Licence: Public Domain Mark
Credit: Sales catalogue: Robert Clarke & Co. Source: Wellcome Collection.
328/336 page 58
![AFETY BOOK-KEEPING. Being a complete Exposition of Book-keepers’ Frauds. How Committed; How Dis- covered; How Prevented. Also containing 4 Safe Method of Managing the Cash Department of Retail Stores; a convenient method of keeping a Purchase Account for Commission Houses ; and a Collection Account for Bad Debts. With other Suggest- ions of value to Merchants and Book-keepers in the Management of Accounts. By H. J. Mettenheimer. 18mo. Cloth. $1 oo [ From the Financier, Dec. 25, 1875. ] ‘‘The appearance of such a volume might afford a text for the moral- ist, but the existence of the evil against which it prefers a remedy is cer- tainly undeniable. Zhe suggestions made are shrewd and practical, alt tending to these two rules, which can not be too forcibly urged upon busi- mess men: insist upon minute entries of transactions, and upon an “orderly and systematic practice throughout; then use your own eyes, and put unquestioning trust in nobody. Nothing so much suggests and stimu- lates the betrayal of confidence as confidence itself does. The visible and fixed habit of taking all accounts for granted, leads employes into temp- tation; and no man is fit to be in business, who is either too busy, too unskillful, or too indolent to sharply scrutinize with frequency the inside of his affairs. We see no reason why this little book should not help to make each man his own detective.” [From the British Trade Journal. | © There is no lack of books expounding the principles and practice of book-keeping, but of those which, like the present, lay bare the art of ‘cooking’ accounts, there is a marked scarcity. ‘The author must be credi- ted with an intimate knowledge of all those manipulative devices and ingenious trickeries by which books are falsified. His little work, it is certain, might be studied with advantage by all men in business, and there is reason to believe that, by enabling them to audit their own accounts, ig would save many from falling victims to the long-continued dishonesty ‘of employes.” [ From the Cincinnati Journal of Commerce. | ‘“STt is a well-known fact that a large majority of the defalcations of book-keepers, cashiers, and other employes, have been committed by those ‘who possessed the entire and unlimited confidence of their employers— led into temptation not so much by their own necessities, real or imagin- ary, as by the carelessness and inattention cf their employers to the “management of the ‘department of the interior’ of their own business. The author of this little work points out the chief ways in which such frauds are accomplished, and also plainly indicates how a merchant or banker can, with very little trouble, detect at once the slightest irregular- ity in his accounts. The fact is, that a merchant can only blame himself cautions suggested in this book. They are so plain that they can be per- fectly understood by those who:are not themselves experts in the art of book-keeping, and, if followed out, would save many a good man from bankruptcy, and many equally good men from the temptations which result in ruin and disgrace.” + Vip 4. ee,” . ‘ i 4 a ‘ I ¥ ‘ he os » ‘ \ x ‘ j ’ , y ' r] # > \ #} +7 ‘ ' ; t ad . i \ 7 i. ‘i R , “](https://iiif.wellcomecollection.org/image/b33155124_0328.jp2/full/800%2C/0/default.jpg)
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