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 [71 chief engineer, or other chief officials will report periodically in regard to their own branches of the business. A report will, in all probability, be made on all these branches at the periodical meetings of the board, and it will fall within the secretary’s province to provide returns of this nature, dealing with other than the purely secretarial side of the business. The secretary will be well advised to keep running sum- maries of the work of all departments, such as the value and classification of orders received, and of goods delivered; of the output of the factory, mine, or estate concerned; of the number of men engaged in each operation of the work, and so on, according to the nature of the business. He should also periodically have in his hands a list of balances owing by customers and to suppliers, with indication of the approximate dates when both become payable. Lists of bills receivable and payable are also necessary for that full survey of the business which the modern secretary should have, if he is to be the ‘chief of staff’ to the board. The modern secretary should be skilled in reading a balance sheet. He should be able to examine the pub- lished accounts of any company, and, if called upon, reduce them to their lowest terms, leaving out extraneous items and taking into account all relative considerations, even though not immediately apparent in the wording and figures, so that a person not so skilled may be able to digest the result. The secretary should assure himself that vouchers or invoices, duly checked and passed by the authorised officials, are in existence for all amounts, payment of which is demanded by the cashier. He should also see that complete lists of these items, with brief descriptions and the numbers of the cheques, accompany the cheques which are placed for signature before the board, or the finance committee, if one exists. One very important incidental task of the secretary, frequently overlooked, is to make sure that duplicate payments for the same items are not called for, either bv negligence or fraud. He should personally examine all spoiled cheques and assure himself that they are cancelled anc that every cheque is used or accounted for. A careful secretary will always require cheques to be Drawing ot drawn fully, legibly, and according to the oft repeated advice Cheques. of bankers, to prevent fraud, and he will make rules with regard to the insertion of the full and proper names of the drawees, the due crossing of cheques, and the adequate checking of the letters and enclosures which may have to accompany the cheques when they are posted. The preceding remarks deal with those portions of the Summarising Balance Sheets. Vouchers for Payments.

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