The Minneapolis journal. [volume] (Minneapolis, Minn.) 1888-1939, 1906-03-04

His Duties, His Responsibilities, and t
for Success-What This Calling
Copyright, 1905, by Nathaniel G. Fowler, Jr.)
w HILE the bookkeeper is re-
" quired to exercise intelli-
gence, and the expert book
keeper must possess more than ordinary
skill, the work is to a considerable ex-
tent clerical, and in some degree me-
chanical. His mind is by no means at
standstill, but the routine Of his
work has retarding influence on its
development, and tends to mechanical
methods of thought. This condition
presents contrast to the callings in
life where men are required to mingle
with their fellowmen, and where they
stand or fall on the merits of their
ability to quickly meet kaleido-
scopic conditions as they transpire.
The profession or business of book
keeping brings man into contact with
the inside of business doing, and puts
him in possession of most valuable
facts on which to base sound conclu-
sions about the particular business in
which he is working. Bookkeeping
should, therefore, train a man to step
up into ownership of business. But
history shows that, as rule, book
keepers do not graduate into owners
or partners.
The rank and file of bookkeepers are
clerks, and will remain such, unless
they become head bookkeepers or have
some other duties in connection
j with their bookkeeping. Their posi-
ton is subordinate, and they usually
4 do not seize opportunity for exercising
! more than clerical judgment. Under
stand that I am here referring wholly
to bookkeepers who do nothing but
i keep books, not to those who have
| other duties, or who are office mana
gers, experimenting or head book
keepers, and thus occupy, in connec-
ton with their bookkeeping, some
/ executive or advisory position.
1 Two fundamental business branches
open up from the Office boy: one leads
i toward the selling or active side, the
other toward the bookkeeping or cler.
i ical side. -. : =,
1 Unusual talent is sure to show itself
1 No matter how 1t starts, the seed OF
ability will grow even in sterile soil
. and will sprout at the mere suggestion
of fertility. Under the most severe
handicap, it will develop into success
but great ability is exceptional, ani
not usual. The ordinary boy, with onl,
average ability, and more than 80 PEI
cent Of our youth are not above the
ordinary grade, is very dependent upo1
his start. He is likely to travel fol
. life upon the road he begins to wall
upon. If he starts in as bookkeeper
bookkeeper he is likely to remain
! subject to limited advancement. If h
1 chooses the selling or active side O.
I business, and has as much as ordinar,
!. capacity, undoubtedly he will ris
higher and accomplish more than h
, will in purely acleriealo lines, simply be
1 cause this active side Of bushes
/ broadens5 him, develops him, and give
! more opportunity than the exclusivel
!. indoor and more closely confined posi-
/ tion presents S#ns -~, FL
! But knowledge Of bookkeeping ha
j it's advantages, and ca few months o
) training in this department may no
J injure the boy Of better parts, and ma
l do him good, even ifshe does not inten
81 to remain bookkeeper.> If he studio
in this way purely for the experienc
] that clerical work will give him he mus
& keep his true object in life before hin
and practice bookkeeping and othe
:. clerical work simply as means to al
s other end. Upon general principles
however, would not advise boy Q
more than ordinary ability to take u
: bookkeeping, even for its experience
!, unless he intends to perfect himself i
: that art, for sometimes it is quite diff
cult to turn from the road on which on
' has started. ,l.s.
e The good bookkeeper must have
;: natural liking for figures. Unless h
> has, he can never rise from the lowe
;, ranks. He must be methodical, exac
d and have strong, well-trained meme
r ry, and he must be a good penman.
II General business ability, and capacit
Z for fnanciering and craftsmanship, al
not essential qualifications; in fax
these are seldom possessed by the goo
II clerical worker.
81 Expert bookkeepers, or accountant
who travel from office to office an
+ from store to store, examining book
and correcting the mistakes of tt
:. = regular bookkeepers, occasionally cal
: from $4,000 to $4,000 a. year, but tt
rank and file probably do not receiv
d more than $4,000 year.
ell Not one bookkeeper in 10000 ca
e ever become an expert accountant, an
b if there were many more expert a
e4countants than there are now in practic
!. : they would find extreme difficulty in o.
: tanning engagements, for only the lar
+ est concerns employ them.
= Auditors are expert accountan
e who possess much more than cleric
J ability, and are able to size up gener
IS situation and successfully handle
e While their work is not entirely r
moved from the bookkeeping side, ST
:, = they are not accountants in cleric
y sense, and they rank commercially wi
Z secretaries, treasurers, and general ma
,eS ayers In fact, the frst-class audlte
70 ol4bo b;o training NAV have been chic