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ATLANTA HASKINS & SELLS PHILADELPHIA BBOASLTTOIMNO RE CERTIFIED PUBLIC ACCOUNTANTS PPOITRTSTLBAUNRDG H BUFFALO SAINT LOUIS CHICAGO SALT LAKE CITY CINCINNATI SAN FRANCISCO CLEVELAND BULLETIN SEATTLE DALLAS TULSA DENVER WATERTOWN DETROIT KANSAS CITY LOS ANGELES MINNEAPOLIS HAVANA LONDON PARIS NEW ORLEANS EXECUTIVE OFFICES SHANGHAI NEW YORK HASKINS & SELLS BUILDING 37 WEST 39TH ST.. NEW YORK VOL. V NEW YORK, FEBRUARY 15, 1922 No. 2 Turning Toward the Peak THE graphist pictures the course of a movement with a line which shows the ups and downs. The high points he calls peaks; the low points, valleys. Accountancy practice is described by a line of peaks and valleys. The movement downward is accentuated during the summer months. The high point is reached in the winter around the latter part of February or the early part of March. It would be an inestimable boon to public accountants were the volume of practice to be so distributed throughout the year that comparatively speaking there would be no pronounced peaks and valleys. Much in this direction could be accomplished if some plan were to be devised which would cause certain business concerns to adopt a fiscal year more in keeping with their business operations, or what has been called the natural business year. It would help some if certain clients whose work may be done in summer as well as in winter would only elect to have their work done during the less busy season. It has even been suggested that accountants might advantageously offer some inducement in the form of lower rates to clients who could see the advantage of such procedure. At the present time, however, the accountant is confronted with a condition, not a theory. For various reasons, engagements pile up one on top of the other from now until the latter part of April. The stress and strain become more acute as the season advances. By the middle of February it is scarcely safe to ask an accountant the simplest question and expect to receive a pleasant reply. And every year the situation seems, if possible, to grow worse. There appears to be but one way to meet the situation as long as it cannot be changed and has to be met, namely, to enlarge one's psychological viewpoint and prepare to endure what one apparently cannot cure; to endure it and meet it by a process of training as it were: by getting into good physical as well as mental trim for the work of the busy season; by concentrating on one's professional work to the exclusion, for the time being, of other things; by studying ways and means of increasing efficiency and doing two things in the time which one ordinarily should take.
Object Description
Title |
Turning toward the peak |
Author |
Anonymous |
Subject |
Accounting as a profession |
Citation |
Haskins & Sells Bulletin, Vol. 05, no. 02 (1922 February 15), p. 09 |
Date-Issued | 1922 |
Source | Originally published by: Haskins & Sells |
Type | Text |
Collection | Deloitte Digital Collection |
Digital Publisher | University of Mississippi Libraries. Accounting Collection |
Date-Digitally Created | 2009 |
Identifier | HS Bulletin 5-p9 |