The Calhoun chronicle. [volume] (Grantsville, W. Va.) 1883-1984, 1901-10-29
SYMPATHY FOR sooKxEEPERs.
Men Who frequently Have to Bear
weighty Responsibilities.


Welghty Responsibilities.
"rhe fellow who has to handle a
considerable amount OF money that
belongs to other people Is constantly
In dread" said an old accountant yes
tcrday. while discussing recent defai-
| cations. land my own experience in
such matters has caused me to have n
world of sympathy for the man VINO
gets into trouble. The man who has
to keep track OF the cash for large
institution wears a heavy responsible
ity. and the responsibility generally
wears its way into his character i'm
one way or another. The impress will
sometimes be found in higher ten
stoned nerves. and will manifest itself
in a certain Feasibility of tempera-
ment n crabbedness, an overweening
excitability, quickness TO resent and
things OF that sort. Again. | have
known accountants to become morose.
and l have seen some cases of thor
OuShly developed melancholy. The
wonder to me is that so few instances
of complete nervous ard mental col
lapse are to be found among the men
who spend their lives In handling
large sums OF money that belongs to
other persons. The dread which con.
stanuy huunts the bookkeeper is some
thing terrific. The very slightest mis-.
take will throw him clear out of bal
ance, and in many cases the account.
ant does not enjoy that system OF
checks enabling him to balance his
= q oil I'm In,
stttutions close their accounts as they
go along, and the men who work in
these institutions know the charges.
the credits and the balances generally
at the end OF each days work, thanks
to the system of daily Clearances
This makes the work OF the honest
man in the bank easier. r. .,Fe-
But the harder lot falls to another
class OF accountants who are forced
TO handle large sums OF money daily,
men who receive money in various
amounts OF various denominations
and for various purposes. and who
have to pay it out in the same way:
men who. in the regular course OF
things, have to take due bills from
stockholders and employees, and who
have many other such practices to deal
with. These things so to the very vi.
tails OF his professional efficacy, and
his personal integrity, and hence he is
constantly haunted by the dread that
some small error. through no fault of
his, Will creep into his record to re.
proach him in one way or the other.
The point is that the bookkeeper is
not sufficiently protected. for errors
may slip in from side lines. by over.
looking a misplaced due bill or some.
thing of that sort. On the other hand.
so much has been received and so
much has been paid out in the regular
course of business, and the employer
VIII take the balance sheet for 4 cor.
rect story of the company's business.
The incomes and the outputs must bal
ance, but the poor accountant fre.
qucntly finds himself toillng far into
the night in an effort to bring about
this happy result. He knows that
there must not be the difference of Il
hairs breadth. fiGuratively speaking.
when his employer scans the balance
sheet, for in this age OF easily aroused
suspicion he feels that his personal in
tegrity is involved in the matter. Cor.
rect balances do not only measure the
professional efficacy OF the account
ant, but they also form yardstick by
which the employer measures the
moral worth of the man. These re-
Elections, and my own experiences.
strengthen the sympathy 1 have for
mat vast horde OF fellows who are
keeping daily tab on the worlds bust
ness, footing up the profits and losses
and figuring the balances first one
way and then the other at the setting
Of each days sun" 49, New Orleans
Times Democrat. 49, -.....