In respect of seats sold to the libraries and agents the form F is usually adopted, and the daily total included in the theatre final return at the net amount.

The programme receipts (where a charge is made for programmes) are simple to record. The attendants are handed a number of programmes, and have to account at the end of each performance for the selling value of those disposed of; the programmes unsold are returned in verifying the accounts. A statement is generally handed to the manager by the chief

attendant, accounting for all the programmes received from the printers, which are accounted for by the cash and unsold programmes.

In the case of musical plays, it is customary to sell copies of the musical scores and lyrics, and the form given below, which is practically selfexplanatory, will be found useful:

The advertisements which appear upon the programmes are generally sublet to a contractor or advertising agent, who, paying an agreed sum, supplies the programmes to the theatre free of all expense to the proprietors, who thus avoid the necessity of an advertisement ledger being kept. This

also does away with a great deal of detail in book-keeping, as will appear when one remembers that the advertisements do not all run for the same period, nor always occupy the same space.

As in the case of the programmes, cloak-room receipts are returned each day or week, as the case may be, by the various attendants, such return being duly signed and handed to the manager for inclusion in his accounts; the receipts being verified by reference to the counterfoils of the tickets issued by the cloak-room attendants.

In most theatres the refreshment receipts are derived from a contractor, who, paying a weekly or monthly rental for the privilege of working the bars, runs them as a speculation of his own. In the case of theatres of variety (music halls), it is customary for the proprietors to manage the bars themselves; and in most concerns it is an important part of the earning power of the undertaking. It is customary to keep separate Stock Books for each bar, and charge the goods to the bar attendant at selling price, thus making each one account for all goods received by handing over cash for that sold, and accounting by stock for the unsold portion. The daily takings are handed to the manager, and at the end of each week, or other convenient period, stock is taken and the receipts verified.

The following are the usual forms and books adopted in the refreshment department in places of entertainment where the proprietor undertakes the catering himself. The details must of necessity vary in different circumstances, and these are merely given as a guide:

There are various other incidental sources of income derived by carrying on theatres, such as sales of plays, costumes, properties, etc., and the provincial or colonial rights of plays; but they are of such a special nature, and are so dependent upon the special conditions under which the sale takes place, as to need little or no reference in the present work, beyond the particulars furnished hereafter.

As to Expenditure

The expenditure on revenue account may generally be summarised under the following headings:

Front of House.
Stage Expenses.

General Expenditure.

The "front of house and stage expenditure" is usually dealt with in what is known as the Treasurer's Account, the item of "general expenditure" being such accounts as are applicable more to the general administration of the concern, and not entirely to the " front of house or "stage."

The principal expenditure of a theatre or concert hall, apart from the capital expenditure in relation to the buildings, furnishing, and fitting of the theatre, consists, as before stated, of the weekly treasury.

The following are the usual divisions of such expenditure adopted by many theatres as being most convenient; the details may vary in different concerns, but the principle is practically the same.

Salaries (as per sheet).

Orchestra

Conductor.

Salaries
Expenses.

Stage Expenses--

Manager

Petty cash.

Assistant Manager

Carpenter and account

Properties and account

£ 8.

d.

Carry forward

. £