Relieving The Manager

The accountant will probably take most pleasure out of his capacity of manager's lieutenant. Few men can help feeling thrills of pleasure when, on the occasion of the manager's absence, they are, for the first time, "in charge of the branch." This may happen when the manager goes away on holidays, or on special business for a day or more. Head office must be cognizant of the circumstance; in fact, authority for it is to be procured from there. As a rule, only a limited amount of responsibility falls to the accountant on these occasions. The manager will go with him over the discount diary for the days on which he is to be absent, and give him careful instructions as to what he may do about the various notes and bills as they fall due. He will also leave instructions in regard to the probable demands of regular discounting customers, and require that important transactions, not covered by his instructions, be held over, if possible, until his return. If his instructions have been faithfully carried out, the manager will assume responsibility on his return for what has been done.

Bridling The Ambition

Notwithstanding the limitations put upon his powers, the accountant will doubtless find relieving the manager delightful work. Naturally, he may have something of a desire to carry through, entirely by himself, some important and difficult transaction that will at once unfailingly impress the general manager with his ability. But if he is wise, he will keep this desire well bridled, and lay an unambitious course. A reputation with the general manager for extraordinary ability is something that can hardly be earned in a day or a week. It has to be built up by slow degrees. The opportunity for building it up will come in due time; for a man to be too feverishly impatient about it may result in the general manager thinking him a fool.