Inventory.
To install an accounting system as described above, which is on a monthly basis, it will, of course, be necessary to take monthly inventories of Fuel and Merchandise for each department, Stable Feed and Store Stock.
A system such as I have outlined is adequate for handling the accounting end of a baking business having an output up to eight or ten thousand loaves daily, but for a larger baking business a more intricate system would of necessity have to be installed and which would carry with it a great many more accounts than I have named.
A great many minor record accounts could be kept in connection with the above system, but it would be quite difficult to explain all these.