise of referring to 
 piist transactions might make this somewhat wholesale applica- 
 tion of the *' Slip " system inconvenient; but in connection 
 with Hotel Accounts the necessity hardly ever arises to refer to 
 a bill that has once been paid, while the number of out.standing 
 bills is naturally limited by the number of rooms availal)le, so 
 that the number of unpaid accounts that have to be kei)t (so to 
 speak) " on the slips," is never likely to be serious, save in 
 hotels of the first magnitude, for which the system is not 
 intended. In connection with small hotels, where the proprietor 
 (or a member of his family) does most of the l>ookkeeping, antl 
 it is all under his personal and daily supervision, the saving 
 of time effected by the ** Simplex " system will l)e found a 
 great convenience. In larger concerns it seems not unlikelv (hat 
 greatly increased vigilante would have to be exercised in the 
 internal check, if all risk of irregularities were to be avoided. 
 
 lU 
 
 i 
 
 I 
 
 •"l 
 
 " 
 
 CHAPTER X. 
 
 RAILWAY HOTELS AND REFRESHMENT ROOMS. 
 
 \o attempt will be made in the present volume to deal 
 adetiuately with the problems that arise in connection with the 
 accounting of Hotels and Refreshment Rooms owned by Rail- 
 way Companies. Anything like a comprehensive treatment of 
 the subject would occupy more space than is available in the 
 whole of the present volume, but a few suggestions may be 
 offered which will perhaps be found of value. 
 
 Dealing first of all with existing systems, the general practice 
 in connection with Railway Accounts is to work exclusively on 
 a cash basis — that is to say, earnings are brought into credit as 
 received in cash, and expenditure is charged up against revenue 
 as actually paid. When, as in connection with railway com- 
 panies, the trade approaches very closely to a cash trade, this 
 system possesses many conveniences; and if prior to balancing 
 the ba)ks due care be taken to see that all outstandings are 
 received and paid respectively (if necessary keeping the f)Ooks 
 open for a few weeks to enable that to be done), the receipts 
 and payments on account of revenue will be found to approxi- 
 mate very closely w^ith the true income and expenditure for the 
 same period. There are. however, certain classes of expendi- 
 ture — t\g., maintenance and renewals — which cannot be relied 
 upon to equal the actual payments that can usefully be made in 
 the course of the same period, and in connection with these at 
 
70 
 
 HOTEL ACCOUNTS. 
 
 HOTEL ACCOUNTS. 
 
 71 
 
 least the cash basis requires modifying before accurate results 
 can be relied upon. 
 
 For the information of departmental managers, and directors, 
 it is usual for Returns to be prepared monthly, showing the 
 working of each separate hotel, &c. The moneys of these 
 undertakings are not kept separate from the general moneys of 
 the railways. The local manager pays his takings daily at the 
 local booking-office, and payments are made from headquarters, 
 or, in certain cases, from the local headquarters. Only under 
 quite special and well-defined circumstances is the local manager 
 authorised to make payments out of the moneys received by him. 
 This arrangement works very well up to a point ; but seems to 
 result in unnecessary establishment charges, and to be ineffective 
 as regards control. It naturally lends itself to the Hotel 
 Accounts being kept upon a cash basis by the general clerical 
 staff of the railway ; but accounts so kept, both as regards 
 manner and location, are of but little value to hotel managers. 
 For their own purix)ses, therefore, it becomes necessary for the 
 managers to duplicate such of the Hotel Accounts as may be 
 necessary to enable them to prepare visitors' bills and certify 
 tradesmen's accounts for payment; and, owing to an entire 
 lack of co-ordination, there is generally much over-lapping, and 
 considerable risk of lapses per contra. 
 
 So far as the monthly Returns are concerned, inasmuch as no 
 attempt is made each month to eliminate outstandings. Returns 
 upon a pure cash basis afford little or no indication of the work- 
 ing during the period under review. It may well be questioned 
 whether, as ordinarily prepared, they provide such data as 
 would enable either hotel manager, general manager, or board 
 of directors to form any useful opinion upon any point in 
 connection with the detailed working of the hotels. 
 
 It is probably, however, in connection with the subject of 
 depreciation that the most fallacious results are in general 
 
 
 achieved. As has already been stated (vide p. 65), most of the 
 ' * loose ' ' assets owned by an hotel wear out quickly, and in con- 
 sequence, after (say) the first ten years, the actual expenditure 
 on the renewal of such assets would probably be fairly uniform 
 in successive years. This remark, however, does not at all apply 
 to the more permanent forms of furniture and equipment. The 
 practice appears to have been largely followed in the past, of 
 capitalising all expenditure upon enlargement of whatever 
 description, without any regard whatever to the increased earn- 
 ing capacity that such enlargements might be expected to 
 produce ; with the result that such capital expenditure at the 
 present time in some cases stands at a figure which renders it 
 altogether out of the question that any adequate return per cent, 
 can be expected by way of annual working profit. This 
 entirely illusory state of affairs is, of course, entirely due to 
 the employment of the cash basis without due regard to its 
 necessary limitations ; but as the figures relating to the Hotel 
 Accounts do not appear separately in the published half-yearly 
 accounts of the company, the absurdity of the results shown is, 
 of course, not apparent. When the Railway Companies 
 (Accounts and Returns) Act, 191 1, comes into operation, there 
 may possibly be some im|)rovement observable in this respect. 
 
 It is suggested that the proper course for railway companies 
 to pursue in connection with their hotels and refreshment rooms 
 is upon the lines already indicated in Chapter VI. in connec- 
 tion with companies owning several hotels. F^ach hotel should 
 contain, upon its own premises, such h)Ooks as may be necessary 
 to enable the local manager to obtain that insight into the facts 
 which is essential for effective control. At the office of the 
 hotel general manager should be kept a Cieneral Ledger, deal- 
 ing with all the hotels, &c., owned on the railway's system, and 
 containing in addition such accounts as it may be unnecessary, 
 or undesirable, to keep in the several Nominal Ledgers. No 
 
'^ HOTEL ACCOUNTS. 
 
 difficulty ^^•hatl^tT arises in organising (Ih- accounts ui>on this 
 svstem. and at the same time recjuiring all cash to he paid into 
 the l(xal hooking-office daily, and all accounts to he paid from 
 the Accountant's Department. All that is necessary is. in the 
 Hotel Accounts, to debit the Accountant's Department with all 
 moneys received hy the hotel as i)aid into the U)oking-office, and 
 to credit that department with all cheques drawn hy it on 
 account of the hotel. It may he convenient for the Ledger 
 Account recording these transactions to he kept separate from 
 the Nominal Ledger, and it thus hecomes in effect the C.eneral 
 Cash Bf.ok relating to that particular hotel— the Accountant '.s 
 Department heing, in effect, the hotel's hankers. 
 
 Dining-nM)m cars, and huftVts at wayside stations, should, 
 for convenience of control, be attached as a matter of account 
 to the hotel most conveniently situated, and placed under the 
 supervision of the manager theref)f . From this it follows that in 
 most cases all dining-cars will be attached to the hotel at the 
 London terminus (or other head(]uarters of the railway com- 
 pany), but cars employed upon a strictly Icnal traffic would be 
 better attached to the hotel which seems most capable of 
 exercising an effective and continuous control. In all essentials 
 such dining-cars, &c., may be treated upon the same lines as 
 those described in Chapter V. in connection with bars— that Is 
 to say. all gcxuls put on lK)ard should be charged as near as 
 may be at selling [)rices, and the attendant held responsible 
 lor the production of those goods, or their money equivalent. 
 In connection with eatables, however, a certain amount of 
 elasticity must of necessity be i)ermitted : to effectively control 
 these, and to provide an adequate chec:k u[)on the cook, a Daily 
 Cost Sheet should be pre[)ared in a form similar to that shown 
 on |). 60. If it should be thought that these requirements are 
 unduly elaborate in connection with undertakings so relatively 
 small, it should be borne in mind that, in connection with hotel 
 
 HOTEL ACCOUNTS. 
 
 73 
 
 accounting, no matters of detail are so small as to represent 
 negligible quantities ; and, further, that the staff employed for 
 the pur|)oses under consideration of necessity have many hours 
 during the day in which they are, comparatively speaking, 
 unemplcjved, and these hours may just as well be utilised in the 
 preparation of proper returns that will serve some useful pur- 
 pose. None of the forms described in the course of this work 
 is so complicated as to prove unworkable in the hands of an 
 employee of ordinary intelligence. 
 
 In conclusion, it is suggested that while, for the sake of 
 efficient control, it is no doubt necessary that a certain amount 
 of the accounting in connec:tion with the Hotel Department 
 should be conducted thnnigh the Accountant's Office, it is 
 desiral)le that, so far as is not inconsistt-nt with that important 
 object, the whole of the ac-counting necessary to show the result of 
 the working of this department should be conducted at the office 
 of the general Iwtel manager, as it is only by this means that he 
 can be supplied frc^m hour to hour with that information which 
 is absolutely essential to enable him properly to discharge his 
 duties. And it is, moreover, (jnly by having rc^course to this 
 system that he can reasonably be exi)ected to accept responsi- 
 bility fc»r the accuracy of those ac-counts. as recc^rding the actual 
 facts with which, of course, it is his duty to make himself 
 conversant. 
 
 ? 
 
IN DEX. 
 
 Alexander's " Simplex " System 
 
 Annual Accounts, Pro forma . . 
 
 Apartments Book 
 
 Arrivals Book . . . . 
 
 Audit 
 
 FAGE 
 
 • • 68 
 
 .. 50-55 
 
 •• 4. 5 
 
 3 
 
 62, 64, 66 
 
 INDEX. 
 
 Insurance Act, 1911. National.. 
 Interim Trading Account 
 Internal Check . . • • 
 
 Journal, General 
 
 Kitchen Stores 
 
 Ledger, General 
 
 75 
 
 PAGE 
 
 .. 32, 33 
 
 57 
 
 I, 59. 62, 63, 73 
 
 48 
 
 59 
 
 \*» 46 
 
 Bar Stock Book 
 Branch Hotels 
 
 Cash BoKjk, General . . 
 
 „ Received Book.. 
 Cellar Issues Sheet • . 
 
 ,, Stock Book 
 •• Chance ' ' Customers 
 Check. Departure 
 
 „ Internal .. 
 
 Daily Cost Sheet 
 Departure Check • 
 „ of Visitors 
 Depreciation • 
 
 General Cash Book .. 
 „ Journal •• 
 
 •t 
 
 ft 
 
 Ledger 
 
 »» 
 
 Pro forma Trial Balance 
 
 43 
 
 46 
 
 48 
 
 > .. 24, 26 
 
 > ..42 
 
 39 
 17 
 
 7 
 1.59. 62,63, 73 
 
 60 
 
 7 
 6 
 
 64 
 
 4S 
 48 
 46 
 47 
 
 National Insurance Act. 191 1 .. 
 Noininal Ledger .. •• 
 
 „ „ Pro formd Trial Balance 
 
 Overcharges 
 
 32. 33 
 28 
 
 38 
 
 16 
 
 ••Paid Outs" 
 
 • • • • 
 
 37 
 
 Personal Ledger . . . • • . 
 
 • • • • 
 
 25 
 
 Petty Cash Book .. .. 
 
 • • ■ • 
 
 ' .. 34.35 
 
 Pro formd Annual Accounts , . 
 
 • • • • 
 
 .. 50-55 
 
 „ ,, General Ledger Trial Balance 
 
 • • • • 
 
 47 
 
 „ „ Nominal Ledger Trial Balance 
 
 • • • • 
 
 .. 38 
 
 R 
 
 • 
 
 Railway Companies (Accounts and Returns) 
 
 Act, 191 1 .. 
 
 71 
 
 „ Dining Cars •• 
 
 • • • • 
 
 7a 
 
 „ Hotels 
 
 • • . . 
 
 .. 69 
 
 „ Refreshment Rooms . • • • 
 
 • • • • 
 
 .. 69 
 
 Rough Day Book . . . . 
 
 • • • • 
 
 . . 20. 21 
 
76 
 
 INDEX. 
 
 Trade Payments Book •• 
 
 Trading Account, Interim 
 Trial Balance, General Ledger, pro formd ' 
 „ Nominal Ledger, pro formd 
 
 »i 
 
 Visitors — 
 
 Departure of . . 
 
 L"Miger 
 
 Luggage 
 
 Special Charges to 
 
 Wages Book . . 
 Waiters' Check. 3ook 
 Working Returns 
 
 W 
 
 PAGB 
 
 ••Simplex " System .. .. ... 
 
 68 
 
 Slip System . . . . .... . . 
 
 68 
 
 Staff Meals .. .. .. 
 
 6i 
 
 • • 
 
 ,, Register 
 
 33 
 
 Stock Book of Bar . . 
 
 43 
 
 „ „ .. Cellar.. 
 
 39 
 
 Stores, Kitchen 
 
 59 
 
 Ledger 
 
 58 
 
 Summary of Takings Book . . 
 
 M 
 
 29' 31 
 57 
 47 
 38 
 
 6 
 
 9. 12 
 
 8 
 
 6 
 
 •• 32. 33 
 
 22, 23, 41 
 
 . 56, 57. 60, 70 
 
." * 
 
 h^H cs^ ^ 
 
 
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