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Brewers' and Bottlers' Accounts (1906)
By Herbert Lanham

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Publisher: Gee & Co., 1906.
Hard Cover, 191 pages, 6.00 x 8.75.
Item #1451

By 1900, brewers, like most other businessmen, realized that old-fashioned "back of the envelope" bookkeeping was detrimental to profitability. Thus, brewers began to seek out standardized bookkeeping procedures that they could apply to the unique operations of the brewery. Herbert Landham published this book in 1906 to help fill that need. "It must be remembered," writes the author, "that the word 'brewery' covers an extremely varied and comprehensive business. Usually a brewery manager must not only understand the brewing of beer, but the buying of barley, hops, sugar, horses, and fodder, and the manufacture of malt. Further, he has to manage freehold and leasehold properties, agencies, and depots, and possibly also to superintend the running of public-houses under management. He must be a chemist, a salesman, and, if land is attached to the concern, he may be a farmer in a small way for the growing of hay and the keeping of pigs." For these and many other reasons, good bookkeeping is an absolute must, urges the author. Nearly 200 pages outline the proper arrangement of accounts, ledgers, bills, etc. unique to a typical brewery.

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