book, and 33.5 per cent had day-books. Thus showing that 37 more
firms kept day-books than kept ledgers, and 62 more firms kept
cash-books than ledgers. Of the 260, 28 had mechanical cash registers
and 64 had some form of record in addition to or other than those
named. In a phrase, the Negro business man is learning the methods of
the business world in keeping track of his business affairs, though in
most cases they are small. Table XXVII gives the details on this
point. (See p. 121.)

TABLE XXVII. MEANS FOR KEEPING ACCOUNTS USED BY 309 NEGRO BUSINESS
ENTERPRISES, MANHATTAN, 1909.

--------------------------+-----------------------------------------------
|Means used in accounting by Negro business
| enterprises.
+-----------+-----------+-----------+-----------
Class of | Ledger. | Journal. | Cash-book.| Day-book.
establishment. | | | |
--------------------------+-----+-----+-----+-----+-----+-----+-----+-----
| Yes.| No. | Yes.| No. | Yes.| No. | Yes.| No.
--------------------------+-----+-----+-----+-----+-----+-----+-----+-----
Barber shops | 2 | 43 | -- | 45 | 23 | 22 | 7 | 38
Brokers | 13 | 3 | 3 | 13 | 16 | -- | 8 | 8
Coal, wood and ice | -- | 13 | 1 | 12 | 2 | 11 | 7 | 6
Dressmaking and millinery | 1 | 7 | -- | 8 | 5 | 3 | 1 | 7
Employment agencies | 3 | 11 | 2 | 12 | 10 | 4 | 4 | 10
Express and moving vans | -- | 10 | -- | 10 | 4 | 6 | 5 | 5
Groceries | 10 | 25 | 3 | 32 | 12 | 23 | 21 | 14
Hairdressing, etc. | 1 | 4 | -- | 5 | 1 | 4 | 3 | 2
Hotels and lodging houses | 4 | 6 | -- | 10 | 3 | 7 | 4 | 6
Pool and billiard rooms | 1 | 9 | -- | 10 | 5 | 5 | 2 | 8
Printers | 2 | 3 | -- | 5 | 3 | 2 | -- | 5
Restaurants and | | | | | | | |
lunch rooms | 2 | 10 | -- | 12 | 8 | 4 | 1 | 11
Saloons and cafes | 3 | 2 | 1 | 4 | 2 | 3 | 2 | 3
Tailoring, pressing, etc. | 2 | 19 | 2 | 19 | 7 | 14 | 8 | 13
Undertakers | 8 | 3 | 1 | 10 | 5 | 6 | 5 | 6
Miscellaneous | 8 | 32 | 2 | 38 | 16 | 24 | 9