Volume 1

The practical grocer : a manual and guide for the grocer, the provision merchant, and allied trades / by W.H. Simmonds ; with contributions by specialists, trade experts, and members of the trades ; illustrated by a series of separately-printed plates.

  • Simmonds, W. H.
Date:
1904
Catalogue details

Licence: Attribution-NonCommercial 4.0 International (CC BY-NC 4.0)

Credit: The practical grocer : a manual and guide for the grocer, the provision merchant, and allied trades / by W.H. Simmonds ; with contributions by specialists, trade experts, and members of the trades ; illustrated by a series of separately-printed plates. Source: Wellcome Collection.

Provider: This material has been provided by The University of Leeds Library. The original may be consulted at The University of Leeds Library.

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    TRADING ACCOUNT for the Year ended 190... Goods in hand first day of year... Goods bought during the year.... f Difference be-f Gross Profit-! tweenabovetwo I amounts and op- posite total J Salaries Stationery, Printing Horses, Carts, Stables Rent, Rates, Taxes, Insurance . Miscellaneous Bad Debts Bank Charges Board of Assistants f Difference be-'] 1 tween above I | amounts and | [opposite total..J Net Profit I £ J. d. £ s. d. I IOO O O Sales during this year 1500 O O IOOO O O Goods in hand last day of this year 150 0 O 550 O O 1650 O O 1650 O O 128 O O Gross Profit brought down 550 O 0 30 O O Sundry Trade Commissions 20 O 0 50 O O / I IO O O / 42 O O / 9 O O / I O O / 73 O O / 122 O O / 570 O O 570 O 0 A third plan, which is found sufficient in some businesses, is to keep a book ruled for particulars in the following form:— Groceries Bought. Provisions Bought. Carriage Paid. Cash Sales. Credit Sales. Cash Received. By totalling the first three items the trader can at once see how much his stock has cost for the month. The sum of the next The chief two columns shows how much he has sold, and the items. last j10w p-iuch cash he has received. In this way he can keep a check on his buying, see whether his business is thriving or going back, whether sales are falling off, steady, or increasing, and how the cash returns stand compared with other months, and the same month in other years. Keeping- memoranda of this kind is not only a most useful and necessary precaution, but will be found by most men very interesting, since every man likes to know how he is progressing. In most shops at the present day the carbon-sheet duplicating