Document Type

Article

Publication Date

1912

Abstract

With the science of Brewing still in process of development, with many clever men and deep students devoting their lives to working out the problems that beset the practical Brewer, we find the books of account of some Breweries to be still in the medieval ages. The bookkeeper jogs along from week to week, until the end of the fiscal year is reached; then come the annual inventory and the closing of the books. A modern cost system of bookkeeping is one that will show the cost per unit in each department. This is easy of accomplishment in a. Brewery, as the unit is always the same�A BARREL OF BEER. It is not necessary to keep a separate record of the various brewings; as far as the practical purposes of bookkeeping are concerned, the Beer is made in one kettle and stored in one vat.

Relational Format

article

Series Title

Western Brewer: and Journal of the Barley, Malt and Hop Trades, 1912 (July), pp. 17-32

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