Chapter IX: Part IV: Miscellaneous (2)

If a shipping business is conducted, a shipping department account should also be kept, and to this account can be charged all bread shipped at the rate of, say three cents per loaf—crediting same to bread department. Charge should be made to this account for all express charges and for its proportion of salaries. The credit to this account will be the gross charges to the parties to whom bread is shipped. The difference will show the profit or loss.

My experience has been that if the proper charges are made for all expenses in connection with shipping, including losses owing to bad account, the wear and tear and loss of baskets—the shipping department will invariably show an actual loss, even on the basis of charging only three cents per loaf for all bread used in shipping, unless bread returned by the drivers is used in shipping, and which is used for this purpose by some bakers, and which otherwise would have to be disposed of for considerably less.

Cake Department.

Where cakes, pies, cookies, etc., are made in connection with bread they should be separated from the bread department and all could be included in one department called Cake Department, or any other name suitable. The materials used for the making of these goods should be charged direct to this account when purchased, and all materials used from the bread department merchandise should be charged to Cake Department merchandise and credited to Bread Department merchandise. Also charge to Cake Department its proportion of bakers’ salaries, light and fuel, and other expenses belonging to this account. The credit to this account will be the drivers’ returns from the sale of pies, cakes, etc., and for those sold to the store or shipping customers.

Store Department.

If a retail store in conducted in connection with a bakery, all goods taken from the shop should be charged to Store Account at the regular wholesale prices, and credited to the bread or cake department. Charge should also be made to Store Account for clerk salary attending store, and should also be charged for its proportion of light and fuel, office salary, and other expenses, and also for all merchandise purchased from the outside to be sold in the store. The credit to this account will be the daily sales as shown by the cash register.

Stable Feed.

A stable feed account should be kept to which is charged all items of hay, grain, etc., used for horse feed. At the end of the month the balance of this account can be charged into Stable Expense Account. The object in keeping this account separate is for the purpose of arriving at the cost for feeding a horse for a given period, which can be done by dividing the number of horses into the total charges to this account.

Stable Expense.

Charge to this account items of medicines, veterinary bills, shoeing bills and stable man’s wages, and all other items of expense belonging to this account. At the end of the month charge the balance in Stable Feed Account to this account, which will then show the entire cost of operating the stable.

General Accounts

Ledger accounts should also be kept of Buildings, Harness, Horses, Machinery, Fixtures, Ovens and Wagons, and a certain amount should be credited at the end of each month to each of these accounts to cover shrinkage, the total amount of these shrinkages being charged to Expense Account. Ledger accounts should also be kept of Insurance and Taxes, charging all bills for these items to these accounts, and crediting these accounts at the end of each month with their monthly pro ratio for these items, charging at the same time this pro ratio to Expense.

Inventory.

To install an accounting system as described above, which is on a monthly basis, it will, of course, be necessary to take monthly inventories of Fuel and Merchandise for each department, Stable Feed and Store Stock.

A system such as I have outlined is adequate for handling the accounting end of a baking business having an output up to eight or ten thousand loaves daily, but for a larger baking business a more intricate system would of necessity have to be installed and which would carry with it a great many more accounts than I have named.

A great many minor record accounts could be kept in connection with the above system, but it would be quite difficult to explain all these.

Breaking an Egg with One Hand.

The trick of breaking an egg with one hand is something that you should learn how to do. It not only gives you speed, but shows that you are a workman thoroughly familiar with your business. The trick can be acquired with a little practice. To do it nicely the hand should be a little moist. Hold the egg in the right hand between the forefinger and the second finger with the thumb on top. Strike the egg once sharply on the rim of the glass to crack the shell, then holding it over the glass press down slightly with the thumb and the egg drops out, leaving the shell in the hand. While learning to do this the glass should be allowed to stand on the counter, so that if you fail, the left hand can come to the assistance of the right; but just as soon as you know that you can break the egg with one hand, then you can hold the glass in the other. This saves time, especially when you have two or three to prepare at once. When you have become proficient with the right hand try the left until you, can use either or both.

PRACTICAL FLOUR TESTS

Color and Texture.

The color of bread made from wheat flour varies with the kind of wheat used in making the flour and also with the grade of flour used in making the bread. All wheats contain minute quantities of a yellow coloring matter, consequently a fresh, well-milled unbleached patent flour has a live, bright, yellow tint. This yellow tint disappears when a flour is aged or artificially bleached and the flour becomes almost snow white. The lower grades of flour have, in addition to the yellow color, a dark color, due to foreign matter and bran particles. This color does not improve much with age, nor is it possible to improve it by bleaching.

Bread usually appears whiter than the flour from which it is made. This is due to aeration, i. e., mixing air and gases thoroughly through the dough in kneading and fermentation. Very little bleaching really occurs during fermentation, in fact fermentation changes some of the starch which is snow white into dextrin, which is a yellow substance. The whitening effect of aeration, however, overcomes the yellow color due to chemical change and causes the bread to appear whiter than the flour.

In comparing colors of bread in comparative baking tests, there is no better method than allowing the loaves to cool, cutting a slice from each, placing side by side, and using your judgment as to the value of each color in comparison to standard loaf. In comparing a number of loaves by this method the colors will range through tints of white, yellow, gray and blue. Taking pure white as 100 per cent. the other tints in order of their value, are yellow, blue and gray, but it sometimes becomes a question of judgment of the observer which of the colors is the brightest and most clean and of most value.

The texture of bread is caused by the expansion of the dough by the carbon dioxide which tends to escape but is held in and gathers in small quantities through the dough. When bread is baked the dough retains a permanent shape and the cavities in which the gas gathered give the bread a porous appearance. These holes vary in size and shape. A flour with a good quality of gluten holds the gas in small globules and therefore the holes are small and usually elongated from bottom to top of the loaf. This is good texture and when touched gives a sensation of touching velvet. A poor gluten allows the gas to gather into large, round globules and produces a coarser texture and one which is harsh to the touch. Too long a period of fermentation or too much water in the dough will also produce poor texture. As in color, value of texture depends on the judgment of the observer.

MEMORANDUM.

For Notes and Recipes.

_We build the_

_Standard Oven_

_For Bread and Cake_

With every modern improvement, strong and durable.

Baking service is =perfect and uniform= in every part of oven.

CONSUMPTION OF FUEL
SURPRISINGLY SMALL

——

_Standard Oven Co._
_Pittsburgh, Pa._

When writing advertisers mention Book of American Baking

Red Star Compressed Yeast Co.

79-81 Buffalo St., Milwaukee]

“_Big Diamond_”

is the strongest flour known to the trade—always uniform—always highest in quality.

_=Big Diamond Milling Co.=_
_=Minneapolis, Minn.=_

When writing advertisers mention Book of American Baking

THERE IS MONEY IN THIS FOR YOU!

=THE MIDDLEBY=

=The up-to-date oven
For the up-to-date baker!=

When buying an oven,
why not buy the best?

Why not get an oven that will raise the quality of your goods? Why not get an oven that will save you fuel?

Better quality of your goods means increase in business, and increase in business means money to you.

A saving in fuel also means money to you.

YOU GET ALL THIS IN A MIDDLEBY OVEN

We want you to get the benefit of this saving, and we know you can get it by using a MIDDLEBY. Write to-day for our catalogue.

=Middleby Oven Manufacturing Co.=
=769 West Adams Street, Chicago=
=286 State St., Boston, Mass.= =605 So. 6th St., St. Louis, Mo.=

When writing advertisers mention Book of American Baking

Thomson Loaf Moulders

These machines are rightly recognized throughout the world as the STANDARD machines for moulding dough. Over 1,500 have been sold.

=Combination Loaf Moulders=

Regular Loaf Moulder with an Attachment for making Long or French Bread.

=Zerah Ballers=

Round up your doughs. It will give you a larger and better loaf.

=Combination Roll Moulders=

Either straight finger rolls or perfectly pointed Vienna Rolls may be made on these machines.

=Zerah Continuous Proofing Closets=

These closets are a great help in the proofing of your doughs.

Let us tell you more about our machinery.

WE ARE THE LARGEST EXCLUSIVE MANUFACTURERS OF BAKERS’ MACHINERY IN THE COUNTRY.

———

C. A. Thomson Machine Co.
345-349 Main Street, Belleville. N. J.

When writing advertisers mention Book of American Baking

=The Hubbard Portable Oven=

Meets every requirement in the baking trade.

Bakes perfectly.

Send for catalogue and full particulars.

—————

=HUBBARD PORTABLE OVEN CO.=
New York: 262 West Broadway Chicago: 1136 Belden Ave.
Philadelphia: 47 North 7th Street Boston: 10 Broad Street
St. Louis: 506 North 18th Street

_Write nearest office_

When writing advertisers mention Book of American Baking

=HOYT’S GLUTEN BISCUIT CRISPS=

=Made from Gum Gluten=

========

THE MOST DELICATE GLUTEN PRODUCT MADE. RECOMMENDED FOR PROTEIN DIET AND FOR INFANT FEEDING.

========

ASK ABOUT OUR

=Pure Gluten Flour=

_SAMPLE MAILED FREE_

========

The Pure Gluten Food Co.
90 WEST BROADWAY, NEW YORK

When writing advertisers mention Book of American Baking

OP MALT EXTRACT

for Bakers’ Use

is the Cream Syrup from select, rich, ripe, Minnesota barley malted.

The day has gone by when the baker of bread can afford to ignore the value of O P Malt Extract.

The value is real, real to the baker and real to his customer.

Formulae for its proper use in bread work, cake, buns, doughnuts, etcetera, will be supplied to users.

Maybe you can get along without it. We don’t deny it,—so could our ancestors get along without steam and electricity, but—

Send your order now.

Put up in 112 lb. cases, half barrels and barrels.

We are the World’s Headquarters for Malt Products.

=Malt-Diastaste Co.
79 Wall St., New York=

Laboratory
Garden St. & Bushwick Ave.
Brooklyn.

Dept. Baking Technology
1124 Myrtle Ave., Brooklyn.

Dept. Medicine & Analytical Chemistry
Maltzyme Co., 21 Smith St., Brooklyn.

When writing advertisers mention Book of American Baking

SEVENTY PER CENT.

of the bread consumed is baked at home, because the housewife thinks it CLEANER and BETTER than the bakers’ loaf.

A wrapped loaf SATISFIES her as to its cleanliness, and tends to CONVINCE her that the quality is superior.

GERM PROOF

DUST PROOF

MOISTURE PROOF]

The large line of Bread Wrappers manufactured by us includes the finest quality that can be made, as well as some very good, but cheaper ones.

Some are waxed on one side only and may be fastened to the loaf with gummed tape. Others are so waxed that they may be sealed with heat without using string or tape.

_=Send for Samples and Prices.=_

_UNION_ _WAXED & PARCHMENT
PAPER COMPANY_

_Hamburg, New Jersey_

When writing advertisers mention Book of American Baking

Take These Three Rings

Strength

Flavor]

Assemble them in this manner

and you have the mark that stands for the =best= there is in =Malt Extract=.

Making all the malt we use from the best barley purchasable enables us to supply you with better Malt Extract for less money than any one in the business.

=Let us prove it to you.=

=P. Ballantine & Sons
Natural Cereal Syrup Dept.
NEWARK, N. J.=

=============_Distributing Depots_=============

=NEW YORK, CHICAGO, PHILADELPHIA,
BOSTON, BUFFALO, TORONTO AND MONTREAL=

When writing advertisers mention Book of American Baking

“Thorobred” Mixer

_=Best on SOFT and STIFF Doughs. Easy running—few parts—rigid.=_

_=Reduce your LABOR COST and improve your output and bank account.=_

_=SIMPLE, DURABLE, EFFICIENT.=_
——————

=The Lynn-Superior Co.=
=CINCINNATI, OHIO=

=BOSTON=
=NEW YORK=
=ST. LOUIS=
=KANSAS CITY=

When writing advertisers mention Book of American Baking

_When you need_

Jams, Jellies
and Piefillings

Extracts or Specialties

_Be sure you order from_

H. A. JOHNSON CO.
STATE ST. BOSTON

Everything for the

Baker, Confectioner
and Ice-Cream Maker

When writing advertisers mention Book of American Baking

EKENFLOR

THE
BEST
MILK
POWDER
MADE

——————————

In summer, of all times, why use liquid or condensed milk? It sours quickly, attracts flies and gives your bake-shop a dirty, unsanitary appearance.

We are making, as always, the standard milk powder—the one by which others are judged. =EKENFLOR= is its name, and it is made in several grades, containing various percentages of butter fat.

——————————

=THE EKENBERG CO.=
=CORTLAND, N. Y., U. S. A.=

When writing advertisers mention Book of American Baking

_Put a_

_Liquid Iceless Soda Fountain_

_In Your Retail Store_

It brings in cash money and lots of it every day.

The profits are large and the soda water crowd buys your bakery and confectionery goods, besides increasing the business of your ice cream department.

Best advertisement a retail baker can have.

Run it every day in the year—cold sodas in Summer and both hot and cold sodas in the Winter.

THE LIQUID ICELESS

will _save_ its whole cost in reduced ice bills, compared with any other fountain made.

We sell it on very easy payments—let it pay for itself out of _part_ of the profits.

Write the nearest “Liquid” Branch. Use the coupon.

The Liquid Carbonic Co.

CHICAGO New York Pittsburg St. Louis Milwaukee Cincinnati Dallas Minneapolis Kansas City Atlanta

......................................................

THE LIQUID CARBONIC CO.

Please give full particulars and estimate of cost on
a Liquid Iceless Soda Fountain to occupy not over

...... ft. x ...... ft. floor space.

Name..............................

Town................ State..

Book of American Baking.

When writing advertisers mention Book of American Baking

_Fleischmann’s Yeast_

Has been the STANDARD for half a century, thus indicating that its QUALITY and UNIFORMITY has always met the requirements of Bakers.

=The
Delivery
Service=

is as perfect and dependable as the United States Mail.

Fleischmann’s Yeast NEVER disappoints in any way.

When writing advertisers mention Book of American Baking

Keep Posted

Bakers Weekly

is the only Weekly Bakers Paper in America and its Special Editions devoted to the _Retail_, _Wholesale_, _Operative_, _Technical and Cracker Baker_ are widely read the world over.

DOMESTIC SUBSCRIPTION
ONE DOLLAR YEARLY

SAMPLE COPIES ON REQUEST

AMERICAN TRADE PUBLISHING CO.

NEW YORK CITY

When writing advertisers mention Book of American Baking

* * * * *

Transcriber’s Notes:

Obvious punctuation errors repaired. Some fractions were sometimes printed as 1-3 and sometimes as ⅓. All were changed to ⅓. Repeated headings were removed to avoid redundancy for the reader.

Many of the recipes had baking temperatures of a much higher degree than we’d use in baking now such as 550. These were retained as printed.

Varied hyphenation was retained as in words like cornstarch, corn-starch and corn starch.

The four pages of blank Memorandum changes were condensed to one.

Page 6, “Neopolitan” changed to “Neapolitan” (Neapolitan Cake)

Page 16, “ozs.” changed to “oz.” (2½ oz. powdered)

Page 19, “Carraway” changed to “Caraway” (oz. Caraway Seed)

Page 25, “nuterine” changed to “nutrine” (pound of egg nutrine)

Page 25, “33” changed to “330” (about 330 degrees F.)

Page 28, “fondard” changed to “fondant” (good fondant icing)

Page 30, word “in” added to text (in certain kinds of)

Page 32, “cottoline” changed to “cottolene” (8 pounds cottolene)

Page 39, “manufactuer” changed to “manufacture” (manufacture of cakes)

Page 48, “Chicolate” changed to “Chocolate” (Chocolate icing is made)

Page 50, “dissove” changed to “dissolve” (then dissolve the soda)

Page 53, “litle” changed to “little” (and a little flavoring)

Page 59, twice “foudant” changed to “fondant” (vanilla flavored fondant) (pink colored fondant)

Page 69, word “it” added to text (solution it becomes)

Page 70, “Old samples” changed to “In old samples” (In old samples of)

Page 72, “hydroscopic” changed to “hygroscopic” (is very hygroscopic)

Page 79, “degreess” changed to “degrees” (heated to 176 degrees)

Page 80, repeated word “the” deleted from text. Original read (Of the the carbohydrates, glucose)

Page 80, “C6 H12 O6” changed to “C_{6}H_{12}O_{6}” (those of C_{6}H_{12}O_{6})

Page 89, “thte” changed to “the” (a little while the)

Page 89, “for” changed to “far” (been too far prolonged)

Page 89, “sig nof” changed to “sign of” (a faint sign of red)

Page 91, “whichc” changed to “which” (yeast which gives)

Page 92, “the 2shortest time lontains” changed to “the shortest time contains”.

Page 92, “(a)” changed to “(A)” ((A) a suitable “wort”)

Page 92, “oyxgen” changed to “oxygen” (gases, hydrogen and oxygen)

Page 99, “avery” changed to “a very” (a very strong flour)

Page 100, “fourth” changed to “fifth” (The fifth process in bread)

Page 108, “solr” changed to “sour” (regular sour dough)

Page 108, repeated phrase “piece of sour dough is added by some” removed from text.

Page 109, “frund” changed to “grund” (A larger “grund sour”)

Page 111, “distain” changed to “disdain” (disdain sour and flavorless)

Page 112, “albumenoids” changed to “albuminoids” to match rest of usage (higher content of albuminoids)

Page 116, table, all “gms.” for plural grams changed to “gm.” to match rest of usage in text and common usage as well.

Page 116, “ang” changed to “and” (and significant facts)

Page 116, “resuts” changed to “results” (but the results show)

Page 116, “celluose” changed to “cellulose” (enclosed by cellulose)

Page 117, “adde” changed to “added” (had no sugar added)

Page 120, “quanties” changed to “quantities” (may use larger quantities)

Page 129, “nutrious” changed to “nutritious” (nutritious extractive matter)

Page 130, “propagandation” changed to “propagation” (befitting their propagation)

Page 131, “went” changed to “want” (such as want to get)

Page 132, “Viscuous” changed to “Viscous” (Viscous fermentation produces)

Page 151, “minues” changed to “minutes” (in twenty minutes’ mixing)

Page 153, “havve” changed to “have” (all have books full)

Page 155, “oounce” changed to “ounce” (as ¾ ounce to)

Page 155, repeated word “are” removed from text (if they are are not found)

Page 158, “H^{2}O” changed to “H_{2}O” (matter 0.7, H_{2}O)

Page 159, “lactrose” changed to “lactose” (lactose is the only)

Page 161, “Baterial” changed to “Bacterial” (the Bacterial Contamination of)

Page 163, “nad” changed to “and” (yeasty color and possessed)

Page 183, “etcetra” changed to “etcetera” (buns, doughnuts, etcetera)