Accountant's holiday;

              ATLANTA PITTSBURGH
BALTIMORE
BIRMINGHAM
BOSTON HASKINS & S E L LS PORTLAND
PROVIDENCE
SAINT LOUIS
BROOKLYN SALT LAKE CITY
BUFFALO
CHARLOTTE CERTIFIED PUBLIC ACCOUNTANTS SAN DIEGO
SAN FRANCISCO
CHICAGO SEATTLE
CINCINNATI TULSA
CLEVELAND WATERTOWN
DALLAS BULLETIN DENVER
DETROIT
JACKSONVILLE
KANSAS CITY BERLIN
LONDON
MANILA
PARIS
LOS ANGELES SHANGHAI
MINNEAPOLIS NEWARK E X E C U T I V E O F F I C ES
NEW ORLEANS 30 BROAD STREET. NEW YORK HAVANA
NEW YORK MEXICO CITY
PHILADELPHIA MONTREAL
VOL. X NEW YORK, AUGUST, 1927 No. 8
An Accountant's Holiday
BY E . E . BERGMAN
(Of the New York Thirty-ninth Street Office)
They say the busman on his holiday,
Is first to clamber aboard a bus,
And a patrolman loafing for a day,
Is always longing to subdue a fuss,
So taking their course a C. P. A.,
Should cast up his accounts on his free day.
Out under the leaves of a sturdy oak,
Ensconsed in some nice shady nook,
With your pad and pencil upon your knee,
Set down the balances from your book,
How many assets has the past year given,
With what liabilities was your conscience riven.
No dollars or cents in this balance use,
Let only the good compare with the bad,
And after the double-ruled line at the close,
You'll see what a year you have really had,
And e'en tho' you've suffered thru fortune's weal,
You've gained if you've lived true to your ideal.
Your kindness to others should show an increase,
Your "good thoughts" receivable should also gain,
While cash should pile up it matters not much,
If reserves not set up against sorrow and pain,
Our conscience controls our ledger account,
And without a clear mind our assets can't mount.
Before summing up all your assets,
Audit and analyze well your health,
For without a credit balance in this account,
Of what possible use is your worldly wealth,
Let the golden rule show up well in the black,
With a string of entries of "slaps on the back."
Clear out the accounts of hate and revenge,
Pay all accounts payable—play fair and square,
Deduct from your surplus all wrongs committed,
And a schedule of all little mean deeds prepare,
Weigh the liabilities well, in your comments include
To be tolerant and broad and least ways a prude.
To show to the world your best side as it were,
To help those who may falter or those who go slow,
To not be too selfish or arrogant, too,
Or be vain and your little authority show,
With all this put down, go with joy on your way,
You have cast your accounts for a year and a day.
(Editorial Note: Although it is not customary to include
poetry in the BULLETIN, in view of the fact that "An
Accountant's Holiday" has a professional slant and that
this issue of the BULLETIN is written in a lighter vein, we
are departing in this number from our usual policy.)