Accounting Log #2

Steve sent in scans from Mrs. Kelly's location. Who was Mrs. Kelly? Who knows, but in 1958, she was supplementing her income quite nicely.


OK, so what sort of accounting system are these people using? Looks like in January 1958, ma kelly was running a Frolics and a Dude Ranch.

Dave in California has corrected me on the interpretation of an accounting ledger, so it looks like:

The first column of numbers is cash in, the second column cash payout. The machine operator and ma barker ... err...kelly were splitting the profits 50-50, and the accountant cleverly labeled the last two columns "location" and "operator".

In January, mrs. kelly and the operator each profited $78. Each machine cost around $800 to buy.

In February, the operator swapped out the Frolics for a Gay Time, and that boosted the take 50%. Guess that shows the value of rotating the machines.

For the entire year, the location and operator each grossed ~$800. Not a strong location. A good place would have taken in 4x that much.