Secretarial practice

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Monograph

Identifikator:: 1828236004

URN:: urn:nbn:de:zbw-retromon-249926

Document type:: Monograph

Title:: Secretarial practice

Edition:: fourth edition

Place of publication:: Cambridge

Publisher:: W. Heffer & Sons Ltd

Year of publication:: 1930

Scope:: viii, 987 Seiten

Digitisation:: 2022

Collection:: Economics Books

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Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XV. Accounts

Collection:: Economics Books

CHAFTER Xv ACCOUNTS IN a company of any magnitude the book-keeping and accounts will be under the control of a separate official, who may or may not be responsible to the directors through the secretary, but the secretary who desires to be efficient in the highest sense—and indeed every man wholly or par- tially controlling or directing a commercial undertaking— needs to be acquainted with the principles of accountancy, even if his duties do not actually demand executive ability in that direction. It is for this reason that this chapter is in- cluded. It is intended to be of assistance to the secretary in the execution of his duties to the directors of his company, and is not in any way a treatise on book-keeping or ac- countancy. There are many excellent works dealing with accountancy which can be consulted by any secretary who requires a deeper knowledge of the subject. The secretary is in a fiduciary position in relation to his directors, and through them to the proprietors of his com- pany, and in this sense the more abstruse side of accountancy interests him to a greater extent than the elements of book- keeping. He should be concerned with the results obtained by the book-keepers rather than with the actual machinery of book-keeping. In every large business in which the accounts are in the charge of a separate official, it may be taken for granted that an adequate system of book-keeping by double entry will be in use, and that it will be intelligently adapted to the particular business concerned, so that the results obtained may be clear and of practical service to the directors. If the secretary is directly responsible for the accounts he will necessarily, unless the business operations are very small in number, require the ‘assistance of a competent book-keeper whose work ir detail will be checked bv the auditors of the company. When there is a responsioi: the company, the secretar . accountant in the service of >a the directors, relies upon Duties of Secretary.

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