The Princeton union., 1899-12-28

Men Z Oncy always SOTTCCCly KepUs
Z thought that was what bookkeepers
ere hired for"
IF books were always correctly kept
there would be little for us to do; but
It happens. unfortunately for some but
fortunately for US, that people occa-
sionally do not keep their accounts ac-
curately."
And can you always find that out If
you examine the books?"
ALWAYS"
Cant a man make his accounts SO
that no one can tell that there is any,
thing wrong?"
The belief that such thing can be
done has placed many poor wretch in
prison. 1t has been tried often enough"
II am sure they can do it in the states.
l have read of it being done and con-
tinued for years. Men have made off
with ,sreat sums Of money by falsify-
ing the books, and no one found it out
until the one who did it died or ran
!. away"
, Nevertheless, if ON expert accountant
had been called in he would have found
out very soon that something was
wrong, and just where tho wrong was
and how much"
II didn't think such cleverness pos
sible. Have you ever discovered any
thing like that?"
II have"
What is done when such a thing is
ilscovered?"
THAT depends upon circumstances.
Sc cd in
"Why, it's like being a detective. 1
wish you would tell me about some Of
the cases you have had. Don't make me
ask too many questions. Talk"
II don't think my experiences would
interest you in the least There was one
ease with which had something to do
in London two years ago that"
"Oh, London. don't believe the book
keepers there are half so sharp as ours.
Ef you had to deal with American ac-
countants you would not find out so
, EASILY what they had or had not DONE
"Wel, Miss Brewster, what tell you
is, Of course, in confidence. l wouldn't
whisper it to anybody else, but may
say 1 have just had an experience of
that kind with some of your very sharp
est American bookkeepers. I found
that the books had been kept in the
most ingenious way, with the intent to
deceive. The system had been going on
for years."
"How interesting. And did you call
ina policemanr
mo. This was one of the cases where
4 policeman was not necessary. The
books were kept with the object OF
showing that the profits of the m-of
the business-had been much greater
than they really were. l may say that
one of your American accountants had
already looked over the books, and,
whether through ignorance or careless
ported them all right. They were not
all right, and the fact that they were
not will mean the loss of fortune to
some people on your side of the water
and the saving of good money to others
on my SIDE"
Then 1 think your profession must
: be Il very important one."
WE think so, Miss Brewster. Iwould
tike to be paid a percentage on the
money saved because of my report"
"And won't you?'
UNFORTUNATELY no."
Il think that is too bad. Isuppose the
discrepancy must have been small, or
the American accountant would not
have overlooked it."
Il didn't say that he had overlooked it.
Still, the size of the discrepancy does
not make the difference. A small error
is as easily found as a large one. This
one was large. l suppose there is no
4 harm in my saying that the books, talk
ing them together, showed profit of
$4,000, when they should have shown
a loss of nearly half that amount. I
hope nobody overhears me-"
No; we are quite alone, and you may
be sure will not breathe a word of what
you have been telling me-"
Don't breathe it to Kenyon, at least.
He would think me insane if he knew
what have said."
rs Mr.. Kenyon an accountant, too?'
''Oh, no. He is mineralogist. He can
go into a mine and tell with reason.
able certainty whether it will pay the
working of it or not. Of course, as he
says himself, any man can see six feet
into the earth as well as he can. But il
is not every man that can gauge the
value of working minc so we'll as John
Kenyon"
Then while you were delving among
the figures, your companion was delv.
ing among the minerals?"
"Precisely."
And did he make any such startling
discovery as you did?"
!. mo; rather the other way. He finds
the mines very good properties, and hi
thinks that if they are managed intelli
gently they will be good-paying invest
nents-that is, at proper price, yor
know-not at what the owners ask fo1
them at present. But you can have NJ
possible interest in these dry details.''
Indeed, you are mistaken. I thinl
what you have told me intensely inter
esting''