The daily chieftain. [volume] (Vinita, Ind. Ter. [Okla.]) 1898-1902, 1901-10-25
SYMPATHY FOR BooKKEEpERs
They often Dear HeaFy weight
of Responsibility That Leaves
Its Impress.

'The fellow who has to handle q
considerable amount of money that
belongs to other people is constant
ly in dread" said an old accountant
recently, while discussing recent de-
falcations, "and my own experience
in such matters has caused me to
have world. of sympathy for the
man who gets into trouble. The man
who has to keep track of the cash
for large institution wears heavy
responsibility, and the responsibility
generally wears its way into his char
acter in one way or another" says the
New Orleans Times-Democrat The
impress will sometimes be found in
highly-tensioned nerves, and will
manifest itself in certain irascibili-
ty of temperament, a crabbedness, an
overweening excitability, a quicIness
to resent and things of that sort.
Again, | have known accountants to
become morose, and have seen some
cases of thoroughly developed melan-
choly. The wonder to me is that so
few instances of complete nervous
and mental collapse 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 constantly haunts the book
keeper is something terrific. The
very slightest mistake will throw
him clear out of balance, and in
many cases the accountant does not
enjoy that system of checks enabling
him to balance his books as he goes
along. Banking institutions close
their accounts as they go along, and
the men who work in these institu-
tions 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. But the harder
lot falls to another class of ac-
countants who are. forced to handle
large sums of money in various
amounts of various denominations,
and for various purposes, ard 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 go to the
very vitals 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 reproach him in one way or the
other. The point is that the book
keeper is not sufficiently protected,
for errors may slip in from side lines,
by overlooking a misplaced due bill,
or something of that sort. On the
other hand, so much has been re-
ceived and so much has been paid /
out in the regular course of business, I
and the employer will take the bal
ance sheet for a correct story of |
the company's business. The incomes
and the outputs must balance, but !
the poor accountant frequently finds
himself toiling far into the night in
an effort to bring about this happy
result He knows that there must
not be the difference of a hairs
breath, figuratively speaking, when
his employer scans the balance sheet
for in this age of easily aroused sus-
picion he feels that his personal in
tegrity is involved in the matter.
Correct balances do not only measure
the professional efficacy of the ac-
but they also form yard
stick by which the employer meas
ures the moral worth of the man.
These reflections, and my own ex-
Deriences, strengthen the sympathy
have for that vast horde of fellows
who are keeping daily tab. on the =
worlds business, footing up the prof
is and losses and figuring the bal
lnces first one way and then the
other at the setting of each days