Secretarial practice

Bibliographic data

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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Chapter

Document type:: Monograph

Structure type:: Chapter

Title:: Chapter XV. Accounts

Collection:: Economics Books

ACCOUNTS 16- and of intermittent commitments such as bills payable, and of special commitments, as for example large or special expenditure on plant or buildings. Speaking generally it will be the duty of the secretary to see that the directors are provided at their meetings with a summary of the financial transactions since their previous meeting, a statement of the cash resources at the time of the meeting, a statement of cheques to be drawn or bills to be accepted at the meeting, and a forecast of the anticipated collections and disbursements to be made. Subsidiary to the work of the cashier as affecting the secretary is the petty cash, which in the case of large concerns may involve the disbursement of very considerable amounts annually. It is advisable that the petty cash should be in the nature of an imprest fund, and that a synopsis of the expendi- ture through the petty cash during any given period should be provided, and a cheque drawn for the total amount, so as to bring the fund up to its original amount. In this way the expenditure from petty cash is brought before the secretary and directors in an analysed form, and their especial attention is called to any large or exceptional disbursements. In the case of branches it may be arranged for their petty cash expenditure to be made from an imprest fund provided out of the petty cash of the main office, and always forming part of the petty cash balance of that office. Postage should be subsidiary to petty cash, and should be treated as an imprest fund, to be brought up daily to its original amount. The cashier, or some other official appointed by the secretary for the purpose, should examine the postage book and the balance of stamps and money in hand at irregular intervals, and the secretary himself should endeavour occasionally to examine and call for the postage book, and the record (if a separate record be kept) of the cost of telegrams despatched. The consciousness that such an examination may at any time be made is a powerful deterrent of petty defalcations. It will be found also that the cost of providing printed petty cash dockets is amply repaid. It will also be found a salutary provision to couple with the use of these dockets the rule that no payment is to be made by the cashier without the counter-signature of the head of a department, or (if the sum be over a certain predetermined amount) of the secretary himself. This should apply also to payments which cannot immediately be passed through the books, such as advances (to be accounted for later) to members of the staff for travelling expenses. Statements for Board. Petty Cash,

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