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Regelen omtrent het gebruik der boekerij van het Nederlands Instituut van Accountants, vastgesteld in de bestuursvergadering van 5 Mei 1948. 1. Leden en assistenten van het Instituut kunnen gratis van de bibliotheek gebruik maken. 2. De termijn van uitlening is als regel één maand; deze kan op aanvraag worden verlengd. 3. Indien een herinnering aan terugzending nodig is, betalen leden en assistenten hiervoor f O 10 administratiekosten. 4. Tijdschriften worden alleen in gebonden jaargangen uitgeleend; lopende jaargangen liggen ter inzage. 5. Boeken, welke voor examinatoren van belang kunnen zijn, kunnen indien nodig binnen de duur van een maand worden teruggevraagd. Van deze omstandigheid wordt als regel in de desbetreffende boeken melding gemaakt. 6. Anderen dan leden of assistenten van het Instituut kunnen van de bibliotheek geen gebruik maken, uitgezonderd: bibliotheken, ten aanzien waarvan wederkerigheid verzekerd is, en wel gratis, indien ook te dezen aanzien wederkerigheid bestaat, studenten van Nederlandse Universiteiten of Hogescholen, op dezelfde voorwaarden als die, welke ook voor assistenten van het Instituut gelden, personen die, ter beoordeling van de Adjunct-Secretaris van het Instituut, onder door hem te stellen voorwaarden tot het gebruik van de bibliotheek worden toegelaten. Koninklijk NIVRA PATENT NUMERICAL REGISTER POK BREWERS' CASKS, &c. For use at Agencies and Stores, and by Brewers' Buying A gents;. and at Burton Breweries for recording Branch Divisional Business. SHOWS AT ONE GLANCE EVERY POSSIBLE PARTICULAR THAT CAN BE REQUIRED ABOUT ANY GIVEN CASK. At one glance it shows you:— (1) The Unsold Stock. (2) The Date the Casks were sent to the Agency. (3) The " Brews," " Qualities," and " Sizes." (4) The Date of Delivery. (5) The Name and Address of Customer to whom Cask is sent. (Editions B and C.) (6) The Date when Casks were returned to the Brewery. (7) The Numbers of uncollected Casks. By the use of this Register you can refer to any Cask you want in less than 5 seconds^ and everything is shown clearly and without confusion. liy C. HOWARD TKIPP, of Yoi-k anil Tadcaster, embracing; tlie jiracticnl working of the Office, Malting, iJrewing, Wine and Spirit, Mineral Water, and Bottling Departments. TRIPP'S "BREWERY PRODUCE" BOOK. Special Agents for the Sale of the above, and of all Mr. C. HOWARD TRIPP'S Publications. Sets of Eulings for all the most Improved Patterns of Brewers' Account Books sent on application. HUDSON & KEARNS, BREWERS' STATIONERS AND PUBLISHERS, 83 SOUTHWARK STREET, LONDON, S.E. Regelen omtrent het gebruik der boekerij van het Nederlands Instituut van Accountants, vastgesteld in de bestuursvergadering van 5 Mei 1948. 1. Leden en assistenten van het Instituut kunnen gratis van de bibliotheek gebruik maken. 2. De termijn van uitlening is als regel één maand; deze kan op aanvraag worden verlengd. 3. Indien een herinnering aan terugzending nodig is, betalen leden en assistenten hiervoor f O 10 administratiekosten. 4. Tijdschriften worden alleen in gebonden jaargangen uitgeleend; lopende jaargangen liggen ter inzage. 5. Boeken, welke voor examinatoren van belang kunnen zijn, kunnen indien nodig binnen de duur van een maand worden teruggevraagd. Van deze omstandigheid wordt als regel in de desbetreffende boeken melding gemaakt. 6. Anderen dan leden of assistenten van het Instituut kunnen van de bibliotheek geen gebruik maken, uitgezonderd: bibliotheken, ten aanzien waarvan wederkerigheid verzekerd is, en wel gratis, indien ook te dezen aanzien wederkerigheid bestaat, studenten van Nederlandse Universiteiten of Hogescholen, op dezelfde voorwaarden als die, welke ook voor assistenten van het Instituut gelden, personen die, ter beoordeling van de Adjunct-Secretaris van het Instituut, onder door hem te stellen voorwaarden tot het gebruik van de bibliotheek worden toegelaten. THE MANCHESTER SOCIETY OF CHARTERED ACCOUNTANTS; THE MANCHESTER CHARTERED ACCOUNTApS,' STUDENTS' SOCIETY'H /^'^'"''f--^..' THE SHEFFIELD CHARTERED ACCOUNTANTS' STUDENTS' SOCIEI.Y.'^'^ ^-««5W*j. A LECTURE BREWERS' ACCOUNTS, Delivered to a joint Meeting of the Manchester Society of Chartered Accountants and the Manchester Chartered Account-laits' Students' Society, held in the Chartered Accountants' Library, King Street, Manchester, 21st Novembei', and redelivered to a Meeting of the Sheffield Cliartered Accountants' Students' Society, held in the Law Society's Rooms, Sheffield,. 22nd November, 1892, WM. HARRIS, A.C.A. 5 /Q ( A L L RIGHTS RESERVED.) M •1 D U B L I N : THE PAPER AND PRINTING COMPANY OF IRELAND, LIMITED, SEVILLE WORKS, SEVILLE PLACE, PBINTEHS *I*O PUBLISHERS, DUBLIN, BELFAST, CORK, ANB LIMERICK. I ooiSTTEisrars. Introductory ... ... Selection ol Subject Scope of Lecture Brewing Materials—IMalt Malt Substitutes—Sugar, &c. Black Malt Hops Hop Substitutes Water Finings Process of Brewing Excise Laws—Beer Duty " Specific Gravity " and " Lbs. per Barrel" Extract Extract Brewing Book, and Excise Regulation Brewer's Survey Book Abstract Brewing Book Blending or Racking Book ... Store Book or Vat House Book Office Order Book Gate Beer Book ... Gate Empty Cask Book Gate Day Book Gate Pass System Sales Books Cash Books Wages Books Bills Receivable Book Bills Payable Book Returned Beer Book Grains Book n. Casks and Cooperage—ünbranded Casks... ... 29 Do Do Branded Casks ... ... 30 Cask ])epreciation ... .,, ... 34 Garland's Patent Cask Index ... ... 37 Guinness's Caslt System ... ... ... 39 Hop Book ... - ... ».. 44 Hop Stock Book ... ... ... 44 Barley Docket Book and Crane Book ... ... 45 Barley Payments Book ... ... ... 45 Barley Book ... ... ... 46 Barley Bushel Book ... .... ... 46 Purchase Book or journal. ... ... ... 47 Customers' Ledgers ... ... ... 47 Agents' Returns, &c. ... ... ... 48 Order Forms ... .,. ••• So Accounts Furnished Book ... ... ... 51 Agents' Stock Book ... ... ... 51 Monthly Returns " ... ... ... 52 Balance Book ... ... ... 53 Private or Nominal Ledger ... ... ... 54 Cost Price of Drink and Calculations ... ... 61 Annual Accounts ... ... ... 64 Audit ... ... ... ... 67 Kemar'KS as to Investigations of Brewing and IMalting Accounts ... • ... ... 67 Forms o( the Books and Accounts—For List see page ... 74 A LECTURE ON BREWERS' ACCOUNTS, BÏ WILLIAM HARRIS, (Of the Firm of Craig, Gardner & Co.. Acconutants, Dublin), Associate of ih-: Institute of Chartered Accountants in En inland and Wales, and of the Institute of Chartered Aaotintants in Irelatid. 1.—INTRODUCTORY. When asked to deliver a Lecture to the Manchester Aecouotants Students' Society, I felt that compliance wit'a the request was the least acknowledgment I could make of a heavy debt under which I he to that Body. I had the honour to be one of the members of the Preliminary Committee appointed to draft the rules and generally organize the Society, and, if I gave some l i t t le time to the Society's affairs, I received in return more than an average share of the benefits it conferred on its members generally. ] am glad to see that a fair number of those who composed that original Committee are still active members and oiricials, and I am fain to think that since its establishment, ten years ago, the .Society has progressed not only iu numbers .and resources, but in public spirit and intellectual energy. It was only after I had commenced to prepare this paper that 1 became aware that it was also to be delivered to the Manchester Society of Chartered Accountants ; and I have since been requested" to re-read the paper to the Sheffield Accountants Students' Society. If I had known this at the commencement the paper might have been made a little more exhaustive. I can only hope that my auditors may be satisfied with a Lecture originally written and intended for delivery to that Society the members of which I felt might extend to my shortcomings the indulgence which ancient friendship may fairly claim. 2.—SELECTION OF SUBJECT. In selecting Brewers Accounts for the subject of this paper, I have been influenced by several considerations. The matter is not one which, up to the present, has received in our circles that share of attention which its importance would seem to demand, although it is scarcely needful to say that the subject has already been well and ably treated. Mr. Howard Tripp, Manager of the Tadcaster Brewery, some time ago contributed to the Brewers' Journal a series of able and interesting articles ou Brewerj' Management, which have since been reprinted; and Mr. C. H. Walkden gave t h e Manchester Students' Society a very useful lecture on Brewers' Accounts last year. To both these works I may have to refer ; but when to the productions 4 of these and other writers my own mite is contributed, I imagine the whole ground will not even then be covered. Secondly, in few, if any, businesses has the conversion, in recent years, of private concerns into Limited Companies been more generally applied, necessarily calling very largely for the services of Accountants. And if to this I add the fact that Dublin, Manchester and Sheffield rank as three of the largest brewing centres in the United Kingdom, I hope I shall have justified my selection of a subject, to say nothing of the circnrnstance that for my own sake I wish to reduce to writing, and arrange in order, forms, facts, statistics, and information relating to Breweries and Brewers' Accounts gathered from a fair practical experience amongst a number of them, 3.—SCOPE OP LECTÜEE. I am speaking to an audience, most of whom are probably as well acquainted with the subject as I am myself. But I have no iloubt there are some to whom Brewers' Accounts are not familiar, and by whom, perhaps, brewing itself is abusinessnot very clearly understood. It is consideration for this minority which induces me to 'preface the body of the Paper with a short and simple account of the ingredients used in, and an outline of the process of, brewing; and to explain shortly the Excise Regulations, and the few technical terms which must unavoidably be used. This preface I trust may enable all to whom these remarks are addressed to more intelligently follow the remarks respecting the chief Books kept in Breweries and their respective uses ; the Accounts and matters often arising in their preparation and audit; and miscellaneous points relhting to the subject. i.—BREWING MATERIALS—MALT. The chief ingredient Malt, which may be de6ned as grain which has been steeped in water, allowed to germinateand then dried, calls first for attention. Nearly all kinds of grain— wheat,,oats, rye, maize, beans, &c.,—may he, and, in the past, have been used to make Malt. But Barley is par- excellence, the malting grain. Its chemical constituents, its husk (which is neither too thick nor too thin), the flavour it gives to the beer, and its regularity and general adaptability for the making of Malt has led to its universal and almost exclusive use. Towards the end of the month of September, and during the months of October and November, the bulk of the purchases of Barley are usually made for the eutire season. It is bought in Ireland by weight (barrels weighing 22i lbs., and containing 4 bushels) ; in England by measure (quarters, which contain 8 bushels usually equivalent to two barrels). It is needless tb observe that great experience and discrimination is required in the purchase of Barley and indeed of all brewing materials. The Barley should be of good colour (straw), plump in the body, well closed at both ends, and with not too thick a skin. The entire stock of Barley required for the whole season or year is usually bought within a peripd of from six or eight weeks, ;iJyl^^'^i,'^.-i' '• "';'*'i^,'J^5jt^ï.'. 5 necessitating the bulk of it being stored. In these circumstances, it is usual for the grain to be dried on a kiln, otherwise the moisture it contains might induce heat, and premature germination, before the whole of it could be malted, with the result that it might become mouldy. If not kiln-dried, It requires, as a rule, to be regularly turned in the store to prevent the evil consequences that would otherwise arise. Before being malted the Barley is first screened, just as in the North we screen coal, in order to separate the small barley from the full sized grain otherwise, when being malted, the grain would not germinate pari passu. In all but very large breweries, the small barley is either sold or used for horse feeding. In such coucerns as Guinness's the quantity of small barley obtained is sufficient to enable them to malt it separately. The first operation in the malting process is that of steeping. A " steep," as it is called, is a large cistern, made of concrete, Iron, slate, or other material, and of various sizes, ranging from one capable of holding twenty barrels to one capable of holding four hundred or more barrels of grain. The Barley is covered with water, and allowed to soak thoroughly for from fifty to seventy-two hours, according to whether the Barley is light or heavy, and also, perhaps, to a small extent, according to whether the water is hard or soft. Home grovra barleys are usually heavier than foreign growths, and soft water will permeate the grain more quickly than hard water. When the steeping period has expired, the water is run off and the grain, which by this time has «woUen and become very soft, is thjowji on the floor of the malthouse. The floor is usually made of concrete, slate, or some other substance gi-ving a firm, hard, even surface. The grain at first is <i'couched " or floored to a depth of one or two feet, and the grain allowed to lie for about fouty hours, during which time germination commences. To regulate the germination and to prevent it from proceeding too rapidly the Malt is spread out on the floor or thinned a little, at first perhaps to a depth of fifteen inches, gradually decreasing to six or eight inches. The Malt at this, and indeed all other stages, is very carefuljy watched by the maltster, and the grain kept constantly turned. The progress of the germination is indicated by little roots or radicles which sprout out at one end of the grain, whilst, at the same time, the stalk grows (in the case of barley) inside and just iinder the husk. At the end of from eight to ten days, when this inner growth—called the acrospire—almost reaches to the other end of the grain, or say three-fourths of the length of the Barley, the maltster knows that germination has gone far enough. The grain is then taken off the germinating floor and placed on the floor of the kiln under which a steady fire of anthracite, or smokeless coal, is burning. The strong heat to which the grain is subjected stops germination and thoroughly clears the grain of all moisture. If required for pale ale, the drying on the kiln is light and the Malt, consequently, pale in colour. Porter brewers and distillers require malt which has been dried much more highly, giving the grain a browner appearance. When 6 dried sufficiently, which with malt for porter brewing, takes from three to four days, the malt is taken off the kiln, and the radicles or small roots, called combings, which have grown outside are taken from the grain, and the malt is placed in a IWalt Bin. Th?se " radicles" or combings form one of the bye-products. The bin should he so constructed as to keep the grain perfectly dry and, if possible, air tight. If the air or moisture is allowed to get at it, it involves the drying of the malt a second time on the kiln at additional labour and expense, and probably, to the prejudice of the flavour of the material. la some cases the combings arc not taken from the malt until it is taken from the Malt Bin for brewing. I am not scientist enough to discourse on the chemical changes effected in barley by malting. Roughly speaking a substance called Hordein, a form of starch, which constitutes sibout fifty-five per cent, of the substance of barley is. by the process of malting, transformed into sugar, gum, and starch. The mechanical condition of the grain is also altered, the malt being of a mealy nature, and having a sweet taste. The malting season ranges from about the first of October to the first of April in the south of England, and to the first May in Scotland, Ireland, and the north of England. Cold weather is essential for malting ordinary British and Irish grown grain ; light barley, and barley grown in hot climates—Turkej', Smyrna, &c.,—can be malted earlier and later in the season. It is sometimes very useful and profitable to a Brewer to be aljle to work his Maltings during the summer and early autumn months with foreign grain. In some few cases the maltings are worked all the year round. Malting and brewing are totally separate operations, and are often carried on as totally distinct trades. Many, if not most brewers, however make the whole or a portion of the malt that they use, and it is not ancommon for the Maltster to make malt for brewers and distillers at a fixed charge per barrel, the brewer buyinr^ r.he barley. Malt is bought in Ireland by weight (barrtl weighing 168 lbs.), in England by measure, quarters, supposed to be equivalent to two barrels. Within certain limit.-;, v/eight and (quality are antagonistic. Other circumstances being equal badly, or insuflicieutly malted barley weighs heavier than barley that has been well and sufficiently worked. Therefore the interest of the maltster, who sells by weight, and the interest of the brewer, who buys his malt to yield produce, are to a certain extent opposed. But Maltsters, like other business men, recognise that their true interest lies in establishing a good reputation for their goods, and therefore what I have just said refers rather to possibilities than to actual everyday experience. 5.—MALT SÜESIIIDTES, SDGAB, &C. The occRsional scarcity, and consequent dearness, of barley, and the opinion that the admixture of sugar in some form other than th&t contained in malt, improves the body and flavour of the beer, has led to the use, especially amongst ale, 7 and English porter brewers, of various substitutes for, or rather adjuncts to, malt—such as (a) sugar; (!>} saccharine ; (c) patent grist; (rf) raw grain; (<r) flaked malt; (ƒ) syrup ; (,?•) glucose; (.4) rice, &c. The use of these substitutes is, on the whole, very limited. The brewers of the United Kingdom use each year «bout 00,000,000 bushels of malt, all other substances used being equivalent to only about 8,000,000 bushels. Irish porter brewers are especially chary in using anything but malt. In the City of Dublin, in the year ended 30th September, 1890, over 34 million bushels of malt were used. The quantity of sugar used was 100 cwt., practically nothing. Even this small quantity I do not understand, and I can only account for it by assuming it was used in a Brewery which ceased operations and was closed about 18 months ago. Pale ale, however, is rarely brewed from malt alone, a proportion of rice, saccharine, &c., is nearly always used. 6.—BL.4CK MALT. The dark or brown-Jjlack colour given to porter and stout is usually imparted by the mixture of black malt. Other substances, such as Spanish juice, burnt sugar, &c., are, I believe, occasionallj' used. .As a rule black malt is bought and not made by the brewer. Some, however, make their ov/n. The process is very simple, and is not unlike coffee roasting. A quantity of malt is put in an iron cylindrical vessel, which has an axle through it, round which it is made to revob. e over a strong fire until the grain is roasted to blackness. The effect of roasting is to destroy almost entirely the utility of the malt so far as produce is concerned. As a rule inferior malt or malt made from inferior qualities of Barley is used for roasting. 7.—HOPS. Hops are the next ingredient for attention. They "are grown chiefly in England, Germany, and America. The County of Kent, and especially that part of it round Canterbury and Maidstone, known as "East Kent," produces the finest hops in the world. These are followed by those of Earnham, Worcester, and Sussex. Among continental hops those of 75avaria are considered the best, and among Americans, those grown in California. The qualit_v of hops is determined usually by (a) the colour, which should be a light yellow; (i) the fulness of bodj', which can be seen when a sample is cut out of a bale; (c) the quantity of seed they contain ; and (</) the aroma or flavour, which, by experts, can be judged by taking a few buds in the palm of the hand and rubbing them briskly, \ihich exudes the oil and excites the aroma. The crop of hops is usually uncertain, and, as a rule, brewers carry a fair stock from y ear to year, in order to provide against vicissitudes. The ne^ stock is usually mixed in proper proportions with the old, so as to work off both together. The newer the hops the stronger, consequently less new hops, if used solely, are required than old hops. The hops for pale ale 8 are, as might be expected, finer in quality and dearer in price than those generally used for mild ales and for black beers. The Borough, London, is the great hop-market, where hop-brokers " most do congregate." But growers, I believe, are now getting more into direct contact with brewers, and are consigning direct. 8.—HOP SUBSIITDTES. I have said that the Hop Crop is uncertain, so uncertain indeed that the prices sometimes run up to famine figures. This led in the past to the use of hop substitutes. I confess I know very little about them, never having met an instance of their use In any Irish Brewery with which I have had business, and I believe their use to be, on the whole, very limited. No perfect, or even approximately perfect, substitute for hops has, I believe, ever been discovered; but such substances as Quassia have been occasionally, but I believe only very occasionally, used to impart the peculiar bitter and aromatic flavour of the natural article. 9.—WATEE. Water, the next, and by no means the least important ingredient, may be referred to. Generally speaking, black beers, (porter, stout, etc.), require a soft water, such as the water of Loudon, Dublin, and the south-east of Ireland generally; pale ales, hard water such as that of Burton. The water used by Guinness, and indeed by all the Dublin stout brewers is obtained from the same source which feeds the Grand Canal in the County of Kildare, mixed with the excellent and far-famed Vartry water, which is the common supply of the whole of the city of Dublin. Brewery water is almost always well filtered. Sometimes, without any known cause, the water suddenly goes wrong and, as suddenly, goes right again. These occasional troubles happen to almost all brewers, town and country,—perhaps more often to the latter than the former,— and while they last they occasion great anxiety, and expense; and at the end of the year, we auditors find in the " Keturned Beer " an indication of their effect. Chemicals are occasionally used to make the water suitable. For the purposes of brewing pale ale, where the water is soft it is sometimes sought to be hardened and rendered suitable by the introduction of chemicals; and a porter brewer troubled with hard water may similarly soften it. I am unable to say if these attempts to rectify the water to suit the purpose required are entirely successful. A plentiful supply of suitable water is indispensable to successful brewing; and the quality of the water is frequently tested by analysis to detect impurities and to prevent mishaps. In addition to the water used in the process of brewing an immense quantity is always required for cleansing casks, and for refrigerating and other purposes. Most of the Dublin brewers get their cooling water from wells and from the rain water which many of them store. In the country, where the water-charges are not so heavy as in the city, the whole of the water required is usually drawn from the one source. •jt¥j.'jSl-SW*^??'yf!'<y'fi3i^gT'*^^ • :-j-i^i.:jji%iJwt...rJ.'i»y 10 brewing there is usually, or always, a certain quantity of worts too weak to go into that b-ewing. These " return worts " as they are called are generally kept over for the next brewing when they are heated and used for mashing the malt. The mashing and sparging processes may last from six to twehe hours, but, by the Excise Laws and Regulations, cannot exceed twelve hours. The grains, perhaps the most important byc- ])rodnct in a brewery, are removed from the mash-tun as soon as possible, as decomposition soon sets in; but they may not be removed earlier than one hour after the worts have been all drained off unless the Excise Officer has previously guaged ,the quantity of grains in the tun. Permit.me to repeat that I am endeavouring to give a genera! outline of brewing. I cannot p;o into variations of practice. In many cases, for example, one mashing only is jjcrformed, and the goods (malt in the mash-tun) continually sparged during the whole period. (c) The worts, when drained out of the mash-tun, usually go to a vessel called the underback, and, as quickly as possible, are run from this vessel into the copper or boiler where the hops are introduced, and the whole boiled for a period which may vary aceoi'ding to the quality of beer brewed from one to three hours. The effect of boiling is two-fold. It coagulates a substance called " mucilage '' which is always present in the worts, and which if not eliminated would spoil the beer. It also extracts from the hops, and iraparts to the liquor, the flavour and essence of the former. Hops are usually boiled two or three times in porter brewing. In ale brevving I think they are rarely boiled more than twice and sometimes only once for pale ale and re-boiled for table beer or other inferior qualities of drink. When the boiling is over the spent hops form a bye-product, but not a very important one. A good deal of evaporation necessarily takes place in the boiling and, as already mentioned, if the worts when originally run out of the tun are too weak, the evaporation raises the strength. If, on the other hand, the v.-orts when collected in the underbade are too strong, sufficient water is added in the copper to bring down the gravity. (d) As soon as the worts have been sufficiently boiled they are cooled as soon as possible. J"he cooling operation may be performed by means of cooling rooms where the liquor is run into broad shallow vessels,—a fan being kept revolving constantly above it to carry off the hot air. Or the cooling may be, and in breweries with modern appliances, is performed by refrigerators. In some cases, in ale breweries especially, the liquor is first partially cooled in open coolers, and then goes through the refrigerator. Cooling is a process which requires to be conducted rapidly. (e) After leaving the cooler or refrigerator the worts are collected in the fermentation tuns which are usually very large vessels, the exact description, dimensions, and capacity of which are known to the Excise. In these vessels the yeast, in proper proportions, is added to the wort.s and the fermentation commences. It is at this point, before fermentation, that the 11 qnantity and gravity or strength of the liquor ar>. gauged by the Excise Oftlcer. The process of fermentation v. >U bo familiar to you and calls for vary few words. Soon after the introduction of the yeast commotion takes place in the liquor which commences to bubble aud froth .and throw off a quantity of gas (cax'bonic acid). Simply stated, the effect of fermentation is to change a portion of the saccharine in the worts into alcohol; the longer the fermentation is allowed to go on the greater the change. If therefore pale ales, which are comparatively highly alcoholic, or ales for export which require keeping qualities, are being brewed the fermun:ation or attenuation as it is called would be allowed to proceed much further and long.3r than would be the case if rnild ale or porter for prompt consumption were being brewed. From this you will infyr that ihe v.oi'ts as they leave the m,-i:-b tan or copper are of much higher gravity and contain n>ore safohariue matter than the ultimate produce. Worts for Irish single porter would iirobably com? out of the copper at an ai'erage gravity of 57 anil leave the fermentation-vessel at a gravity of only 14 or 15 and worts for pale and export ale», which were originally of the gra\ ity of 6ü. might leave the fermeuting-tuu at a gravity i.>f 10. During the fermentation the worts throw off a quantity of yeast. This rises to the top of the liquor, is constantly skimmed off and removed, and forms a bye-product. Sometimes it is sold liquid (bann) in the same state in which it v, as removed; in other cases it is pressed and made into the solid yeast cakes with which you are familiar, the drink pressed out being generally worked up afterwards. ( / ) The feruieutation having proceeded far enough the liquor is then run into a cleansing tun or settling back although sometimes llie cleansing is performed in the fermenting tun. In the cleansing vessel any remains of fermentatiOTi arc allowed to work off, the rcmiiants of the yeast removed, and the beer thoroughly cleansed and cleared. From the cleansing vessel the drink is sent to the tnnroom and is either vattcd or run into casks, according to the nature or quality of the drink and wliethcr u. is for export or immediate consumption. In England the cleansing is usually performed iu unions or puucbeoiip. There ar^ many oth.»v variations of the process which I could hardly enter into. I am only giving you a rough general outline. Biu-ton, Dublin, Iidinburgh, an] Yorkshira have cacli their own methods of fermentation and cleansing. 12.—EXCISE L.iws—BEEK Dcir, The Ex.ïise Laws and Regulations affecting common brev.-ers may be briefly referred to. Until 1880 the Kevenue obtained their quota from brewing rjy imposing a tax upon malt and sugar—the vi-leriac;; but by the Inland Kevenne Act of that year the Malt Tux was repealed and in its pace a tax was levied upon \ittv,x~X\\ü product. ' By section II of that Act a Duty of six shillings and threepence was charged m respect of every .3" gallons of worts brewed of the specific gravity of 1,057 deffrc.-s, and so on m proportion \ ^ I; 12 for any difference in quantity or strength. Sections 12 and 13 enact that every brewer shall be deemed to have brewed a minimum quantity of 36 gallons of worts at 1,037 for every 84 lbs. of malt or corn and for every 56 lbs of sugar used. In the matter of Duty therefore, apart from other considerations, it id to the interest of the brewer to have at his command such appliances and skill as within safe brewing limits will insure the extraction of the maximum quantity and strength of worts from the materials used, as if he fails to get the standard minimum, and is charged on the materials, the Duty becomes very heavy. The Act however provides for cases where owing to the nature and description of the materials some deduction should be made from the standard quantity chargeable, and gives the Commissioners power to allow deductions in such cases. In ordinarily well managed breweries it is rare to meet cases where the duty has been charged upon the materials. In the case of brewers for sale (as distinguished from those who brew for private use) the results of the brewings are made up in an aggregate total for each month, and treated as the result of one brewing. The Duty is payable in one sum, not later than the fifteenth of the succeeding month. To cover accidental loss and waste in the brewing, a deduction of six per cent, is made from the total quantity of worts. Since its establishment in 1880 as the basis upon which to compute the Duty, the standard gravity has only been altered once, in 1890, when it was reduced from 57 to 55. By lowering the gravity from 57 to 55 an increase of 3'636 per cent, in the Beer Duty was effected, all of which falls on the brewer, not the retailer or consumer; and probably it will be by raising or lowering the standard gravity that similar decreases or increases in the Duty in future will be made. Clause 18 of the Act is very important and, as it is short, I give it verbatin3:— " Waeu any materials upon which a charge of duty has been made or any worts or beer shall be destroyed by accidental fire or other unavoidable cause, while the same are on the entered premises of a brewer, the Commissioners shall on proof of such loss to their satisfaction remit or pay the duty charged or paid." On beer exported to foreign ports as merchandise, or shipped for use as ships' stores, a drawback of the Duty is by section .36 allowed, computed on the same basis as that upon which the Duty WIS originally levied, that is to say six shillings and threepence upon every 36 gallons of the original gravity of 1,055 and so on in proportion for any difference in quantity or strength. 13.—"SPECIFIC GRAVITY" AND " L B S . PER BARREL." The expression " Original Specific Gravity " may be explained for the benefit of any present who may not know its exact meaning. When the worts (raw beer) leave the Mash-tun they h.ave acquired, as already stated, a sweet taste by the absorption of the saocharine matter in the malt or malt substitute. They 13 are conseqiiently heavier, hulk for bulk, than pure or distilled water, and by " Original Specific Gravity " is meant the weight of a certain quantity of worts at a temperature of 60 degrees Fahr. over the weight of an equal quantity of distilled water also at 60 degrees Fahr., one degree of gravity being, by section ] 4 of the Act of 1880 deemed to be equal to one thousandth part of the gravity of distilled water. If you took a certain quantity cf water and weighed it and expressed the weight as 1,000 and if you then got a similar quantity or bulk of the worts used by Guinness or any other Irish brewer for plain porter, you would find the weight would be about 1,058. If you got a similar quantity of the worts used for double stout the weight would be found to be about 1,073, the worts for double stout being of course much stronger than those intended for plain porter. As already mentioned fermentation chances the saccharine matter in the worts to alcohol and consequently the fermenting tuns are dipped and the quantity and gravity declared, by the brewer and checked by the Excise OtKeer within one hour after the worts have been collected in the fermenting vessel. If, however, the worts are not collected before nine o'clock in the evening the gravity may be declared at any time before nine o'clock the next morning. Accordingly some brewers make a point of so arranging their brewing that the worts are not collected until after nine o'clock at night with the object of gaining any advantage which the fermentation between the time of collection and nine o'clock next morning may give them. If the fermentation should have commenced before the worts have been gauged the Excise Officer may take a sample in order to determine the original gravity by distillation. The original gravity or strength of beer is also very commonly expressed in a certain number of "pounds per barrel." You will find this especially so in England. By " pounds per barrel". is meant. by brewers the extra weight in pounds avoidupois tliat 36 Imperial gallons of worts at a temperature of 62 degrees Fahr. have over 36 Imperial gallons of distilled water which weigh 360 pounds at the same temperature. One degree of gravity is one thousandth part of the weight of water at 60 degrees Fahr., whilst " one pound per barrel" is a three hundred and sixtieth part of the gravity of water at 62 degrees Fahr. If, therefore, we leave out of account any slight difference caused by the variations In temperature of the liquors (60 F. in one case and 62 P . in the other) the relation of one degree of gravity is to one pound per barrel as one thousand is to three hundred and sixty, say '36, and the relation of one pound per barrel to one degree of gravity is as three hundred and sixty is to one thousand=2-77. When a brewer therefore speaks of " 18 pounds" beer he refers to beer, 36 gallons of the worts of which would have weighed 378 pounds avoidupois, or the worts of which, in other words, were brewed at(18x2-77) say 1,050 specific gravity; and if I refer to Irish single porter as being usually brewed at 1,058 the same thing could be expressed by describing it as (58 x 'SG) say 21 pound beer. 14 The formidaj therefore for converting from one standard to the other is:— To convert "lbs. per barrel" to specific gravity multiply the former by 2'77 or divide by 0'36. To convert specific gravity to " lbs. per barrel " divide the former by 2'77 or multiply by 0'36. The Inland Eevenue Act, 1880, section 14, enacts that an ajjproved sajcbarometer and tables shall be used to ascertain the gravity or the quantity of saccharine matter present in the worts. A'^accharometer, as its name defines, is an instrument for measuring the quantity of sugar present in the worts. The saccharometer prescribed bv the authorities for use in Breweries is that known as Bates's. It consists of a hollow sphere of brass, below which a weight may be appended and above which a straight stem of brass rises, having a graduated scale. If pl.iced in pure water the instrument would sink until the zero mark at or near the top of the brass gauge would be level with the liquid. But if placed in worts the greater density of the liquid forces the instrument upwards. The stronger the worts the more the rod will be forced out of the liquid, and the gauge on the rod indicates the .gravity of the worts which are being tested. Long's saccharometer is most commonly used to indicate " lbs. per barrel." 14.—EXTRACT. "Extract"' a term you will meet here and there in this paper, refers to the saccharine matter extracted from the malt or malting material. The extract per barrel of malt used is arrived at by multiplying the number of barrels of drink obtained by the gravity of the worts and dividing by the number of barrels of malt used. Thus, if a brewer mashes 100 barrels of malt, producing say 220 barrels of drink of a gra,vity of 60, the extract would he (220 x SO) 4-100=an extract of 132-00. This is taking the Imperial barrel of 36 gallons as the standard which to prevent confusion and erroneous comparisons should I think always be the basis, but many Irish brewers work out the extract on the Irish barrel of 32 gallons. In the case cited the extract worked out on 32 gallons would be say 248 barrels multiplied by 60=14,880 ^100=148'8. To convert the extract worked out on Irish measure to the English, or vice versa deduct one-ninth from the Irish or add one-eighth to the English. IJI porter brewing, the black malt is usually disregarded when arriving at the extract; as already stated the eiïect of roasting the malt is to almost, but not quite, destroy the saccharine-giving qualities it originally possessed. Guinness's, I believe consider that Black Malt yields about one-third of the extract given by Pale M.alt; but the general concensus of opinion amongst brewers is that it yields about one-fourth. In cases where Duty is charged on materials'. Black Malt is taken intb account by the Eevenue in the same way that Pale Malt is. 15 15,—The foregoing remarks may be regarded as a meet preface, and to forestall criticism let me i cpoat that I have not thought, it necessary, even if I had the ability, to go into variations in practice and fine distinctions. All I have aimed at is to convey c general description of the ingredients, a rough outline of the process, and short explanations of how and where the residual products arise, in order that those not familiar with the trade may more readily follow the special features of the books and accounts which we will now proceed to consider. As I think the chief value of such a Lecture as the present, which is written and intended for students, and others who may be interested in brewery accounts, lies in forms, s])eciinen entries, and othi-ir matters illustrative of what accountants and their assistants ai'e likely to meet in practice, I purpose to append copies of the forms of practically all the countinghonse books kept in an ordinary sized brewery, and of the chief quantity and produce books. Where the rulings and headings of the books may not be quite self explanatory, I have filled in specimen entries to exemplify their use. I have also thought well to ^ive pro forma postings, closing entries, &c., of some of the more important impersonal accounts, and of such as give rise to difficult questions oj- requii-e special treatment. I also add some miscellaneous forms which I thought might be useful. 3,6—EXCISE BKEWING BOOK. This is a Government Book furnished by the Excise Authorities to every brewer (Form No. 1). It must be kept in some part of the entered premises freely open at all times for the inspection of the Excise Officers in whose district the brewery is situated. Inside the Excise Book are to be found certain ])riuted directions and information of which, as throwing a light on our subject, I giie a copy :— EXCISE REGULATIONS. BEEWTERY BOOK I. Notice of Brewing, Cy'c.— Twenty-four hours at least before mashing the brewer must enter in the proper column of this book the day and hour of cunimencing to mash malt or corn or dissolve sugar, and the date of making such entry, and also, two hours, at least, before the notice hour for mashing, the quantity of malt, corn, and sugar to be used, and the day and hour when all the worts will be drawn off the grains in the mash-tun. Removing Grains— All the grains in the mash-tun must be kept untouched for one hour after the lime entered for the worts to be drawn off, unless previously gauged by the officer. Worts Collected— The worts of each brewing must be collected in the collecting or fermenting vessel, or vessels, before the expiration of twelve 16 hours after ninning into such vessel or vessels is commenced, and within one hour after collection, if the collecting is completed before nine o'clock in the evening, or, if later than that hour, before nine o'clock next morning, the brewer must enter in this book the quantity and also the gravity of the worts before fermentation, the number and name of the vessel, and the date of making the entry. The worts must remain in the same vessel undisturbed for twelve hours after being collected, unless previously taken account of by the officer. Mixing IVorts— The mixing of worts, of which no account has been taken, with worts of a preceding brewing is strictly prohibited. Worts collected in a collecting vessel, of which accoi/nt has been taken, and proper entry made by the brewer in this book, may be mixed with the produce of a preceding brewing after the expiration of twenty-four hours from the time of being collected, or as soon as taken account of by the officer, but, in either case, previous written notice must be given. The notice is to be entered in this book, also the date of making the entry, and, immediately after mixing, the quantities and gravities of the worts used. Untrue Entry^— No untrue entry is to be made nor is any entry to be cancelled, obliterated, or altered. The Brewing Book-la to be kept on the entered premises, and at all times ready for the officers' inspection, Iwo Days Notice, in writing, must be given before altering the shape, position, or capacity of any gauged vessel. DEFIIS'ITIONS. M A L T OK COKN. Porty-two pounds weight of malt or corn is deemed a bushel, and the quantity entered should be according to this standard. S D G AB. Sugar means any saccharine substance, extract, or syrup, and includes any material capable of being used in brewing except malt or corn. 28 lbs. weight of sugar is deemed an equivalent of a bushel of malt. With the form of the book itself, and the directions before you, the use of the former requires no further explanation. You will observe that the column for " Syrup " is sub-divided. Some syrups are of such density that a gallon of them is taken as equivalent to 14 lbs. weight of sugar; others are more liquid, and a gallon of them is taken as equivalent to 13 lbs. 2o2. only. This book rarely comes within the scope of our business, but, in some circumstances, it may become necessary to refer to it. 17 18.—AESTKACT BREWING BOOK. A Produce or Brewing Book or Books should be, birt axe not, kept in every brewery. They should contain at least a record tmder the operative brewer's hand of the materials used and their descriptions, and sometimes the prices, and the quantity and quality of beer produced. The totals of the materials used and drink produced, according to these books, is at the end of the year, or other financial period, worked up in the proper nominal accounts in the Ledger. These books, therefore, become important vouchers for the auditor's use. The exact number of the books, and their rulings, will depend somewhat upon circumstances, chiefly upon the size of the brewery. In Gninness's, for example, three principal books are in use, namely (1) The Brewing Memorandum Book, in which the operative brewer records the proportions of the various descriptions of malt used; the temperatures, &c. This book is one that, as accountants, has no interest for us, and the information contained in books of this kind is usually regarded, and I believe has been legally upheld in Ireland, to be in the nature of trade secrets, which the operative brewer,is not bound to disclose, even to his principal, (2) The Saccharometer Book, which corresponds to the Brewing Book we are considering. This book gives the quantity of materials used, the drink collected in the fermenting tuns, the extract, &.C. (3) The Fermentation Book, which, in addition to the operative brewers private notes as to the course of fermentation, &c., shows the quantity of drink started, and the quantity ultimately collected in the settling vat. the difference being the waste. In addition there are Quantity Accounts, in debit and credit form, between (a) the settling back and the storage vats; (6) between the storage vats and the racking vats ; (^c) between the racking vats and the cask store; the waste, or apparent v/aste, of each operation being separately shown and recorded by the head brewer. In ordinary sized concerns, however, sub-division is not necessary to the extent required in the gigantic e^tablish-ment in James's Gate. I think, for practical purposes, we may limit ourselves to the requirements of average breweries, and for such, the forms now submitted will probably be sufficient. Form No. 2, or some adaptation of it, is the type of book I recommend, showing the materials used, the worts collected and charged with duty, the specific extract per barrel, the quantity of drink which ultimately results after fermentation, and the Joss during that operation. The column showing the worts collected B 18 (103) is plain enough ; to got at the other figures the three columns, "Worts taken off," "The Brink from the Barm Press,'" and "The Drink to settling back" = 107 barrels, have to be taken, leaving the diiïerence waste, 2 barrels. It is thii custom to "prime" (render in condition fit for use) Irish porter with a certain quantity of raw worts, which will explain the column " Worts taken off." The liquor from the barm_ press, where the barm is pressed into yeast, has alrea"dy been explained. In some breweries the liquor from the barm is not i^sed, as it is considered likely to deteriorate the beer. In some of the London breweries the barm press drink is vatted and sold separately. 1 give an illustrative entry which may help to explain the working of the book; but please do not take the figures as imiicating an actual brewing operation, though they may nearly approach one. I ought to mention that the worts taken off for priming, are in some cases of much higher gravity than the averaga strength of the whole brew. It is, therefore, necessary in some cases to have two gravity columns, one for the worts taken off, the other for the ordinary worts. See Form .No. 3 for example, which is another brewing book in a slightly different form The remarks made on No. 2 ajjply equally to this. You will observe that in neither case have I d.-iii with the returned worts. As a rule it makes little or no liiffcrence, as the quantities brought forward and carried forward would not, in a Porter brewery, vary much, unless the malt was bad and required a great deai of sparging, or from anv other exceptional cause. If,-,however, monthly working accounts are made up, it would be more accurate', to include the quantity at the com-mencement and at the end of the ]ieriod. In a brewery where pale ales and table beers or other drinks ot rather high and tather low gravities, respectively, are being browed, the returned worts from the pale ale would probably be used for the light beer, and perhaps in large qitantitics, r.nd iu such cases the returned worts should be taken nto account 19.—BLBNDING OK RACKING BOOK This book (Form No. 4), shows the blending an-i racl'.nig of the beer cleansed ac.cordiug to the Brewing Book. Taking the specimen entry giN'en, 100 barrels are '• started," to which are added ^ barrel of finings, 8 of rav/ worts, 3^ of old beer, 5 from the barm press (i.e. beer pressed out of the barm taken off the beer during c'.eansingi, and 2 barrels of ullage. The total blended is thus 119 barrels ; and the beer actually racked is equivalent to 114, a loss of .5 barrels, equal to 4'4 per cent. The Brewing Book may be ruled so as to include the particulars shown in the Blending Book. J think separate books are better, but you may sometimes find there is an objection to setting out too much detail. Amongst intelligent brewers however, if you get them to keep such books at all, they prefer them to be thorough, and to go to the root of the different operations. 19 20.—STOKE BOOK (OR VAT HOUSE BOOK). Form No. 5 , This book shows the deliveries out of the store of each class of drink and size of cask. The stock is also shown on the right hand side of the folio. The deliveries and the stock in hand compared with the quantity racked according to the Blending Book plus the stock on hand at the commencement of the period, should show the waste from refilled casks, &c. Sometimes the yard tap beer is entered separately in this book, and a memo of the total abstracted at the end of the Tear and sent to the counting-house to be passed through the books. No drink should be delivered out of the store without a proper written order, as will be mentioned later on when dealing with Order Books, &c. The entire stock should be ascertained monthly and balanced. Stock of racked drink is in many concerns taken daily. 21.—OFFICE OKDEB BOOK. Form No. 6 is a copy of a book which is in use and works very well. The book contains all orders received. A page (or more, if the extent of the trade requires) is given to each day, and as drink may be ordered days and even weeks in advance, there are as many pages going on simultaneously. A good many orders are naturally taken by the draymen when delivering drink, who make a note of them on the backs of the counterfoils of their drays books. The source of the order is always recorded, a column being provided for the purpose. The book is sent each morning to the store, and the drink given to the draymen or otherwise despatched. This.book and system is usually sufficient for moderately sized concerns whose chief trade is local. In large concerns where a shipping trade is done, and where orders are booked a long time in advance, the system is naturally more elaborate. An original order book in the form of a diary is kept. Each night the orders to be executed the following morning are entered from this diary into a Forwarding Book, the form of which is very similar to, if not exactly the same, as the Form No. 6. This book is taken each morning to the Vat House and the orders noted when executed. 22.—GATE BEER BOOK. A reliable gate man is essential in all brev/eries, and, indeed in works of all kinds. His duties are to permit no goods to pass in or out of the brewery without recording particulars of them. Deliveries of beer constitute, of course, the great majority of transactions passing the gate, and as a rule, it is desirable to have a separate Gate Beer Book. It is not necessary to give the ruling of this book. It is exactly the same as the Office Order book already given. I may take ihe opportunity of mentioning that in all books in which sales, deliveries, postings. &e., of drink of various qualities are recorded, the various qualities should be shown in the same order. This may not be invariably observed throughout the 20 forms I give, but as they are collected from nine or ten breweries the want of uniformity can be understood. The gate-man of course does not inquire to whom the drink is to be delivered—in many cases that is not known at the time. He simply enters the names of the draymen, and the quantity (specifying whether hogsheads, barrels,half-barrels, or quarters) of drink of each quality. If, as sometimes happens, draymen bring back at night unsold or undelivered drink, the quantity so brought back is entered at the end of the day's transactions and deducted from the total, so as to show the net deliveries for the day. In some cases it is found almost absolutely necessary for the gate-man to keep a rough gate book and to send in a clear copy to the office each night, when the draymen have returned, and drink brought back (if any) deducted from the load originally taken out. I do not like rough and fair copy books myself, but I am stating what the practice is, and I think in some cases it cannot be avoided. Two books are of course in use for alternate days of the week. 23.—GATE EMPTV CASK BOOK. Empty casks coming in are also so numerous that a separate book is usually given to them. The ruling is so simple that I have not thought necessary to give it as a schedule. A column for the name (usually draymen's names or the names of Railway Companies and other carriers) and columns for the sizes of the casks (puncheons, hogsheads, barrels, half-barrels, and quarters) make up the book. 24.—GATE DAY BOOK. This book is used to record all goods passing in at or out of the gate other than drink, empties and grains.' I t is a plain book with a marginal column. The following entries may be taken as typical of the contents of the book:— Hth April, 1892. Received 36 sacks of black malt from Plunkett, Dublin. Delivered 10 lbs. hops to Christopher Mullen, Abbey Street, Dublin. Sent 6 cwt. oats to A. B. (the Manager of the Brewery). Received 50 tons malting coal from Helton & Company, Dublin. Received 100 barrels of malt from P. R. Norton & Company, Newmarket, Dublin. Delivered 2^ tons combings to P. Lynch & Company. Received one cask of barm from Watson & Company, Burton-on-Trent. Received 320 barrels malt from Perry & Sons, Limited, Eathdowney. &c., &c., &c. This book is taken to the office each morning, and the bookkeepers go over it carefully, and see that all the transactions it records are worked up in the counting-house books. The references to the counting-house entries are filled in in the marginal 21 column. The above book, as you will observe, is rather higgledy piggledy. If one side was used for goods entering the brewery and the other for goods leaving it, the counting-house work would be more easily and accurately performed^ It should always bo remembered that gate-men are not skilled bookkeepers, and in drawing up books for their use, the design should be as simple as possible. 25 PASS SYSTEM. Instead of having a Gate Beer Book many breweries have in use a Pass System. Por every lot of drink to be sent out, a Pass is made out in the Forwarding or Order Office, and is the authority for the vat-house man and the gate-man to permit the -drink specified in the Pass to leave the brewery. Sometimes the book is called the Ticket Book. It is printed in counterfoil form and simply bears the date and the words— PASS. Hhds. Barrels Half-barrels Quarter-barrels Pins The quality is stated and the Pass initialled by the Forwarding Office clerk. When the drayman passes the gate the Pass is handed to the gate-man, who checks the load with it, and, finding it correct, puts the Pass into a lock-up box. not unlike a small pillar post-box. The box is taken each night or morning to the Forwarding Office, is there opened, the Passes compared with the counterfoils, and the Sales Book written up from the Forwarding Book as already described. In very large breweries, as in Guinness's, they may have the Passes printed in inks of different colours to facilitate the forwarding and counting-house work. In many cases this system is used side by side with the ordinary Gate Books, the latter being used for the town trade, and the Pass System for shipping (country and export). 26.—SALES BOOKS. The Sales Books in all breweries are generally similiar In form though many minor differences in the rulings are met with which affect or result from the system on which the ledgers are grouped or the cask accounts kept; whilst in other cases the variations are slight. I have selected, and give in the appendix, three (7, 8 and 9) forms actually in use, and we will briefly consider the working, and the advantages of each. Sales Book.—Form No. 7. In this case there are several Sales Books, classified according to districts, with Ledgers to correspond. Each morning the dray Delivery Books are taken, and from them the Sales Books are written up. The columns for date, ledger folio, 22 names and addresses of customers, dray book, nnmber and counterfoil number, draymen's names and casks (different sizes) returned call for no remark. You will notice that for each ot the five classes of drink brewed a single column only is allowed. The bulk of the trade is in barrels and half-barrels; and the barrel is taken as the unit. Ten barrels are simply written " 1 0 " ; Ten half-barrels, "10/2"; Ten quarter casks, "10/1 " ; hogsheads would be expressed "10 hhds." If two sizes are delivered at the one" time, say five hogsheads and six half-barrels, they would be interlined, thus, «.n " As 'an accountant, with strong predilections for accuracy of form, I might prefer that the column for each description of drink should be sub-divided into four or (or if butts were dealt in to any extent) five divisions for the sizes of the casks. This would, however, make the book very large not to say unwieldy, and, as I am giving you what is rather than what I might consider should be, I prefer to set out the book as I commonly meet it. The amount column explains itself. The two other cash columns "Extra and Less." serve a very useful purpose, and enable the tots both of drink and money to be proved without checking theadditions throughout. For each class of drink the brewery has a standard selling price; in the case before us the prices seem to be, for mild ale 40s. per barrel; for plain porter 2Ss., and so on. They always try to obtain their list prices, but do not always succeed; exceptionally good customers sometimes exact exce|)tionally favourable terms. On the other hand, they occasionally get a little more than the trade selling price; as in the case of private customers. Taking the standard prices as the basis, the "extra and less" columns serve to record the amounts obtained over the list prices, and the amounts obtained under those prices iespectively. The "Recapitulation" at the foot of the page, shows that the totals in barrels of each class of drink worked out at list prices, and adding the amount of the exti'a column, and deducting the amount of the less column, agree with the total in the amount column. Reverting for a moment to the "casks returned" and the "casks delivered" columns, in some breweries a single column only is used as in the form under consideration, and all casks expressed in barrels. An objection to this system is that although the Ledger Account may show the casks duo in barrels, the denominations of the outstanding casks cannot, without trouble, be ascertained. In the brewery under notice the casks are not numbered. The totals from three other Sales Books are brought into the book so as to show the aggregate monthly sales. I have said that the Sales Book is written up from the Dray Delivery Books. AVhen the sales have been written up, but before they are posted, the Delivery Books are called over with the Sales Book by two clerks (one of whom, is often the chief clerk) neither of whom have been engaged in the writing up of the Sales book which is being checked. The Sates Books having been written up and checked with 23 the Dray Books, the total sales of the day are agreed or reconciled with the total quantity of beer which has passed through the gate according to the Gate Beer Book. If all deliveries to agencies and stores are passed through the Sales Book at ouce, as sales, the total of the Gate Beer Book should agree with the total of the Sales Book. In many breweries, however, the agencies and depots are not treated in this waj', the sales being only entered in the Brewery Sales Books as and when they are effected at the agencies, as shown by the agency, returns transmitted to the brewery weekly or oftener. Where this system is followed, the sales, according to the Sales Books, have for the purpose of agreeing them with the Gate Books, to be adjusted in respect of drink in stocli at the agencies or in transit. A small memorandum book, suitably ruled, may usefully be kept in debit and ci-edit form in these cases, the drink passed out being debited and the tots of the Sales Books, and the stock on hand at the various stores, in transit and draymen's hands being credited, and the totals (all entries having been correctly made) should agree. Summarized the features of the system, of which this form is a part, .ire as follows :— (a) It contains colnmns for transactions of all kinds of drink brewed, so that if a customer buys drink of two or more descriptions one entry in the Sales Book suffices; (li) It contains a column for empty casks returned, the Cask Account and the cash being kept in the Ledger in one account; but it is deficient in so far that it does not show the numbers of the various sizes of casks due by customers; (f) It enables the Ledger to be separately balanced. 27.—SALES BOOK—FORM 8. Form 8 is taken from sets of books in use in some large Dublin breweries worked on a totally different plan. There are separate Sales Books for each description of drink, a plan which, though it may be suitable for a Dublin brewery, the bulk of whose trade is in two or at most three kinds of drink, would be totally impracticable, or only practicable to a limited extent in many English breweries where a great number of ilifferent qualities of drink are brewed. The source from. which the book is written up, and the method in which it is called over and checked are similar to those already described in the last paragraph. The Customers' Cask Accounts in this case are kept in separ.ate Ledgers ; consequently no " empties " column is provided. Nor are there colimms for "'extras and less." One of the heads of the counting-house, however, thoroughly familiar with the busiuess of the brewery, goes over each day's sales, and mentally, or on a slip of paper, notes the amounts obtained over and under the list price. He then makes the summary and calculation of which I give a 24 specimen, the odd 19s. lid. deducted being the excess of tTie amounts allowed under the list prices over the amounts obtained over tha,t price. In saying that there are separate Sales Books for each class of drink, I should add that thei"e may be three or four in use for single porter and the same number for stout. A " Snmmary ol Sales Book.9 " is kept into vchich the daüy totals (both quantities and amounts) from all the Sales Books are carried, in order to get the monthly total for the nominal Ledger. As a rule, I find where the sales are treated in this way, the Per.ional Ledgers are not separately balanced. It would be much more troublesome to balance them than it ia in eases where each Ledger has its own Sales Book ; tut it is not of course impossible. Under one plan, however, an error can be located in a particular Ledger; under the other this could not be so easily done, and any difference would huve to be searched for through several or perhaps the whole of the Ledgers. 28.—SALES BOOK —FOKM 9. The details of the sales are in this case entered on the left-hand side of the folio, and on the right-hand are analysis columns for the different qualities of drink, both as to quanlii.y (reduced to barrels) and money. If required an empty casks column may be inserted. In some bveweries separate Manufacturing Accounts are made up for the difterent qualities' of drink, and where this is the case an anlysis of the sales is essential. Unless, therefore, separate Sales Books are kept for the different qualities, some such plan as that provided by Form 9 is necessary. 29.—Occasionally I have met cases where casks both ol English (3G gallons) and Iri.sh (82 gallons) measure are in use. This introduces a little complication. The difference is sometimes expressed by writing the English barrel 1/30, the Irish J /32. In a great many breweries, especially those doing a country trade, the customers pay their accounts when fresh supplies are taken by them. To save labour, the Sales Books are ruled in such cases with Cash and Discount columns, and the same book becomes the medium for posting not only the debits—the ilrink supplied; but also the credits—the cash received and iliscount allowed. The total of the cash and discount, tolumus are introduced into the Cash Book at the end of the iveek or month. In connection with the Sales Books, I may mention that most breweries have on their books a class of customers who are not given credit, but are obliged to pay for the drink on delivery, or within a few days afterwards. In many cases the practice prevails of opening accounts for the draymen, and charging them with the drink so taken out, crediting the account in one sum with any money the drayman may hand in. This vicious system is frequently the cause of great loss. There should be accounts opened for every customer, and such anomalies as draymen's accounts should be discountenanced. I i 25 30.—CASH BOOKS. The form of Cash Book in many breweries is of the simple and common tyj)e with which we are all familiar. On the debit and credit side are columns for discount, cash, and bank, all receipts and payments being entered tip in the usual way. In other concerns however, and especially where the Ledgers are separately balanced, the cash transactions are sub-divided, and dealt with in separate books as will now be described. 31.—CASH RECEIPTS BOOK.—FORM 10. In this book, a form of which is given (No. 10), all casli received on Beer Accounts is entered. There are sets oi columns for cash and discount respectively, corresponding with the Ledgers in use. In this case all cash is acknowledged direct, the draymen's receipts being only regarded as temporary, and columns recording the number of the receipt book and the folio or leaf used are provided. If Brewers made it a rule to lodge in the bank all receipts, and to make all jiayments by cheque it would be well, and would enable the Cash Book to be more effectivelj' checked and vouched at intervals, and at the end of the financial year or halt-year by their Auditors. In some cases however, notably in, country breweries, this would be impracticable. 32.—PETTY CASH PAYMENTS BOOK.—^FORM 11. All, or practically all, payments made for purposes or to persons not requiring Personal Accounts are made through this book (Form !No. 11). Analyses columns are provided to classify the items under their pro]jer heads. Occasionally repayments or refunds have to be made to customers. These also may be passed through this book, the items being brought together in an analysis column. Payments of this natura are so few In number that one analysis is in practice sufïficient; the total can be split up and the amounts for the respective Ledgers (if more than one) shown by a memorandum underneath. 83.—GENERAL CASH BOOK.—FORM 12. This Book (Form No. 12) embraces the entire receipts and payments, but mostly in a summary form from the various subsidiary Cash Books. I give a few illustrative entries embracing the monthly totals of the minor Cash Books, which I think are self-explanatory. All receipts, other than receipts on Beer Accounts, all payments for hops, barley, coal, and other important matters, or payments to persons who have Ledger Accounts are passed through this book. There is, you will observe, no Bank column. In this particular case the proprietors prefer to keep the Bank Account in the Private Ledger ; but in other cases the Bank Account is worked by means of columns in the Cash Book in the usual way. In many cases, as already mentioned, one Cash Book, drawn up in the common debit and credit form, is made to comprisfi the details of all receipts and payments. 26 34.—WAGES BOOKS. Form No 13 is one out of many books in use. The important point is to fix upon a good practical classification of the wages. In the one selected the classification is :— 1. Coopers. 2. Brewery, 3. Tradesmen. 4. Draymen and Stablemen. 5. Malting. 6. Pensioners. The item No. 2, " Brewery," is frequently sub-divided into say— (a) Vathouse. (A) Brewhouse. (/) Yard (including cask washers). The classification however, os you will understand, depends somewhat upon the size of the concern. The me.i employed in a brewery are generally on time-work, except cooperSj the majority of wlioni are on piece-work. The brewer, as a rule exercises sHi)ervision over the wages books, to see that the time or work is correctlj' entered and priced. Where the establishment is very large, however, the Time and Wages Books are made up and checked on the system followed in other large manufacturing establishments. The coopers' wages perhaps require most care and attention. 'J'hese men are generally paid by piece-work on a regular scale for new work, re-made casks (that is old barrels cut down to halves, etc.) and for repairs. One of the Cask Office staff usually looks after these wages, and prepares the wages-sheets showing the amount payable to each man. I have a preference for posting all wages to one account in the nominal Ledger, showing in inner columns an analysis of the payments under the respective hendings. The item " draymen's allovrances" is Uie amount allowed to draymen who cover country districts necessitating expenses for the draymen themselves and the horses. Usually there is a fixed scale of allowances. 35.—BILLS EECEIVABLE BOOK. This book is so drawn aa to form the Bills Receivable Ledger Account (Form No. 14). The old plan under which the total of the bills were debited to a Ledger Account, and the individual items credited as the bills were met or received, resulting in a bal.inoe the composition of which never appeared on the face of the account, and if required at any time could only be got after some trouble, is being discarded and properly so. 36.—BILLS PAYABLE BOOK. This book is also drawn in such a form as to constitute the Bills Payable Account, showing at a glance, at any time, the bills outstanding. The form of the Bills Receivable Book is 'iiutatis 7nutandis followed. 27 37.—EETURNED BEER BOOK. This Book deals with transactions of a troublesome nature. A certain class of customers have a practice of collecting the bottoms of all casks of beer, belonging it may be to thi-ee or four different brewers, the dregs of glasses, bartaps and other vessels, and in some cases mixing it with water. These the brewer is expected to take back and allow for, and, as if to add insult to injury, he is told his beer is bad. Brewers are now, however, getting a little more strict in these matters, and not so disposed to submit to the imposition practised upon them in the past. A form of which the following is a copy is in use In many of them;— Eblana Brewery, Dublin, 1892 Mr Dear Sir, The of drink received from you on the is utterly useless to us, having been we assume carelessly gathered. It remains at your dispo.sal or inspection for a week from this date, after which it must go to the sewer, but we can allow nothing for it. Tours faithfully, THE EBLANA BKEWBEY CO., LTD A notice such as the above sometimes leads to a reply asking for the cask to be sent back to the customer. It is then passed on to another brewer who may be more complaisant. The form of the book given (No. 15) will, I think, he self explanatory. In some breweries the loose practice obtains of allowing the draymen to dip the returns, and to inform the customer of the number of gallons it contains and the amount he will be allowed for it. In well managed concerns this is not permitted. All casks containing returned drink are dipped by the brewer himself, or some p'erson appointed to that duty. The contents are then sampled by the brewer or his assistant, and upon his report depends the amount (if any) which will be allowed for the returns. I insert a few typical reports taken from Retiirned Beer Books. In some cases the fault is clearly one for which the customer should not suffer. In others, it would be an inducement to further imposition to allow anything. The brewer having made his report, the quantity of drink to be allowed for is shown in gallons in the proper columns according to the quality of the drink, and the amount calculated. This is posted to the credit of the customer, and the total at the end of each month posted to the debit of Returned Drink account in the private Ledger. This account shows not only the amount, but also the quantity (in barrels) allowed. The returns allowed for, or the majority of them consisting of sound beer are vatted, clarified, and worked up' 28 hence the necessity of showing the quantity as M'ell as the amount in the Ledger Account, so that when preparing the brewing account the operative brewer may be debited with the same. As befoi-e stated " Keturned Drink " is a matter which requires vigilant attention if the brewer would avoid imposition and loss. In some cases the Sales Books are provided with a column for " Returned Drink " the total being deducted at the end of the month from the amount of the Sales. I think it is better to have a separate Returned Beer Book. 38—GRAINS BOOK. The books used in connection with the sale of grains depend upon the miüner in which this important bye-product is sold. In many breiveries, situated in large towns like Dublin, contracts are usuall;' made with half-a-dozen or a dozen or more dairymen for the sale to each, in certain proportions, of all grains produced. It may, for instance, be arranged that the grains of each brewing shall be divided into ten lots : that four of the contracting purcliasers shall take two lots each, and that two others shall take one lot each. The contracts are usually for a year, the price in the winter (31st October to 1st May) being very much higher than in the pummer when city dairymen can usually send their cattle out io grass. Wherever anj' such system as this is in operation the recording of the grains in the counting-house books, and the check upon the same is simple and effectual. The brewer sends in a note of the barrels of malt mashed at each brewing, and the grain, contractors are charged up accordingly, either weekly or monthly. Where grains are sold in small lots, and to whoever applies, proper books and an effective check become necessary. The following is a fairly good systena, which has been found to work well:—Metal tickets, representing, if square, one barrel; if round, half a barrel; if triangular, a bushel, are used, and are usually in the charge of the brewer or the cashier. By him a certain quantity of each size is issued to the Grains Clerk. This clerk keeps a cash book, somenhat after the Form No. 16. The tickets issued to him are entered on the debit side of this book, and initialed for by him. The various prices, Is. 6d., Is., 6d., &o., which head the columns, ar'e the usual prices charged for grains. If the supply is greater than the demand the price is reduced, as the grains must be sold oif quickly; if the sujiply is short, the price is corres-jjondingly raised. The number of tickets issued to the Grains Clerk on any jiarticular diiy is extended in tiie column of the price of that day. On the other side of the book is entered the cash paid by the Grains Clerk to the cashier, the latter initialing each amount. At the end of the week or month tlie book is made up. By totting the columns on the debit side the number of tickets issued at the various prices are shown. Prom these totals the number of tickets which 29 the Grains Clerk has in hand is deducted, leaving the number of tickets at the various prices, for the proceeds of which he has to account by the cash handed over to the cashier, aud the cash then in his hands, which is handed over at the halanoing time. The brewer regularly examines the grains book in order to compare and check the grains turned out with the malt mashed. An appreciable amount may be lost or gained every year by a careless or a careful grains man. In some breweries, accordingly, it is the practice to give the grains man a commission based on the grains sold as compared with the malt mashed. In many cases this commission takes the form of a small sum per barrel on the number of barrels of grains turned out over and above the nuipber of barrels of malt mashed. Thus, if 100 barrels were mashed and the grains turned out 165 barrels, he might be given a fartbjng a barrel on the 65. In large breweries the profitable disposal of the grains is a very serious matter. In some oases drying is resorted to, there being a fair trade for dried grains on the continent. In concerns such as Guinness's the transactions in grains are divided into three or more separate departments such as (a) sales to contractors, (b) ready money sales, (e) dried grains. The hooks accordingly would require to be more numerous and elaborate than in ordinary oases. As a rule country brewers, for obvious reasons, command better prices for their grains than town brewers. 39—CASKS AND COOPEEAGE—TJNBEANDED CASKS. The cask question is one of the most troublesome in connection with brewery accounts. There are many diiïerent methods in use of recording casks. In many breweries, including some that I regard as very ably managed, the casks are not numbered at all. The opinion of the pi'oprietors, with whom I have discussed the matter, is that " the game is not worth the candle." They admit that by numbering and by keeping a record against each customer of the distinctive numbers of casks sent to and returned by him the loss in casks may be reduced. But to do this requires practically a staff of clerks, and they say that the additional expenses are greater than the saving in casks. I give you these views as they were expressed to me, just adding that it was only about the year 1871 that Arthur Guinness, Sons & Co. first put branded numbers on their casks, which previously bore no numbprs. In fact, I think none of the Dublin brewers branded their casks until about the year mentioned. In cases where the casks are not numbered the cask accounts are much simplified, and one of two plans is usually followed. Under one the ordinary sales books and the ledger accounts of the customers are made to record both money and casks. The sales book Form No. 7 and the ledger Form No. 31, or forms to similar effect, may be used in such cases. This plan has the advantage that the balances of casks as v.'ïll as 30 of money may be -jxtraoted at the same time and given in the same balance book ; and the casks owing by a customer are daily brought under the notice of the manager and the counting-house staff. I have already mentioned that some of the forms used do not show the respective numbers of each denomination of casks, all casks being expressed in barrels. But in other breweries, where the casks are not numbered, and where the accounts are very numerous, the cask accounts are kept in separate books. The customers' cask accounts are ruled similarly to the form submitted—No. 17—which is in simple debit and credit form. Debits may be got from the sales book, or a casks outwards day book may be kept, in which all casks sent out are entered. The credits may also be obtained from the sales book, or a casks inward book may be kept. The ruling of both casks outwards and casks inwards will be very simple if kept, columns being provided for date, name and address, and a column for each of the different sizes of casks in use. 40—BEANDED CASKS. But usually casks are numbered, and, rightly or wrongly, most brewers now look upon the numbering of casks and the keeping of proper cask registers as essential, and believe that the additional expense entailed is more than repaid by the more prompt return of empties, by enabling claims against carriers to be more readily made and sustained, and by otherwise reducing losses to a minimum; and, if they have their books properly arranged, another advantage is gained, which to my mind is even more important than the object for which casks are usually branded. "We will therefore now consider the chief books and the general lines of the system followed and kept where the casks bear branded numbers. A word as to the system of numbering may be useful. It is an excellent plan to so number casks that the initial figure of the number at once denotes the size of the cask in question. Thus, Hogsheads may commence at and be numbered from 10,000 up to 19,999. Barrels from 20,000 to 29,999. Half-barrels at 30,000 to 39,999. Quarters at 40,000 to 49,999. Pins (if used) from 50,000 to 59,999. If 10,000 casks of each size are not sufficient for the brewery requirements, six figured numbers would have to be used (hogsheads, 100,000 to 199,999; barrels, 200,000 to 299,999, &c.) The plan of so arranging the numbering that the initial figure indicates the size or class of the article may, I need hardly say, be usefully applied to many other things as well as casks. Library catalogues, mineral water cases -ttiW»hp'.itey«jth»,»JlH>lJ..j<ilv.' J 31 (where they are numhered), railway wagona, &c., can all he treated in the same way, so that tlie first figure of the numher may be made to indicate the class, siz% or description. Resuming our consideration of brewers' casks, the principal hooks would he as follows:— (a) Casks out book (or slips). (b) Customers' cask ledger. (c) Casks in book (or slips), (rf) Cask index. 41—CisK OUT BOOK OH SLIPS. Jor the purpose of arranging and working the cask books and registers the trade of a brewer may be, and commonly is, divided into two or more departments. Let us take a case where there are two departments—namely, shipping and home. By home trade is meant the casks delivered by the draymen to customers in and about the town where the brewery is situated; shipping, comprise? casks sent by rail, canal, or otherwise. 42—HOME. A cask clerk attends regular}' in the brewery yard, and as the drays are loaded the numbers of each cask are taken by him in a book, or very often on a slip of paper. The ruling of the hook or slip is very simple. I give a specimen (Form No. 18). As a rule, the headings are not printed, the cask clerk is too familiar with their use to need them; but to be explicit, I have filled in headings, illustrating the use of each column. If slips are used (and they are more convenient than a book) they are filed in order of date, and kept for future reference—if reference becomes necessary. Sometimes the numbers are copied from the slips into a book, hut I think this causes unnecessary work, and it is always better, if possible, to work with original documents. In this department, and at this stage, the cask clerk does not know to whom the respective casks will be delivered, and, therefore, simply takes the numbers. The slip is then sent to the cask office. The draymen when delivering the casks, of course, record in the counterfoil of the dray book the numbers delivered to each customer. The dray books (when done with in the counting hou.«e) are sent to the cask office, and from the dray books the customers to whom the casks have been respectively delivered are ascertained. The ''to whom delivered" column in the casks out slip is then filled in, and the casks out slip is complete. 43—SHipriNO. The book or slip used to record the numbers of the casks leaving the yard on shipping business is ruled in exactly the same manner as that used for the home trade. The "only 32 difference in the two depaitments is that, in addition to taking the numbers the cask clerk also takes down the name, as the destination of the drink in the shipping department is always known. 44—!FoEM 19—CrsTOMBKS CASK LEDÖBE. From the casks out slip the casks are posted to the debit of the customers' cask account in the cask ledger. There are lliree columns in each account, for (1) the date when the cask was sent out, (2) the number of the cask, and (3) the date when returned. It is, of course, unnecessary to specify the size of the cask, the initial figure of the number indicates that. I give a ruling of the cask ledger, and one or two specimen entries. The columns are so few and narrow a single page of the ledger usually contains from four to six or more sets of columns, and the columns of each page are also very often divided into eight or ten divisions in the manner shown in the specimen, for convenience or reference. Though an apparently small point, I should like to mention that I con- .«ider not more than nine divisions should be made on any one page. By dividing it into ten or more a, great deal of work is caused to clerks who, in making folio references, have to v/rite in two figures instead oi one. It is not advisable to have too many sets of columns on a page, nor should the columns be too long, By means of these accounts, therefore, outstanding oask.s, the date they were sent out, their sizes, and their numbers may be seen at a glance. The book is constantly examined, and, where necessary, customers are reminded of the casks retained by them beyond the average period by a printed notice, and if this fails letters are written. 45—CASKS IN BOOK or. SLIPS. This book or slip is ruled in exactly the s&me way as the casks out slip. The numbers of every cask returned through the brewery is taken down. Of course the names of the persons who return the casks are not filled in, as frequently—indeed as a rule—they are not known at the time. The station from which the casks have come, or the railway, steamship, or canal company by which they were delivered into the brewery is, where known, noted by the cask clerk on the slip. 46—POEM 20—CASK INDEX. The casks in slips having been banded into the cask office, it becomes the duty of the clerks in the ca.«k office to at once credit the accounts of the customers by whom the casks have been returned. To enable them to do this a cask index is referred to. A specimen of this book wili be found appoided— Form No. 20. This index contains the cask numbers in regular rotation, a number of spaces being left for each cask. "When a cask goes out the date is posted in the first column, and in the second is a reference to the customer's cask 33 account. When the cask comes in the index is referred to the reference to the customers' account obtained, and the cask written off both in ihe customers' account and in the index. The illustrative entries, in the cask index will indioati that the book is also used to record the date upon which the cask has been repaired, and in some cases—Guinness's, for example, cyphers are used to indicate the class of repair, . whether new staye, new head, &c., &jc. The working coopers each bear a number. A repair-sheet is kept for each man, and the numbers of the casks given to each of them to repair are noted on this sheet. At the end o£ the week these sheets (when the wages clerks have finished with them), are sent to the cask orice, and the repairs posted-up in the cask index in the manner illustrated. Thus, to follow the specimen entries given, it will' be seen that, according to the cask index, the cask numbered 19,994 (which from the initial number we know to be a hogshead) was sent out on the 14th June, 1892. Tlio cisk account of the customer to whom it was sent will be found in Cask Ledger T (town), folio 362, division 1 of the page. It was returned on the i5th August, 1892, and went to tbe cooperage, where it was repaired in thé week which ended on the 22nd August. The cooper who repaired it was in the brewery known as No. 10, though his ordinary acquaintances might know him as John Smith. The cask went out again on the 2öth August to a customer whose account would be found in the B (Belfast) Ledger, folio 961, division 8. The cask account of the customer Henry Deale, Temple Street, Dublin, shows that he owes five casks, one hogshead, No. 19,99ü, sent 7th June; one half barrel, 37,800; two quarter barrels, 46,954 and 43,301; and one hogshead 17,398, all sent on the 14th June. 47—ANOTHER CASK SYSTEM. I give two forms—Nos. 21 and 22—illustrating another system of cask registering, which is very common. The cask is posted to the debit of the customers' account—Porm 21. At the same time, it is entered in the cask register—Form 22—by the figures 1/1, meaning that the cask has been sent to a customer whose cask account will be found on Ledger folio 1, division 1. The cask came back on the 31st December, and was credited to the customers' account. The entry in the index is cancelled by simply crossing the figures through. This system, I think, is in use in a great many breweries ; but I think it is not as good as the other plan just described. The index does not show the frequency with which a cask has gone out, nor the date when outstanding casks went out (though this can be got,' of course, by referring tj) the customers' accounts); nor is any record made of repairs, or when, the cask was broken down, or when a new cask was branded with the old number, &c., &c. The form of customers' accounts also entails the additional trouble of writing in the size of the cask in each case. 0 34 48—CoopEEAGE INDEX. In some breweries a separate index is kept T)0 record the repairs to each cask. The book is almost identical in form with the cask index already dealt with. It is a matter of opinion whether it is better to have the repairs i ndexed separately or iude.'ïed in the same book which records the " runs " a cask makes. I think the latter is, on the whole, the more useful plan in the majority of cases. A book to record wheB each cask was made and when it was condemned is .sometimes kept. I think all tliese matters are better recorded in the cask index; but the head brewer of a well-known Dublin brewery, who is looking over my shoulder whilst I write, says, " No; it is better to have a separate cooperage index;" and, as his experience is wider and better than mine, he is a safer guide than I ought to be. When a cask is broken down the number it bore is usually branded on a neiv cask. Of course if the cask number 1U,994 in the illustrative entry seemed to have been repaired again before it left the brewery, or too shortly afterwards, an inquiry would be made as to which was the real " repair." Sometimes, of course, ca.«ks gee burst, or other accidents happen, necessitating the double repair. Where the casks do not bear branded numbers an effectual check on the cooperage repairs is very diflicult. The repair-ing- shed is sometimes made with a door wide enough to admit a man but too narrow to admit a cask, though one would think that a door wide enough to let in some brewery hands would not shut out a cask. The repaired casks are all examined on given days, and checked before they leave the shod, and a new supply of casks requiring repairs put in. This, however, is not a good check ; and the great advantage of numbered casks is that it prevents any imposition in this way, because the numbers of the casks identify them, and the check on bogus repairs becomes a mere counting-house matter. 49—CASK DEPEECiATioif. The treatment of the cask account, for the purpose of arriving at the amount to be charged to the trading for depreciation differs considerably, though the object in all oases is the same—namely, to arrive at a fair charge for the wear, tear, and loss of casks. (a) In some oases the stock of casks in the brewery and in customers' hands (after writing oiï all <'hat are considered irrecoverable) at the balancing dates iis, valued at fixed prices, which are usually, lower than the actual cost prices. The cask account in such cases would, therefore, be debited with the value of the casks on hand at the commencement, and the cost of the new casks bought or made during the period, and credited with the casks paid for, and the value at the fixed prices of the stock on hand at the end of the period. The difference would be written off to the profit and loss account. 35 This method has the advantjige of simplicity, but if ilu^ fixed prices are much less (say one-half) than the original cost of the casks, it follows that the charge against the profit and loss accouot will be very erratic. Take the case of a brewery carrying a stock of 20,000 casks, the original cost of which ive will take at £1, and the fair average value at, say, 12s. Cd. Two thousand of these casks will, on the average, become useless in each year ; the average annual charge to the profit and loss account should be, accordingly, £2,0U0. But if in any particular yeai only 500 new casks are bought ov made, at an average cost of, say, £l,and 2,000 casks dropped out, the charge iu that year to profit and loss will he £1,437 10s. The following year 2,500 casks may be made or bought, and 2,000, as before, dropped out. The charge in that year will be £2,562 lOs. Thus— 20;500 SECOND YEAE. Stock Bought Stock Profit and Loss FiHST YEAR. ... 20,000 at 12/6 . 500 „ 20/- , 20,500 ... 18,500 at 12/6 . ... 2,000 . £12,300 0 500 0 £13,000 0 , £11,562 10 1,437 10 0 0 0 0 0 £13,000 0 0 Stock ... Bought ... Stock Profit and Loss 18,600 at 12/6 3,500 „ 20/- 22,0(10 20,000 at 12/6 2,000 22,000 £11,562 10 0 3,500 0 0 £15 £12 2 £15 ,063 500 ,502 062 10 0 10 0 0 0 10 0 Unless, therefore, the stocks are always maintained at the full original cost, which is double, or nearly double, what they should stand at, and unless the cost of casks never varies (and it does vary) this method of dealing with depreciation is likely to work out erroneously. (b) Another method is to write off 10 per cent, from the value at the commencement of each year. This i.s a better plan, but, of course, the stock of casks in the brewery and in the customers' hands should bo regularly ascertained, and the .•i6 value standing at the di'hit of the account shoul be , sted each year with the stocks, in order to detect any undue increase in the value, (c) Another method is to hase the depreciation on the principle that every year's trade should bear the cost of a certain number of new casks, computed on the extent of the trade. ThuS; if the barrelage of the brewery is, say, 100,000 a year, IJ per cent.= l,50(J is taken as the number of new barrels required to maintain the stock of casks, and with the cost of which the trading should be charged. In one year ?,000 new barrels may be made or bought, and charged to the cask account; in the next year no new casks may be made. The charge to the profit and loss, and the corresponding credit to the Lask account in each year would be the same—namely, 1,500 barrels at, say, £1=£1,500. I t is a useful and convenient plan to have the cask account ruled with inner columns fur the different sizes of casks, so as to show tbe stocks of each size. Adjustments should regularly be made for re-made casks—i.e.. barrels cut down to half barrels; half barrels cut down to quarters, &c. AVhere drink is exported to places so far distant that the casks cannot be returned, and the price to the customer is consequently fi,\.ed to cover the casks, care should be taken to see that the price of the casks and the casks themselves are rr.'dited to the cask account, and that the entire amount of the invoice is not taken credit for as an ordinary sale. The draymen are often alloved, in addition to their reguLiir wages, a small amount for collecting cmvties, varying perhaj.s from two shillings per hundred for rounds near the browory or in large towns to two pence per cask in the country district.s or in districts where the collection is more difficult. In these cases a simple cask account for each drayman is necessary. It is usual, and useful, to have summary accounts for casks in and out. The principle is similar to that of the " self-bxlancing" ledger. The stock in the brewer.' having been ascertained at a given date, the number is aobited to t ie a3count, and totals of the casks sent out aiso debited, and the totals received are credited. The balance of this account should correspond with the actual stock in the brewery. The slock should always be counted on the date on which the accounts of the brewery are hilanced, but in practice they are, or should be, counted monthly or quarterly, and any difference should be inquired into. A similar summary account is kept for casks with customers. The balances of these accounts are not taken out frequently, as the work would involve a great deal of time and labour. When repeated applications fail to bring casks back, and sufficient time has elapsed to render it doubtful if they vrill ever be returned, a list of the same is made and sent in to the manager, with dates, names of customers, aüd all particulars. "W^^^. I i i 37 The manager will doubtless send debit notes to the customers in default, and endeavour to recover the amount. "When he has done this he returns the sheet, with instructions for cask clerks opposite each case. The instructions generally are an authority to write off the cask as irrecoverable. Cask clerks should in no case be allowed to write off casks without some such authority. A suspense or bad debt ledger and index is kept for all casks written off as irrecoverable. Occasionally, like bread cast upon the waters, the casks return after many days, or years. To keep cask indexes and customers' accounts, in which the numbers of the casks are charged up involves, as already mentioned, a great amount o£ clerical work, aud in some breweries (one or two large ones in Dublin amongst the number) they only register the numbers and write up the index in regard to casks sent to the country and exported. Por the town trade the cask accounts are kept in the ordinary ledgers as •illustrated by Form No. 31. There are, consequently, differently-ruled sales books for the town trade and for country and export respectively. The average number of runs made by casks depends upon the nature of the trade. Other things being equal, porter brewers should get a larger number of runs than ale brewers. Guiuuess's get all round eight runs a year, aud this is about the general average in Irish breweries. 50—GABLAND'S PATENT CASK INDEX. The cask indices and accounts already dealt with are, of course, for use at the brewery itself. Proper indices and accounts should, however, be kept at all agencies and depots, and it will be obvious that an agent's books are in some respects more difficult to properly arrange than those of the brewery itself, because casks cannot be sent to any particular agency in any particular order. The numbers may be all odd and not follow c. ii other. Cask No-, 39,845, for example, may be sent to an agency, and duly returned, and may never go to that particular agency again. The form of cask register which in my opinion is most convenient and best in such oases is that registered by Mr. J. D. Garland, of Bristol. (See specimen 2Slo. 23.) The index is outwardly in the form of an ordinary vowelled ledger-index, except that instead of the right-hand margin of the leaf being lettered from A to Z, it is lettered 1 to 9, and instead of being vowelled each of the nine sections is subdivided into ten divisions, 0 to 9. The book, which has been registered, is published in various sizes. I append a copy (Form No. 23) of the register B, which seems a very useful size. 88 To illustrate the use of index, presume Casks 6,734, 67,304, 674,900, 078, 07,981 are sent to a district branch store. The clerk in charge thereat has, in the ordiiiarj' course, received his advice note, and, after checking such (taking the above numbered casks, supposed to be here and there amongst the quantity advised and received, as an illustration), proceeds as follows :— He tui-ns to section 0, sub-section 7, to get the two initial nurabers '' 67," as shown on opposite sheet. He will then enter the numbers following the two iuilial numbers. Thus, «ith cask No. 6,731, he will enter the '• S-t,'' as shown above. He fills in th'^ir respective columns : (ffl) The date of the stock sheet or invoice recording despatch of full casks to store or agent. (i) The breiv number or private mark, (p) The quality. (d) Size of cask. (e) The number of the cask, as set out above. (ƒ) When the cask is sold, the date of delivery. ly) The name and address of cusiomer, and, if necessary, the ledger folio of the cu,<tomer. Qi) The date of the return of the cask to the brewery. This entry now shows at a glance every possible particular as to this particular cask. Now take No. 07,394. It is desired to know the Tfhere-abouts of this cask. The entries are all duly tilled up in the index as above. The ledgei- reference is, say, 4/191. On turning to this reference it is shown the cask has been collected. Again referring to index, as there is no date of return to brewery, it is shown at once that the cask is at the store awaiting return to brewery. To further exemplify the use of the index, presume the clerk in charge is asked for return of casks 674,950 and 678. On reference to ca>k index it is seen that these caJcs have never been sent out, and the buying agent (or the manager or inspector visiting such store) would be able to trace by the date of the stock sheet or invoice the date when these numbers were despatched to tfce store, and demrmd an explanation as to why they have never been sent out, but allowed to become stale stock. Take now the number 67,981. On referring to index it it, seen that this cask has not been sent out, but instead in the 39 folio column the letters N.S., standing for " Not sold," and the date in the next column shows that for some reason or other this cask was returned to the brewery full on the date named. By reference to this register the full details of the stock on hand at any store can be ascertained at any moment without going into the cellars, by taking out particulars of the casks against which no folio is entered in the ledger column, and wLicli are consequently unsold. The ^ registers can be made up so as to allot the pages to the numbers commencing with such two first figures as may be more generally in use at any particular brewery. The register adapts itself to the recording of casks from various breweries, as it is only necessary for the initial of the brewery to be put against the cask number to enable it to be identified; thus, in the private mark column, instead of the brew number, the brewery initial letter can be placed thus: say "B " for Bass; "G .' for Guinness; or " A " for Allsopp, and so on. Editions B and C have been designed, to show at a glance, without any further reference to ledger, &c., the exact whereabouts of a cask, and in these editions the name and address of the customer is given. In the opinion of the inventor of the register, in largo branches this is a doubtful advantage—the fact of making the clerk refer to the ledger draws his attention to other outstanding casks, and thus facilitates collection. 51—GuiNNESs's CASK SYSTEM. I have made occasional reference to the cask system in use at Messrs. Arthur Guinness, Son & Co.'s, but, perhaps, a few paragraphs specially dealing with their method may he of interest. To dea,l exhaustively with it and all its details and ramifications would be out of the question in a paper like the present; and I think that you will agree with me when I say that there are 133 clerks (including boys) engaged in the cask department of this mammoth concern, and that two million casks of drink pass yearly through the bre'.very gates. A system framed to cope with business carried on on such a gigantic scale would necessarily be inapplicable in some respects to ordinary-sized breweries. I intend, therefore, to simply glance at its chief features. To deal e,-:haustively v/ith the system would require more than one lecture devoted to casks alone. Certain broad features are the same in nearly all cask systems, but the numberless small but useful devices and inflections which Guinness's system possesses, and which renders it well nigh perfect, are of native origin, and have been devised, and by gradations improved, not so much by studying models and precedents, as by a succession of able men. Nearly everything in Guinness's cask department is worked 40 by cyphers, or cypher letters. Thus, the name of every customer on their books is entered up in a register, and the customer is then given an index number by which in the cask department he is thenceforward known, and not by name. The months of the year never appear in the way we should write them. For January A is substituted; for February B, and so on until December, which is denoted by N. Instead of recording in their registers that a cask has had a new stave, a new head, &c., they have shortened labour and simplified their records by a set of alphabetical symbols, thus :— A may represent a new stave. B „ new head. C „ enlarging the cask, and so on. An entry in the cask or cooperage index, such as "B 11—B—10," would mean that on February 11th (1891, if in black ink ; 1892, if in red); the cask opposite which the entry is made had a new head put into by Cooper No, 10. The chief books or documents in use are :— 1. Cask out slips. 2. Transposition sheets. . 3. Cask index. 4. Cask in slips. The "Cask out slips " are made out in triplicate (by the black leaf method) by the cask clerks, who watch the departure of all drink and note the numbers of the casks and the destination of the drink, if known. Two of these slips are practically the same in form as the cask out slip already given, and it is therefore needless to reproduce them. The third copy is in a slightly different form, and serves an important purpose, and a specimen is accordingly given. (Form No. 23a.) The second of the three copies made is the advice note sent to the customer. The first copy goes in the first instance to the index number office, where the customer's index number is written on the slip. It then goes to the transposition room. The number of casks carried by the firm is so large that to commence to write up the cask indexes from each cask out slip would be out of the question. To index twenty casks, all probably odd numbers, might involve a walk of two or three miles to the indexing clerk in going from one room to another to turn up the different indices for the respective casks. The w ork of the transposition room is to avoid this. The transposition sheets, of which I give a specimen (Form No.23B.), are ruled in such a way that (to take the specimen submitted), all casks belonging to series 560,000 to 569,999, which are contained in two indices, are brought together in something like serial order. The transposition sheets are checked, not only with slip No. i, from which they are compiled, but with slip No. 3, which forms the customer's cask account. Slips No. 1 are 41 then bound together, and kept fo"jiuture reference if required, Slip No. 2, as we have already seen, goes to the customer. The transposition sheets then go to the cask index or cask register office. I give a copy of the index used by the firm and a specimen account (Form No. 23c). It is somewhat similar to the index already given, but contains some additional columns on the left-hand side. We may follow for a moment tbe entries given on this form. The page is ruled to take 25 casks, the 25 recorded on our specimen being numbers 501,075 to 501,099, both inclusive" The number " 50" only is printed at the top of the page, the four following figures being added according to requirements. From the initial figuie (five) it is known that the casks we are dealmg with are kilderkins. No. 501,075 was supplied on the 7th January, 1891, to Mr. James Bailey, of Navan. This gentlemans name is known, or can be ascertained by the customer's index numbers, the number he bears being B102. Oo lOtb February the cask was received back in the brewery. It went out again on the 15th of the same month to another customer, whose index number is F l ; was returnpd on iVIarch 4 ; went out the next day, and did not come back until 12th June. In the week ended 21st June it was repaired (a new bung stave perhaps, indicated by W. E.) by a cooper known as " R." Looking at the left hand column, we observe that the cask'went into trade (or into use) in November (IVI), 1882. The estimates relating to cask No. 501.077 are somewhat similar. The customer B251, to whom it was last supplied, kept it so long that he was charged v/ith its value, the letter " S " notifying this. Some time after being charged to and paid for by the customer, it was returned. The amount charged was refunded to the customer. The cask was then repaired and went out. When it came back it was condemned, having been found to be impregnated with oil, and was broken down. The entries relating to these casks extend over a period of two years, and in the register the entries for 1891 would be written in black, for 1892 in red. Slip No. 3 goes to another room, which we may call the archives. In the archives every customer has two pasteboard covers, the size of the slips, bearing his index number, and joined at the top by a canvas strip or hinge. Into these covers the slips No. 3 are placed, the slip being fastened by a little gum at the top, one slip being gummed on top of the other, but so that they may be readily turned over. These covers form the cask accounts of tbe customers. The Cask' in slips follow a very similar course. They go to the transposing room where the transposition sheets are made out with the numbers arranged to facilitate reference to the Index. Having been written off in the Index, the Caslt Index clerk fills in the index num.ber of the customer, which 42 of course he gets from his Cask Index. The slips then go to the archives, where each customer's cover is got out, and the casks which have come in written off. It will be seen that the Cask.' Out slips thus serve the purpose of the customers Cask Accounts, saving the labour which would be involved in writing up a ledger, and also reducing the risk of error. They have tried the system of ledger accounts but found it unworkable, except for the accounts of a few private customers. The country stores are worked from and in the brewery, the agents sending up the original Cask Out slips which are put through the ordinary routine. For Cask purposes, the kingdom is divided into several divisons, each division being known by a cypher letter, and the casks sent to and returned from each are separately summarized so as to show the outstanding casks in any district. Each year's casks are also separately balanced, the loss through irrecoverable casks on each year's trading bemg thus separately shown. To effect this there are always, as already mentioned, inks of two colours in use, black for the current year; red for the year previous. I am not easily surprised at anything within the scope of accounts, but I felt, if I did not show astonishment, and 1 may add admiration at the consummate pitch to which the organization of the Cask Department in Guinness's has been brought, and the ease and celerity with which returns and information can be obtained on matters, that ever in well regulated breweries, are not readily ascertainable. The army of the Kaiser is not more highly and efficiently organised. Statistics to exactly ascertain the life of casks are frequently compiled. I append a copy of some of the results which being taken at different periods over a large number of casks in each case may be regarded as reliable :— 1. 2. 3. 4. 5. 6. 7. e Years 10.18. 10.28. 10.14. 10.02. 10.29. 11.00. 10.23. 72.14. 10.31. The frequency with which a cask goes out does not seem to affect its life. The experience of Messrs. Guinness, taken over a series of years, and on lots so large that the average may be relied upon, is accordingly, that the average life of a cask is 10.31 years. 4a The cooperage is indexed in a separate book; and they have a very good system of check in regard to the breaking down of condemned casks. The " runs" they obtain out of each cask, are shown by the following figures, for the three years 1887, 1888, and 1891. 1887. 1888. 1891. Total Average for the Hogsheads Barrels Half Barrels Quarters. 8.7 13.3 7.6 3.3 8.8 12.7 7.8 3.1 8.8 14.1 7.6 3.2Ö 26.3 40.1 23.0 9.66 three years. 8.8 13.4 7.7 3.22 Butts, which are a special trade, go out eight times a year. All round, the casks go out nearly nine times in the year. This is not taking an average of averages, but taking the total output divided by the total cask stock. I have already said that the losses on casks are separately ascertained for each year. The extent of Guinness's losses in this way—that is, for casks neither recovered nor paid for— astonished me. It has averaged during the past twelve years f 50 per annum, and in the year 1889 it was under £20. If I had not satisfied myself of the accuracy of these figures I v/ould be reluctant to mention them, as they will seem hardly credible. As nearly as possible, one-half of their casks are repaired each year—that is, every cask in the place, on the average, goes into the cooperage once every two years. The average cost per cask repaired for wages alone was in 1891 11.66d. The average yearly cost of repairs on the entire stock was 5'74d per cask. I haye mentioned the views of certain brewers as to whether the advantages of numbering the casks and keeping numerical registers and cooperage indices are equal to the cost they involve. Guinness's cask department costs, say, £10,000 a year. Now, let us see what they gain, because they have tried both systems, and should know. They gain :— (a) An immense sum every year by being able to work their trade on a much smaller stock of casks than formerly, as casks are got in much more quickly than they could be if the number were not known. If they had now in operation the old system of unbranded casks, however ingeniously worked they would with their present trade require an additional stock of casks to the value of £165,000. The interest upon that sum and the sinking fund which it would involve (for it would have to be extinguished in ten years) would be far in excess of the entire cost of the departmrnt. (i) A saving of about 60 per cent, in the cooperage repairs. These figures and percentages may stagger you as they did me, but I am giving you facts. (o) Many other advantages, such as being better able to sustain claims against railway and other carrying companies for lost casks. 44 52—HOP BOOK. This book 'S for the purpose of recording the weight, price, description, and all other particulars of each parcel of hops received and used, and the balance, if any, representing the apparent or real gain or loss in weight. The form of the Book, No. 24, and the specimen account given will probably be self explanatory. When the parcel of hops to which it relates has all been used up, the apparent gain or loss in weight will be shown. The hops, of course, are always weighed when received. As a rule, they may be found a trifle, but not much, heavier than the invoice weight. The average weights of pockets of the various kinds are (about):— English ... ... ... IJ cwt. to IJ cwt. Americans ... ... ... The same. Foreigners ... ... ... 3 cwt. The usual tare allowances per pocket are :— English and Americans ... 6 lbs. Belgians 6 to 7 lbs. Bavarians and Burgundies ... 12 to 14 lbs. Foreigners generally ... ... 8 lbs. S3—HOP STOCK BOOK. A hop stock book and copy of a monthly balancing is given in Form No. 25. The stock may with advantage, and with little labour, be balanced more frequently than once a month say weekly. The form of the monthly balancing given might be improved, perhaps, by throwing it into debt and credit shape, but that is a small matter, the important point is the balancing itself. In the case before us (the figures being actual, though names and descriptions are varied), it appears that the deficiency in weight for the month was 2 qrs. 2lbs. This loss may be more apparent than real. There may have been slight errors in the weighings, causing the difference. Even if real, it does not follow it is preventible. As a rule— a general rule, though the turn out on the year should show a- small surplus, which is, of course, rather apparent than real, as it is the result of the hops absorbing moisture—perhaps 1 cwt. in 500 cwt. But the turn out in particular months depends inter alia upon the time the hops were bought, the time they were used, and the manner in which they have been stored. Hops bought in the autumn will increase in weight till the spring. After that time they will diminish in weight, no matter how carefully thev have been stored. The better the storage the slighter will be the fluctuations in weight. Hops should be kept in an air-tight store, where the.tempera-ture does not vary much, and where they will be free from draughts. The pockets-should also be " strained" (tightened up when they get slack or loose). 45 The item, " dry hopping 2 cwt.," in the balancing refers to the hops put in ale in cask, the operation being called dry hopping. This is not done with porter. 54—BAELEY DOCKET BOOK AND C ANE BOOK. The purchasing of barley is so important that it is often done by the proprietor himself or by the Head Brewer (who is very often a maltster as well). In many cases a reliable and experienced corn clerk performs the duty, a general supervision being exercised by the brewer or proprietor, or both. Barley is usually bought by sample and, as the corn is delivered samples are frequently taken and compared with the sample on which the bargain was made. Supposing a purchase to have been made, the usual routine is for the crane clerk who takes in all the barley and sees it weighed to issue to the farmer or person from whom received a receipt for the same. These receipts are contained in books having counterfoils, both receipts and counterfoils being numbered consecutively. See specimen form No. 26. The receipt simply states the date, the name of the person from whom received, the weight, price and amount, and is signed by the crane clerk, the counterfoil being filled up at the same time Snd initialled by him. The crane clerk usually keeps a book somewhat after the form No. 27, containing particulars of the quantities received and, where there are several barley stores, each store may have its own crane book, or if all the barley passes through one man or a single office, the store into which each particular lot of barley has gone should be recorded. This is important in case there should seem any deficiency in quantity at the end of the year. The checks upon fraud in the weighing of the barley are in some cases more elaborate. Instead of counterfoil books, black leaf dockets are issued by a clerk who sits in the weighing office and watches the weighing of the grain by the crane clerk. The docket issued to the farmer is by him taken to the maltster who checks the price and the calculation of the amount, and is then taken to the cash office for payment. The paid dockets are afterwards compared with the im.pressions in the black leaf book. Fraud, in regard to quality, is more likely to happen than in regard to quantity, and is much more difficult to prevent or to detect. .55—BARLEY PAYMENTS BOOK. The receipt issued by the crane clerk to the person from whom the barley has been purchased, is in effect an order on the cashier of the brewery in favour of the person named for the amount stated in the docket. It is not usual, nor does it seem right, that the payment should be made by the person receiving the barley. The docket is presented to the cashier in due course, who checks the calculation and pays the amount. 46 retaining the docket as a voucher. The details of the calculation are usually shown on the back of each docket, and when payment has been laade the face'cf the docket' is marked by an india-rubber stamp, thus :— Paid £135 19s 8d. 27th Oct., 1892. A. M'INTOSH, Cashier. As there may be hundreds of transactions in the course of every day or week during the barley season, the payments made for barley are for convenience entered in a barley payment book, of which a specimen is given (Form No. 28). This book gives each transaction in a single line, the date paid, barley docket number, name, weight, and amount being shown. At the end of the day, week, or month the total amount paid is taken credit for as a single item in the cash-book. When tots of the book are made up the average price paid during the week ormonth is shown. 56.—BARLEY BOOK. In many breweries the barley payment book may be found sufficient. The dockets, however, as you may well under, stand, are not presented to the cashier in the same rotation in which they are issued by the crane clerk. It may be many days, and even weeks, before some of the farmers come in for payment. This rather interferes with a regular daily comparison and check, which is or should be always made of the dockets paid with the counterfoils of those issued. Accordingly in some concerns I find that a barley book, as well as a barley payment book, is kept, of which Form No. 29 is a specimen. The barley book is written up from the counterfoils of the dockets in the order of their number and issue. In the form I give only one payment column is shown, but in some cases the right-htind side of the folio is somewhat unnecessarily, I think, divided into several columns, headed with the names of different months, the payments being entered in the column of the month in which it is made, the barley book thus showing the total payments each month, which should agree with the cashier's barley payment book. 57—BARLEY BUSHEL BOOK. The bushel weight of barley—that is, the v/eight which one bushel, a measure of capacity, weighs—is one great test of the quality of the grain. Every corn clerk, or whoever buys the barley, is provided with a miniature bushelling apparatus. In many places the bushel weight of each lot, or each large lot, of barley is recorded ; but experienced barley buyers can generally tell by handling and inspection what the barley wil! bushel. I mention this question because it sometimes i\\tttiitï\ii»ii^\ LJ iri'fiWiiWiiiitii'lfcftiVnBii'ilif'i 47 becomes necessary at the end of the year to ascertain what was the average bushel weight of the barley bought. The same remarks applies to the malt made, which is in many cases bushelled frequently as it comes off the kiln. A barrel of barley weighing SGlb. to the bushel (a weight not often got) should ordinarily turn out a barrel of malt weighing 421b. to the bushel. In other words, the malting process should roughly reduce the weight by one-fourth, 58—PURCHASE BOOK OR JOURNAL. In most of the breweries with whose accounts I am acquainted the purchase book is not kept in the form we should expect to find ' in Manchester and the North generally. As a rule, in manufacturing concerns an invoice guard book is kept, the invoices being gummed on the left-hand side of the page, the right-hand side being ruled with columns (money and quantities) for the various kinds of goods purchased ; or the invoices may be gummed into a separate book and numbered serially, and a purchase book kept with columns on the left-hand side for the invoice number, date, name of person from whom purchased, and the amount, the right-hand side being ruled with columns for the amounts and quantities of the various descriptions of goods. The chief purchases in a brewery are barley (or malt), hops, and coals. The purchases of barley, however, would not well lend themselves to treatment in this form, and hops are usually bought in large quantities, the transactions in any year being comparatively few in number. As a matter of practice, I therefore find that it is common to have a purchase book without any special ruling, in which each purchase is stated in detail (weight, price, quality, or description, &c.), and posted separately to t
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|Titel||A lecture on brewers' accounts|
|Auteur||by W.M. Harris|
|Collectienaam||NIVRA Historisch Archief, UBVU gedigitaliseerd|
omtrent het gebruik der boekerij van het Nederlands Instituut
van Accountants, vastgesteld in de bestuursvergadering
van 5 Mei 1948.
1. Leden en assistenten van het Instituut kunnen gratis van
de bibliotheek gebruik maken.
2. De termijn van uitlening is als regel één maand; deze kan
op aanvraag worden verlengd.
3. Indien een herinnering aan terugzending nodig is, betalen
leden en assistenten hiervoor f O 10 administratiekosten.
4. Tijdschriften worden alleen in gebonden jaargangen uitgeleend;
lopende jaargangen liggen ter inzage.
5. Boeken, welke voor examinatoren van belang kunnen zijn,
kunnen indien nodig binnen de duur van een maand worden
teruggevraagd. Van deze omstandigheid wordt als regel in
de desbetreffende boeken melding gemaakt.
6. Anderen dan leden of assistenten van het Instituut kunnen
van de bibliotheek geen gebruik maken, uitgezonderd:
bibliotheken, ten aanzien waarvan wederkerigheid verzekerd
is, en wel gratis, indien ook te dezen aanzien wederkerigheid
studenten van Nederlandse Universiteiten of Hogescholen,
op dezelfde voorwaarden als die, welke ook voor assistenten
van het Instituut gelden,
personen die, ter beoordeling van de Adjunct-Secretaris
van het Instituut, onder door hem te stellen voorwaarden
tot het gebruik van de bibliotheek worden toegelaten.
PATENT NUMERICAL REGISTER
BREWERS' CASKS, &c.
For use at Agencies and Stores, and by Brewers' Buying A gents;.
and at Burton Breweries for recording Branch
SHOWS AT ONE GLANCE EVERY POSSIBLE PARTICULAR THAT CAN BE
REQUIRED ABOUT ANY GIVEN CASK.
At one glance it shows you:—
(1) The Unsold Stock.
(2) The Date the Casks were sent to the
(3) The " Brews," " Qualities," and " Sizes."
(4) The Date of Delivery.
(5) The Name and Address of Customer
to whom Cask is sent.
(Editions B and C.)
(6) The Date when Casks were returned to
(7) The Numbers of uncollected Casks.
By the use of this Register you can refer to any Cask you
want in less than 5 seconds^ and everything is shown clearly
and without confusion.
liy C. HOWARD TKIPP, of Yoi-k anil Tadcaster, embracing; tlie jiracticnl working
of the Office, Malting, iJrewing, Wine and Spirit, Mineral Water,
and Bottling Departments.
TRIPP'S "BREWERY PRODUCE" BOOK.
Special Agents for the Sale of the above, and of all Mr. C. HOWARD TRIPP'S
Sets of Eulings for all the most Improved Patterns of Brewers'
Account Books sent on application.
HUDSON & KEARNS,
BREWERS' STATIONERS AND PUBLISHERS,
83 SOUTHWARK STREET, LONDON, S.E.
omtrent het gebruik der boekerij van het Nederlands Instituut
van Accountants, vastgesteld in de bestuursvergadering
van 5 Mei 1948.
1. Leden en assistenten van het Instituut kunnen gratis van
de bibliotheek gebruik maken.
2. De termijn van uitlening is als regel één maand; deze kan
op aanvraag worden verlengd.
3. Indien een herinnering aan terugzending nodig is, betalen
leden en assistenten hiervoor f O 10 administratiekosten.
4. Tijdschriften worden alleen in gebonden jaargangen uitgeleend;
lopende jaargangen liggen ter inzage.
5. Boeken, welke voor examinatoren van belang kunnen zijn,
kunnen indien nodig binnen de duur van een maand worden
teruggevraagd. Van deze omstandigheid wordt als regel in
de desbetreffende boeken melding gemaakt.
6. Anderen dan leden of assistenten van het Instituut kunnen
van de bibliotheek geen gebruik maken, uitgezonderd:
bibliotheken, ten aanzien waarvan wederkerigheid verzekerd
is, en wel gratis, indien ook te dezen aanzien wederkerigheid
studenten van Nederlandse Universiteiten of Hogescholen,
op dezelfde voorwaarden als die, welke ook voor assistenten
van het Instituut gelden,
personen die, ter beoordeling van de Adjunct-Secretaris
van het Instituut, onder door hem te stellen voorwaarden
tot het gebruik van de bibliotheek worden toegelaten.
THE MANCHESTER SOCIETY OF CHARTERED ACCOUNTANTS;
THE MANCHESTER CHARTERED ACCOUNTApS,' STUDENTS'
THE SHEFFIELD CHARTERED ACCOUNTANTS' STUDENTS' SOCIEI.Y.'^'^
Delivered to a joint Meeting of the Manchester Society of
Chartered Accountants and the Manchester Chartered Account-laits'
Students' Society, held in the Chartered Accountants'
Library, King Street, Manchester, 21st Novembei', and redelivered
to a Meeting of the Sheffield Cliartered Accountants'
Students' Society, held in the Law Society's Rooms, Sheffield,.
22nd November, 1892,
WM. HARRIS, A.C.A.
( A L L RIGHTS RESERVED.) M
D U B L I N :
THE PAPER AND PRINTING COMPANY OF IRELAND, LIMITED,
SEVILLE WORKS, SEVILLE PLACE,
PBINTEHS *I*O PUBLISHERS, DUBLIN, BELFAST, CORK, ANB LIMERICK.
Introductory ... ...
Selection ol Subject
Scope of Lecture
Malt Substitutes—Sugar, &c.
Process of Brewing
Excise Laws—Beer Duty
" Specific Gravity " and " Lbs. per Barrel"
Extract Brewing Book, and Excise Regulation
Brewer's Survey Book
Abstract Brewing Book
Blending or Racking Book ...
Store Book or Vat House Book
Office Order Book
Gate Beer Book ...
Gate Empty Cask Book
Gate Day Book
Gate Pass System
Bills Receivable Book
Bills Payable Book
Returned Beer Book
Casks and Cooperage—ünbranded Casks... ... 29
Do Do Branded Casks ... ... 30
Cask ])epreciation ... .,, ... 34
Garland's Patent Cask Index ... ... 37
Guinness's Caslt System ... ... ... 39
Hop Book ... - ... ».. 44
Hop Stock Book ... ... ... 44
Barley Docket Book and Crane Book ... ... 45
Barley Payments Book ... ... ... 45
Barley Book ... ... ... 46
Barley Bushel Book ... .... ... 46
Purchase Book or journal. ... ... ... 47
Customers' Ledgers ... ... ... 47
Agents' Returns, &c. ... ... ... 48
Order Forms ... .,. ••• So
Accounts Furnished Book ... ... ... 51
Agents' Stock Book ... ... ... 51
Monthly Returns " ... ... ... 52
Balance Book ... ... ... 53
Private or Nominal Ledger ... ... ... 54
Cost Price of Drink and Calculations ... ... 61
Annual Accounts ... ... ... 64
Audit ... ... ... ... 67
Kemar'KS as to Investigations of Brewing and IMalting
Accounts ... • ... ... 67
Forms o( the Books and Accounts—For List see page ... 74
(Of the Firm of Craig, Gardner & Co.. Acconutants, Dublin),
Associate of ih-: Institute of Chartered Accountants in En inland
and Wales, and of the Institute of Chartered Aaotintants
When asked to deliver a Lecture to the Manchester
Aecouotants Students' Society, I felt that compliance wit'a the
request was the least acknowledgment I could make of a heavy
debt under which I he to that Body. I had the honour to be
one of the members of the Preliminary Committee appointed
to draft the rules and generally organize the Society, and,
if I gave some l i t t le time to the Society's affairs, I received in
return more than an average share of the benefits it conferred
on its members generally. ] am glad to see that a fair number
of those who composed that original Committee are still active
members and oiricials, and I am fain to think that since its
establishment, ten years ago, the .Society has progressed not
only iu numbers .and resources, but in public spirit and intellectual
energy. It was only after I had commenced to prepare
this paper that 1 became aware that it was also to be delivered
to the Manchester Society of Chartered Accountants ; and I
have since been requested" to re-read the paper to the Sheffield
Accountants Students' Society. If I had known this at the
commencement the paper might have been made a little more
exhaustive. I can only hope that my auditors may be satisfied
with a Lecture originally written and intended for delivery to
that Society the members of which I felt might extend to my
shortcomings the indulgence which ancient friendship may
2.—SELECTION OF SUBJECT.
In selecting Brewers Accounts for the subject of this paper,
I have been influenced by several considerations. The matter
is not one which, up to the present, has received in our circles
that share of attention which its importance would seem to
demand, although it is scarcely needful to say that the subject
has already been well and ably treated. Mr. Howard Tripp,
Manager of the Tadcaster Brewery, some time ago contributed
to the Brewers' Journal a series of able and interesting articles
ou Brewerj' Management, which have since been reprinted;
and Mr. C. H. Walkden gave t h e Manchester Students' Society
a very useful lecture on Brewers' Accounts last year. To both
these works I may have to refer ; but when to the productions
of these and other writers my own mite is contributed, I
imagine the whole ground will not even then be covered.
Secondly, in few, if any, businesses has the conversion, in
recent years, of private concerns into Limited Companies been
more generally applied, necessarily calling very largely for the
services of Accountants. And if to this I add the fact that
Dublin, Manchester and Sheffield rank as three of the largest
brewing centres in the United Kingdom, I hope I shall have
justified my selection of a subject, to say nothing of the
circnrnstance that for my own sake I wish to reduce to writing,
and arrange in order, forms, facts, statistics, and information
relating to Breweries and Brewers' Accounts gathered from a
fair practical experience amongst a number of them,
3.—SCOPE OP LECTÜEE.
I am speaking to an audience, most of whom are probably as
well acquainted with the subject as I am myself. But I have
no iloubt there are some to whom Brewers' Accounts are not
familiar, and by whom, perhaps, brewing itself is abusinessnot
very clearly understood. It is consideration for this minority
which induces me to 'preface the body of the Paper with a
short and simple account of the ingredients used in, and an
outline of the process of, brewing; and to explain shortly the
Excise Regulations, and the few technical terms which must
unavoidably be used. This preface I trust may enable all to
whom these remarks are addressed to more intelligently follow
the remarks respecting the chief Books kept in Breweries and
their respective uses ; the Accounts and matters often arising
in their preparation and audit; and miscellaneous points
relhting to the subject.
The chief ingredient Malt, which may be de6ned as grain
which has been steeped in water, allowed to germinateand then
dried, calls first for attention. Nearly all kinds of grain—
wheat,,oats, rye, maize, beans, &c.,—may he, and, in the past,
have been used to make Malt. But Barley is par- excellence, the
malting grain. Its chemical constituents, its husk (which is
neither too thick nor too thin), the flavour it gives to the beer,
and its regularity and general adaptability for the making of
Malt has led to its universal and almost exclusive use.
Towards the end of the month of September, and during the
months of October and November, the bulk of the purchases
of Barley are usually made for the eutire season. It is bought
in Ireland by weight (barrels weighing 22i lbs., and containing
4 bushels) ; in England by measure (quarters, which contain 8
bushels usually equivalent to two barrels). It is needless tb
observe that great experience and discrimination is required in
the purchase of Barley and indeed of all brewing materials.
The Barley should be of good colour (straw), plump in the body,
well closed at both ends, and with not too thick a skin. The
entire stock of Barley required for the whole season or year is
usually bought within a peripd of from six or eight weeks,
;iJyl^^'^i,'^.-i' '• "';'*'i^,'J^5jt^ï.'.
necessitating the bulk of it being stored. In these circumstances,
it is usual for the grain to be dried on a kiln, otherwise
the moisture it contains might induce heat, and premature
germination, before the whole of it could be malted, with the
result that it might become mouldy. If not kiln-dried, It
requires, as a rule, to be regularly turned in the store to prevent
the evil consequences that would otherwise arise. Before
being malted the Barley is first screened, just as in the North
we screen coal, in order to separate the small barley from the
full sized grain otherwise, when being malted, the grain would
not germinate pari passu. In all but very large breweries, the
small barley is either sold or used for horse feeding. In such
coucerns as Guinness's the quantity of small barley obtained is
sufficient to enable them to malt it separately.
The first operation in the malting process is that of steeping.
A " steep," as it is called, is a large cistern, made of concrete,
Iron, slate, or other material, and of various sizes, ranging from
one capable of holding twenty barrels to one capable of holding
four hundred or more barrels of grain. The Barley is covered
with water, and allowed to soak thoroughly for from fifty to
seventy-two hours, according to whether the Barley is light or
heavy, and also, perhaps, to a small extent, according to
whether the water is hard or soft. Home grovra barleys are
usually heavier than foreign growths, and soft water will
permeate the grain more quickly than hard water. When the
steeping period has expired, the water is run off and the grain,
which by this time has «woUen and become very soft, is thjowji
on the floor of the malthouse. The floor is usually made of
concrete, slate, or some other substance gi-ving a firm, hard,
even surface. The grain at first is } saccharine ;
(c) patent grist; (rf) raw grain; (