The basic ingredients of beer are water; a starch source, such as malted barley, able to be fermented (converted into alcohol); a brewer's yeast to produce the fermentation; and a flavouring, such as hops, to offset the sweetness of the malt.hen the fermentation is complete the brewer may rack the beer into a new tank, called a conditioning tank. Conditioning of the beer is the process in which the beer ages, the flavour becomes smoother, and flavours that are unwanted dissipate.