A blank book of unusually large size is required for the elaborate method of keeping the store room accounts shown on preceding pages, in fact it is intended for both storekeeper and steward or manager to make entries; the former carries out his own part showing the amount of the daily issues etc., and the steward using ink of another color (to show which were his own entries, in case of dispute) fills in the number of meals served and the cost per head. As in such a case the storekeeper is almost sure to use a common memorandum book to make his entries in first, at the time of issue, and copy it into the big book afterwards the objection of "double trouble" will be made everywhere but in the largest hotels and another method is here offered, sufficiently simple for use in a written book yet more comprehensive than the first example. The " recapitulation " - which is for the proprietor to see at a glance - is here unnecessary, the totals appearing in a separate column plain to see, and these columns added separately, prove each other and reduce the chances of making mistakes.