Checking And Supervising

The accountant has to check and supervise a great deal of the work done in the office. As a matter of fact, his initials as chief checker-up are found in the majority of the branch books. In supervising the work of his subordinates, he concerns himself about whether it is done cleanly, correctly, and intelligently, according to the regulations. Instructions for the clerks come mainly from him. For the younger clerks, the matter of the character and capability of the accountant is of much importance. Often it means their making or marring.

The two senior officers of a branch - the manager and the accountant - naturally exercise a strong influence upon the others. The officers of a branch put in charge of a loose and slovenly manager are apt to become loose and slovenly themselves. The manager's character has a tendency also to influence the accountant.

There is a vast difference in the estimation accorded by head office to the various branches. The relations with those whose senior officers are all that they should be are highly agreeable. Strict discipline is enforced; courtesy and attention to all customers insisted upon; the rules regarding dual responsibility and checking faithfully observed; incompetent men are weeded out; the statements carefully made out and promptly despatched. When the manager of a branch conducted on these lines is gifted with good judgment on loans and discounts, when he has the necessary firmness and skill in placing his propositions before the general manager, he is speedily marked out for a high position.

Branches in charge of a different stamp of men are an unending source of trouble and worry. It is here that defalcations and losses are most to be apprehended. The opportunity to steal is present, more or less, every day; and the environments are such as to induce a weak and silly character to take advantage of it. But, the reader will ask, why not dismiss managers and accountants of this stamp? There would undoubtedly be more dismissals but for the scarcity of men. The opening of so many branch banks has created so large a demand for men that the banks can scarcely fill it. Then, it is to be remembered that there is nothing against the men in question except that they are lax. They may have served the bank for years, and they cannot decently be dismissed without cause. And, perhaps, there are none but raw youths available to take their places. It often happens, ultimately, that they have to be dismissed anyway, or removed to some employment where their opportunities for doing harm are lessened.

The point for the accountant to bear in mind in connection with this is that, as he values his future prospects, he must not let himself be dragged down by an inefficient manager. He must fight to keep up his own morale and that of the staff; to maintain discipline, to have the rules observed, and to keep down the mistakes and the slovenly work. If the bank's inspectors are what they should be, his work will receive its proper recognition at head office.