English Translation

14-05 4. Current debt - Supplier account 5. Working capital - Köstungsgeld (works funds) 6. Stocks (goods and feed stocks) Pig fattening B. Profit and loss accounts. Revenue accounts: Discount account, price compensation account, waste processing account. Cost accounts: Operating expenses: wages, salaries, staff commitment, cooking firing, light, heating, power flow, water, shrinkage, shortages, crockery breakage, repairs, maintenance costs, laundry, soda, soap, etc. The general overview of the proceeds and expenses in the factory kitchen gives in the first row a help s b u c h (pattern B). Special discount account, price compensation account, waste recycling account is only kept in the large factory kitchens. Here the income and expenses are compared. The inventory is taken up by the goods receipt book (pattern C). The whole accounting in the factory kitchen then forms part of the main accounting of the plant. Pra g, October 1942. Ing. W. Köster e. h. 1724-42 - Kolis & Co. Prague XII.