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

170 SECRETARIAL PRACTICE Periodical Summaries and Analyses. Depart- mental Analvses. the foreign branches take the form (so frequent nowadays) of subsidiary companies registered in the country in which they trade, except that in these cases the directors of the subsidiary company will release the balance of funds in the first or No. 1 account as and when need arises. It may be taken as a rule that the larger the business the secretary has to control, the more difficult it will be to keep in touch with details, and it is therefore to the advantage of the secretary to devise forms and synopses which, while they arise logically out of the work of departments and do not add to it more than is absolutely necessary, shall give the secretary, and through him the directors, a condensed view of all that happens. In regard to cash there can be no more important or helpful document than an analysis of the cash books, bringing together of course the details of whatever number of cash books may be in use. This document should be prepared each month, beginning and ending with the combined bank balances shown on the cash books. These balances will naturally be checked by the secretary with the pass books and the cashier's agreements thereof. The details of receipts may be briefly sub-divided according to the needs of the business, either into classes of goods sold, or geographically into the districts in which the sales are made. The expenditure should also be classified so as to show the monthly expenditure on salaries, wages, raw materials ‘with any sub-analysis which may be necessary), freight, and so on, according to the nature of the business. In manu- facturing concerns a useful subsidiary figure is the average number of workmen who earned the wages shown, and this can, if necessary, be further sub-divided into classes of goods. made, or (if more convenient to the needs of directors) into. shop departments. A refinement of great utility is to combine in this main analysis the sub-analysis of amounts spent through the petty cash, instead of showing merely the amounts paid over to the cashier for petty cash purposes. This will necessitate bringing in the petty cash balance at the beginning and end of each month. A combination of the twelve monthly analyses here described will provide an invaluable document, forming a chart of what may be called the financial circulatory system of the business. The immediate duties of the secretary in connection with accounts and cognate branches of his business must depend largely on the size of that business and the method and perfection of its organisation. In most companies the accountant, the sales manager, the works manager, the

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