| PROVING SHEET. | |||||||||
| Date ......................... 191.. | |||||||||
| Charged To | Bu. Br. | Hm. Md. | Lg. Va. | Sm. Va. | Lg. Cr. | Sm. Cr. | Lg. Ry. | Sm. Ry. | Gra. Gra. |
| Driver No. 1. | |||||||||
| Driver No 2. | |||||||||
| Store Account. | |||||||||
| Shipping Account. | |||||||||
| Total Charged................................................................................................ | |||||||||
| Total Made..................................................................................................... | |||||||||
Bread Department.
A Bread Department account should be kept in the ledger, and credit to this account should be made for drivers, shipping and store sales, and if bread is sold on the basis of four cents per loaf the total credit to this account divided by four will give the total number of loaves approximately sold for a month or any given period, which figures may be used in arriving at the cost of production per 1,000 loaves for any item of expense, such as bakers’ salaries, fuel, merchandise, etc., etc.
At the end of the month charge to the bread department all items of expense for that month, such as advertising, salaries, sundry expenses, light and fuel, merchandise, stable expense, and the monthly proportion of insurance and taxes—the balance will show the profit or loss in this department for such period.
Shipping Department.
If a shipping business is conducted, a shipping department account should also be kept, and to this account can be charged all bread shipped at the rate of, say three cents per loaf—crediting same to bread department. Charge should be made to this account for all express charges and for its proportion of salaries. The credit to this account will be the gross charges to the parties to whom bread is shipped. The difference will show the profit or loss.
My experience has been that if the proper charges are made for all expenses in connection with shipping, including losses owing to bad account, the wear and tear and loss of baskets—the shipping department will invariably show an actual loss, even on the basis of charging only three cents per loaf for all bread used in shipping, unless bread returned by the drivers is used in shipping, and which is used for this purpose by some bakers, and which otherwise would have to be disposed of for considerably less.
Cake Department.
Where cakes, pies, cookies, etc., are made in connection with bread they should be separated from the bread department and all could be included in one department called Cake Department, or any other name suitable. The materials used for the making of these goods should be charged direct to this account when purchased, and all materials used from the bread department merchandise should be charged to Cake Department merchandise and credited to Bread Department merchandise. Also charge to Cake Department its proportion of bakers’ salaries, light and fuel, and other expenses belonging to this account. The credit to this account will be the drivers’ returns from the sale of pies, cakes, etc., and for those sold to the store or shipping customers.