First published in 1932, this volume echoed the success of Duties of the Junior Accountant and was similarly long-awaited as a textbook for the industry and aimed to instruct junior accountants in the work of their senior colleagues and future selves. Senior accountants are those who may conduct an examination independently except for a final review by a managing accountant, principal or partner. Seniors may have charge of work needing perhaps one, ten, or even more assistants or of a section of a larger examination conducted under the supervision of an accountant of higher rating. The chapters in this volume detail issues including beginning an examination, audits of banks, reviews by a principal accountant and arranging work and staff.
Table of Contents
1. Arranging Work and Staff. 2. Beginning an Examination. 3. Inventories. 4. Detail Work to be Done by Senior Himself. 5. Assembling Schedules. 6. Review by Principal. 7. Differing Ways of Drafting Reports. 8. Preparation of Typed Report. 9. Permanent Files. 10. Collaboration with Other Seniors. 11. Differences of Opinion. 12. Audits of Banks, Brokerage Houses and Security Dealers. 13. When Deception or Fraudulent Accounts are Met. 14. Overtime and Promptness of Completion of Work. 15. Expenses of Staff. 16. Internal Check. 17. The Senior and the Client. 18. The Position of Seniors in an Organization.