Art of Accounting: Write-ups and Concentration

Accounting Today

Much of an accountant’s work is done at the client’s premises. However, whenever we are there, it is an intrusion on their routine. We need to remember we are guests and should remain “out of sight.” Well, let me tell you what happened early on in my career. I was working in a photographer’s studio on a table near the middle of the room doing my write-up. Just for your information, write-ups were done in ink. The transactions were written in journals, the cash accounts were reconciled, and summaries were posted to the general ledger.