THE BAKERS GUIDE

time is worth more to the firm. A sharp lad, possibly one of those helping (the apprentice or improver) will, during the work, and under the supervision of his chief, count or weigh up the goods, as they are made, and with pencil write down by dictation the quantities of material in them. The amount of goods sent to packing room or shop must be checked by the receiver, who then becomes answerable for them (see form for salesman). These materials forms should be sent into the office and occasionally checked as to percentage, and any departure from standard, either in ingredient or yield, should be reported to the principal manager. If the sellers of small goods under the old regime had watched their stock of raw material, the yield of mixture and the time taken to make them, their idea of the great profit on smalls would have been different ; upon some of the goods the profits are much too small, and upon others as much too large. With some petits Jours and gateaux^ though representing 100 per cent, profit on the materials, the time occupied in finishing and decorating is so much longer in proportion to other goods, that when added to the cost of the material, the percentage of profit comes out even less than that on commoner cheaper articles.

It will not be convenient to check the manufactured article from the chef or restaurant in a lump, because goods from these departments are sent up as required — a cup of chocolate, cutlet, soup, etc. Therefore all goods required from them should be ordered by printed slip, bone, tin, or other ticket, bearing the cash value of the goods wanted in sale shop, or sent out. The chef should not send out any goods without these vouchers, as they represent the amount or value of the work turned out, and they should be kept carefully by him, to compare with the totals of raw materials sent him, and will show the total work turned out also, say weekly.

Sales. — Having made arrangements to provide for proper receiving and checking of stock, the class of goods to be made and their standard formulas, gross and nett profits, the debiting of the workmen with the materials, and crediting of same with the sale value of articles made, the estimates of the value of labour by the amount of work turned out, the mode and price of sale, etc., it is now necessary to trace the produce until it is sold, either by being entered in the ledger to the debit of a customer's account, or (and much better) the cash for it is through the medium of the paying in book safely entered to the credit of the firm's account in the banker's books. This tracing will be done by having a form to regulate shop and other sales, as per the following example, modifications of which to suit the different