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

Store Department.

If a retail store in conducted in connection with a bakery, all goods taken from the shop should be charged to Store Account at the regular wholesale prices, and credited to the bread or cake department. Charge should also be made to Store Account for clerk salary attending store, and should also be charged for its proportion of light and fuel, office salary, and other expenses, and also for all merchandise purchased from the outside to be sold in the store. The credit to this account will be the daily sales as shown by the cash register.