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.