The citizen. [volume] (Berea, Ky.) 1899-1958, 1917-03-01
Vocational Column
IN THE WILDERNESS

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A bitter wind was blowing when
Wyllard stood outside the little tent
the morning after he had made a
landing on the ice. He was TO lee
ward Of the straining canvas which
partly sheltered him, but the raw
cold struck through him during the
previous day. His joints achcd I'M
pleasantly, and his clothing had not
quite dried upon him. He was con-
scious of a strong desire TO crawl
back into the tent and TO sleep
again, but that one il would clearly
mot be wise to indulge in, since they
were, he believed, still some dis
lance of the beach, and the ice
might begin TO break up at any
moment. II stretched away before
him, scanned by fissures and SER
rated ridges here and there for a
few hundred yards, then was lost in
the snow. AS he gazed at II he
shrank from the prospect Of the
journey through the frozen desola-
ton.
With a SILVER he crawled back
into the tent where his two COM
panions were crouching beside the
cooking lamp. The feeble light OF
its suffering blue flame touched
their faces, which were graver than
usual, but Charley looked up as he
came in.
Winds dropping" announced
Wyllard CURLY. We II start as
soon as you have made breakfast.
We must try TO reach the beach to-
night
Charley made no answer. though
the dusky-skinned Siwash grunted,
and in a few more minutes they
silently commenced the meal, which
was promptly finished. They struck
the tent, and packed il with their
sleeping bags and provision upon
the sled, and then taking up the
traces. set out across the ice. The
light had grown clearer now, and the
snow was thinning. but il still whirl-
ed about them, and lay piled in
drawn-Out wreaths TO lee Of every
hummock or ragged ridge. They
floundered knee-deep. and in the
softer places the weight upon the
traces grew unpleasant.
By bookkeeping, We mean the
keeping an orderly record Of finan-
cial transactions. A we'll kept set
of books becomes a history OF the
business showing receipts and pay
.ments Of cash.. purchases and sales
of property, the details Of indebted
ness between persons, the expenses
of conducting the business and its
results.
Bookkeeping, then is the recording
Of information regarding the crea-
ton and care OF wealth, and so
is Of interest to everyone. Definite
knowledge OF the sources Of losses
and gains for this year ought TO en-
able us to avoid the losses and in
crease the gains next year. Book
keeping is thought by many TO be
necessary only for the merchant,
the manufacturer, and the banker,
this is a mistake.
The farmer, the housewife, and
everyone else, no matter what his
occupation. should keep such books
of account as will enable him at
any time TO know exactly how much
money he has received and paid
out, what he has given or received
for the money, which his transac-
tions have made or lost money for
him, how much the gain or loss has
been, and whether on the whole he
is getting ahead in the world or
running behind.
II is often said that no two bust
ness men keep their books alike,
and that Is true. The number and
form OF the books that will be neces-
sary, and the particular way OF
keeping the accounts, must always
depend upon the nature and size
of the business. and the wishes OF
the one who is keeping the books.
But in spite OF all these differ
ences Of form. the foundation prin-
ciples of bookkeeping practice are
the same. Whether the form Of the
books be simple or double entry,
whether the business be running
farm or keeping a store, the object
OF the business is gain, that, is o
profitable expenditure Of time and
money. The purpose Of our book
keeping is TO safeguard our proper
~ incraasa tho profits from our in