Our people do not half appreciate the importance of having the records of our institutions properly kept. When records are properly kept, they are a great help in keeping institutions, as well as private individuals, out of debt. Correct bookkeeping is a matter of no little consequence. There has been altogether too much blundering in the matter of keeping accounts. The books in some of our institutions have at times been kept by those who were not thorough, practical bookkeepers. Many have entered upon their work without receiving the education essential in order to be able to keep books correctly. More than once when the records have been given entirely into the charge of these inexperienced bookkeepers, they have so confused the accounts that financial loss has resulted to the institution, and even greater disaster to the accountants themselves; for their honesty has been questioned and their influence hurt.PUR December 19, 1901, par. 1

There is a right way and a wrong way of conducting business. Often that which at the outset seems the hard way is the right way, and what appears to be the easy way proves in the end to be the most difficult and confusing.PUR December 19, 1901, par. 2

In every business firm and in every institution the bookkeeper should make a plain record of every dollar received and every dollar paid out. Then there will be no uncertainty as to what has been done with the money. When accounts are handled in a hurried, haphazard manner, it is not known whether the bills are paid or not, the institution suffers losses, and there is room for suspicion that fraud has been practised by some one.PUR December 19, 1901, par. 3

Correctness in the keeping of accounts is especially required at a time when buildings are being erected. A faithful statement of every transaction should be made on the books. If this is not done, a great amount of money will be used, and no one will know exactly where it has gone. Great amazement will be felt. The bookkeeper is questioned, but if he has no written evidence to show for the money expended, suspicion rests on the transaction. And it may be that the truth in regard to the matter will not be known until the day when every man's work is brought in review before God.PUR December 19, 1901, par. 4

Instead of promptly making a record of all business transactions, some trust to memory, and then discrepancies appear in their work. They may have no intention of dishonesty, yet they are unfaithful in failing to keep their accounts properly. Thus some have lost their reputation for honesty, and, under the feeling that they were not trusted, they have grieved themselves to death. As long as life lasted, a shadow hung over them, and they did not realize that their great mistake was in trusting to their memory.PUR December 19, 1901, par. 5

Some of our institutions have been involved in serious embarrassment through the failure of their records to reveal the true financial standing. Investments have been made and debts contracted that would never have been if the books had told the whole truth in regard to the finances.PUR December 19, 1901, par. 6

Often it is in this way that our institutions are tempted to needless outlay in the erection of large and expensive buildings. Through lack of a definite knowledge of the real financial condition at home and of the necessities of the work in other fields, money has been selfishly invested where it was least needed. Some parts of the field have been supplied with facilities that were wholly uncalled for, while in other parts the workers have lacked that which was absolutely essential to success. Buildings and other facilities for the use of schools, sanitariums, and churches could not be supplied when they were sadly needed. Thus the efforts of the workers have been crippled, and the message of truth in its onward course has been retarded.PUR December 19, 1901, par. 7

In order that the records in our institutions may be properly kept, great care should be given to the selection and training of accountants, to the adoption of right methods for the keeping of books, and to the proper supervision of the bookkeeper's work.PUR December 19, 1901, par. 8

The methods of bookkeeping followed should be such as are simple and easy to be understood. Some may desire to bring in new methods, claiming that these are superior to the system employed by the former bookkeepers. But before the new methods are introduced, they should be examined and approved by an experienced bookkeeper. Let no one bring in new methods on his own responsibility; they should be adopted only by the counsel of competent persons.PUR December 19, 1901, par. 9

To adopt new and untried methods of bookkeeping means more than may at first sight appear. When one does this, and for a time keeps the records, and then is suddenly called away, it is often the case that his successor is not familiar with these new methods. Thus perplexity arises, the work is hindered, and the one who has kept the accounts incurs the suspicion of incompetency and even dishonesty. Everything that can be done, should be done to train bookkeepers who will keep the records by the most simple process so that when others take their place, everything on the books shall be clear and easy to be understood.PUR December 19, 1901, par. 10

One who is not acquainted with the intricacies of the business should not be left to deal with the records unaided. His work should often be examined by an experienced and accurate accountant. Let no bookkeeper be left to follow his own ideas, without counsel from others. At stated periods the account books in every conference, society, and every institution connected with our cause should be carefully examined. Let some one be appointed for the work, a person of experience, who is able to judge properly of the business done. If the records of our institutions are properly kept and carefully examined, they will show when debts are being contracted that may be difficult to pay. The cause of the institution not being self-supporting will readily appear. Then steps can, at once, be taken to prevent loss, so as to save the disaster and disgrace of an accumulating debt.PUR December 19, 1901, par. 11

Let it ever be kept in mind that it is the Lord's money which is handled in our institutions, and that through His heavenly intelligences He keeps a record of the way in which the money is used. Every account passes to the unseen Bookkeeper above. When money is needlessly expended, the record is made in heaven, “Weighed in the balances, and found wanting.”PUR December 19, 1901, par. 12

God desires that the financial part of the cause shall be carried by business men, men who are careful, faithful, and just—wise men who seek to know and to do His will, that His Spirit may rest on them. When this is the case, prosperity will attend the work, for with such workers God can cooperate.PUR December 19, 1901, par. 13

Mrs. E. G. White

December 5, 1901

February 13, 1902