Accounting work simplification;

              Accounting Work Simplification
by VIRGIL F. BLANK Partner, Honolulu Office
Presented before the American Society of Women Accountants, Honolulu Chapter—January 1966
THERE is something magical about the words "accounting work sim-plification." They immediately suggest that such a thing is possible. For those persons engaged in performing accounting work, this seems to be a final recognition that the frustrating complications of their daily work can be terminated with a wave of a special kind of wand.
It is a fact, however, that accounting work simplification is neces­sary
and possible because most accountants have themselves unduly complicated the systems they maintain or for which they are responsi­ble.
Most systems start out reasonably simple, providing only for re­cording
essential data and producing the minimum of reporting-type statements. From that time forward, most systems are added to but never subtracted from.
One of the interesting by-products of the machine-accounting era, especially more recently in the electronic data processing period, has been the realization that most of the cost-reduction potentials discovered in an accounting-system study can be achieved without installing EDP systems or other machines. The major cost reductions usually have resulted from the elimination of duplication of effort and the elimination of unnecessary procedures.
The basic principles and methods of work simplification are the same for both large and small companies. In large organizations, many persons might specialize in this work. In the small companies, there are no systems departments, so the application of these principles be­comes
the responsibility of the bookkeeper, office manager, accountant, or other office personnel, usually assisted by an outside auditor.
It is first necessary for an individual approaching this system-im­provement
work to readjust his point of view. He must disassociate himself from the intricacies of the present methods and procedures and take the position that every accounting system is not perfect and is sub­ject
to improvement. System deficiencies become evident very rapidly when the proper critical viewpoint is achieved. There are many clues leading to suggestions for remodeling an existing system. These are usually related to changes within the business: new products are added, old ones are discontinued; the sales personnel are sectionalized into new departments; the volume of business has changed; or there is new or
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