Book of American Baking / A Practical Guide Covering Various Branches of the Baking Industry, Including Cakes, Buns, and Pastry, Bread Making, Pie Baking, Etc.

by Various

General Accounts

Ledger accounts should also be kept of Buildings, Harness, Horses, Machinery, Fixtures, Ovens and Wagons, and a certain amount should be credited at the end of each month to each of these accounts to cover shrinkage, the total amount of these shrinkages being charged to Expense Account. Ledger accounts should also be kept of Insurance and Taxes, charging all bills for these items to these accounts, and crediting these accounts at the end of each month with their monthly pro ratio for these items, charging at the same time this pro ratio to Expense.