This section is from the "The Hotel St. Francis Cook Book" book, by Victor Hirtzler. Amazon: The Hotel St. Francis Cook Book
Clarenbach's Hotel Accounting................$3.00
In writing this book it was Mr. Clarenbach's purpose to outline a simple system of hotel accounting that would meet the needs of the average hotel, particularly of hotels from 50 to 200 rooms. His first hook was published in 1908 and the system was adopted by thousands of hotels. Since then there have been two revisions to meet new conditions of the more modern hotels. This is the third revision, thoroly up-to-date, and with illustrations that show the actual account books rulings and facsimile entries; and the text matter is so clear that one need not be a practical bookkeeper to understand. The book is in four parts, these covering all departments. It shows how to get the storeroom "per dollar" costs ; how to handle the cigar business; how to get an accurate statement of the hotel's business from month to month, and a method of auditing the front office. A "Profit and Loss" statement is shown. The text matter emphasizes the importance of being accurate, of a check on every transaction, and the economy of doing things the right way, thus preventing vexatious mistakes that take valuable time in making corrections, and giving the operator the satisfaction that comes from being master of his business. Hotels now having workable accounting systems can find in the Clar-enbach book ideas that may be incorporated by them to advantage. Also they will find the Clarenbach system elastic, and its results can be put on a comparable basis with results obtained from other systems of hotel accounting. The book is supplemented with a chapter headed "An outline of the front office methods of the largest hotel in the world." The book is 9x12 inches and contains 66 pages, printed on ledger paper, attractively bound in cloth cover.
 
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