The canteen record is perhaps the most difficult as it is a combination
of a wholesale and a retail transaction and more or less involved in the
general house expenses. Not only should a record be kept of all goods
purchased at wholesale, as to quantity and price and when bill is paid,
but a record of daily sales is absolutely necessary. Canteen cash at the
end of each day should be handed over to the Director and entered in the
petty cash book.
The accompanying Cut D is a suggested form for keeping the canteen
accounts.