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EXPERT ACCOUNTANTS.
U CLASS OF DETECTIVES OF WHICH
THE PUBLIC KNOW LiTTLt. . , T _ _
heir Methods Described by One of the
Profession—How Hidden Frauds Are
Detected—Impossible for a Dishonest
Bookkeeper to Cover All Traces.
[Murder isn’t half so sure to come out as is
kud in financial transactions. There is a
mparatively small but exceedingly indus
ous and shrewd class of men whose
siness it is to run down such frauds. It is
b class of so called expert accountants. A
[ter liners. name for them would the be business recent Ives ex¬
In such cases as
lapse the whole responsibility of arriving
fbe absolute condition of affairs often rests
lli one or more of these accountants. On
*ir investigations is based the whole action
much important litigation. They have
.mod the motto of the famous detectives,
(. e never sleep,” to the more cogent phrase,
\ e ne\ er fail.
„ #
|Vn old accountant, one who has been m
business thirty years, recently gavo-me
he interesting facts. One of the things
Lut the discovery of fraudulent money
"nsactions, such as embezzlements and
gines by trusted employes, that strikes
unbusiness mind as peculiar, is that the
Indler, I himself having exclusive charge steal of
books and being adroit enough to
t a considerable time and at the same time
liceul evidence of his thefts on the books,
luld leave on them patent, to the expert, a
lord of his crime.
‘Why does he not destroy all evidence of
i fraud, so that, when he is gone, it will be
undiscoverable as it was while he con
feted “Can the he swindle?” all I asked trace the of his veteran criminal ex
rt, remove
lerations?” I‘No,
I ’ said the accountant; “it is absolutely
possible for a dishonest bookkeeper, for in
lirn'e, and his opportunities are by fai the
(st, hmot to discover so cover up his thefts That is, that unless an expert ull the
them.
loks and papers are destroyed, which is
loof positive of fraud on its face.
•Well, why is that true?”
“To answer that question I must give you
L idea of the whole business of expert ac
[t unting. It is not difficult to comprehend,
very difficult and very* tedious to do some
lies. In tho first place, there are only two
dthods of stealing: Method No. 1, abstract
£ goods or moil y without record; No. 2,
>ing the same with l ecord and falsify mg t le
counts by failing to acknowledge moneys
ceived for goods sold or for stocks, or other
se. Let us take this case No. 2 first. The
Icountant. being convinced that the accounts
-e falsified or a balance ‘forced,’ that is,
'ade to appear where there is none, proceeds
[ his way:
“He first compares the cash on hand at the
ne of the examination with the balance
own on the books. If this balance is cor
id, the next step is to trace specimen entries
means of returned checks, which, of
^rse, are never destroyed. For example,
j a certain cashier receives from a debtor a
leek for $500 and no entry is found on the
;h book, by applying to the debtor the ex
' |-t plied finds whether the debtor received a re¬
$500 check indorsed by the*defaulter
. the day when the swindle is supposed to
t ve taken place. An affirmative answer
il Am the creditor is, of course, a sure clew.
Ft if the books have been kept so that the
[his light to all appearances and yet the
lountant finds that some defalcation must
pt because of the difference sbown by the
; il balance, he very frequently discovers
it shipments have been made and no cop
| of bills retained, nor entries of them put
wn. [pping He at once compares the original
receipt books with the original entry
i sales, or checks them off, as we call it.
I re again, of course, if there is any dis
i pnney or omission, we have positive proof
sharp practice.
jSwimilmg *h method No. at 1, all, by is generally receiving
joticed and keeping no entry
by bunglers, or men who become
Saonest through force of circums:ances.
l|u'U' always such frauds are revealed in one
■two ways; either by means of false ad¬
ieus Le or bv supplying fictitious accounts.
additions, of course, are easily* dis
Isred. Yv'bere fictitious accounts are used
lexpert iting often has great difficulty in un¬
them. For instance, I frequently
have found on ledgers the names of fictitious
firms credited with money and charged with
small amounts of goods, whereas the actual
shipments were to some bona fide firm and
for much larger amounts. In this case the
expert can only find out by extensive letter
writing to whom goods were shipped on that
date. The firms can tell, of course, by their
books, whether they received goods of the
sort in controversy about the time of the fic¬
titious shipments. Sometimes, however, it
involves an almost endless amount of inquiry,
running through all sorts of complicated dis¬
honesty, to get the whole skein of such frauds
in hand. But exposure is inevitable sooner
or later. The swindler can falsify his trial
balance so that to a casual observer the books
will appear straight. But he cannot so falsify
all the books, vouchers and cash records in¬
volved as to ultimately elude the detective
ability of an expert accountant.”
“How long does it ordinarily take to
straighten out books where there is a fraud?”
“That depends altogether on the shrewdness
w ith which the fraud has been perpetrated,
Some accounts can be straightened out in two
weeks> others take many months. I have
WO rked nine months on a tangled set of ac
coun t s . The work always involves an im
mouse amount of reference. It is necessary
j u many case s to go through several years of
bookkeeping item by item. Great numbers
of j etters nms t be written. Banks must be
ca p e( j on f or the records of checks and
drafts. Incidentally, features requiring en¬
tirely different procedure than any the ex
pert has before met will arise. Then, besides
tedious examination of the books, he
mus t resort to new and ingenious devices.
This is wbat lends a zest to his researches.”—
jq- ew York Commercial Advertiser,
Atheist ami Infidel.
The word atheist is from tho Greek “athe
os,” “without God,” and signifies one who
denies the exisistence of a God. Infidel is
from the Latin “infidelis,” “unfaithful.” but
with us meaning unbelieving. Atheism Z is
not . common nowadays, , , but , nguosticism-be- ■ ,
lief that we do not know the nature of tho
controlling power of the universe—is quite
prevalent. Materialism, which indicates that
mal ter contains within itself the power of
assuming its different forms and motions, is
considered by many to, be. atheism^ but it is
not necessarily so, for the materialist may
still point to the Power that gave matter its
attributes.
--
Sailing With and Across tho Wind.
Why is it that a boat sailing before tho
wind will not go as fast as one sailing with
the same wind on (he quarter? It is this: A
boat sailing before the vvind can go no faster
than the wind that drives it. A boat sailing
with the wind on the quarter has the force of
the wind continually pushing it. That is,
when the boat acquires a speed equal to that
0 f the wind the force still bears upon its sails;
as on . walking across a Currant of air will al
ways feel it, but when walking with that
same velocity with the current will feel no
wind.
What Is Color?
White is usually defined as a combination of
all colors, and black as tho absence of color.
Speaking accurately, an object is white when
it throws back all the rays of light, and black
when it absorbs all. A blue object absorbs
all rays except the blue, which it reflects, a
red object J reflects tho red rays only, and so
on through all the colors and their combina¬
tions.
A Lady’s Foot.
Full many a lady’s foot both broad and wide,
That rightly should repose in generous shoe*.
Its larger, proper casement is denied,
Compelled to stand obscure in number twos.
—Washington C’ritio.
He Knew Better.
Johnson was going along the street whei
he came across the sign “Fireworks.”
“It’s a blamed lie!” exclaimed Johnson*
“fire doesn’t work.”—Judge.
liefore an«l After.
The you'll inaa < rsga^ed tea
Dear, chatteKng, 1 .r.ei.it * lassie,
Will i rter ::iu:-ri.v v jr.veai* lliat she
Is alto ether too rassy.
t'ivrhtn luiterpria®
I'bj'kiar, n«*:*t lir.x'lf
The doctor grabs l I* > ; s* aid,
And adds it i
Tis tbu--L ;
-‘tPhyGci • -
FOR AND ABOUT WOMEN.
The champion lady silk worm cultivator of
the United States lives in Hiawatha, Kan.
She keeps her eye upon 15,000 silk makers,
and declares it to be the most interesting
work in the world.
Mrs. Nancy Culpepper, of Starkville, Miss.,
is now cutting her third set of teeth. She is
young yet, being only 10% years old on her
last birthday. Babies of TO and thereabouts
think her a very wise person for her years.
The blueberries furnish Maine women with
a good deal of spending money. One woman
in Waterford has earned $37 by picking ber¬
ries this year, and.anothcr $25. A Norway
woman’s purse is heavier by $20 from similar
work.
Phebe Harrod, of Newbury port, Mass.,
completed her 101st year on the 2 s th ult.
Religious commemorative services were held
at her house and were attended by about fifty
people, fully twenty-five of whom'were be¬
tween 75 and 00 years old. Miss Harrod is
bright and well.
M iss A]ico Arookings, while at work in a
^hoo %^ op nt Natick, Mass., was caught by
j un . ] m j,. nn j ( j,. ;uvn up by shafting, coni
pie tel y* tearing awav her scalp and right car.
W hen she fell she exclaimed: “Oh, dear,
WO n’t I look terrible!” She wus taken to the
Massachusetts general hospital.
Invalid Mis. Smith, of Lynn, watches a
burglar in n mirror until she sees just what
he is like ami t hen speaks to her child beside
her as if it were awake, calls the nurse in a
calm way, but dubs her doctor as if she were
a man, and s#ou rouses tho household and
drives off the burglar without raising any
alarm, which done she promptly faints.
A very little baby was born to Dennis and
Betsev Broughton, respectable colored citi
zens of Monroe, Ga., the other day. It
weighed but two pounds and looked too small
to have life in it. Bui its proud mother said
■
nothing lt . the nmttoi .. xvitli .,* ,t . ..
U-nt there was
was “ies J small, ' dat’s -J all,” and she named it
At l } Ma to a..ieiu l(i , Fmncev riaiu C lcvc
land , ,,, Broughton.” ,
At Danbury, Conn., last Friday, at a re
union of war veterans*, appeared Mrs. Try
phcniv Bovans, who is 101 years oi age. Mio
carried n teapot, with her over a century old.
As she rnfored tho dining hall where the
veterans were, seated lacy* roe os one man
and sang “Auld Lang By no.” Tho old lady
did not seem to feel annoyed at this most ap
parent refereneo to her age. Thcro : coins to
bo a period beyond which a woman is not
sensitive about her years,
Several weeks ago a young lady uml her
mother went to Findlay, O., from Michigan
to visit friends. There the young woman met
a young man who pleased her, and soon they
were engaged to be married. Her lover
begged for an immediate marriage, and the
girl consented and a day w*as set, but a friend
G f the girl stepped in at the last hour and
proved that the groom was a burglar, liable
to arrest at any time and imprisonment in
the penitentiary*. There was an exciting
scene, and the wedding party broke up.
^ ^ er Uomo at San Diego, Cal., Mi s. . .
^* P osse sses the celebrated Lono . tai
^’P 8 which floated over ,Gen I>u ei s
headquarters at New Oi leans anti othei p au s
during the great struggle. It is compose o
two stripe., one of red and one of blue mate
rial, each about a yard wide. In the center
is a large white star. The flag, ns it now
hangs in Mi*s. Ord’s back parlor, is somewhat
tattei*ed A largo piece is torn off a lower
corner, and the flag has many significant lit
tie holes made by the dangerous minie rifle
. p
An American girl, daughter of Ogden
Bradley, of New York, and-niece of Bishop
Neely, of Maine, has won a diploma from the
famous Paris school of medicine, passing a
brilliant examination and receiving the max
imurn mark, Her thesis was “Iodism,” and
for an hour and a half she was shrewdlywand
ably questioned by four of the leading pro¬
fessors of tho school, each of whom had been
provided with a copy of the thesis. III the
black gown and wiki to fichu prescribed for
candidates sho reminded the audience of
Portia in tho trial scene of “The Merchant of
Venice. ”
Aoynl WeiMiiign.
Royal weddings ought to lie nunrif rotis
within the next few months. Recent sta*
t is tics point out that there are now in
Europe 108 princes and 0T princesses of
marriageable age. Only six of these are
betrothed.—Chicago News,
THE CHILDREN.
Au exchange says the little girl who vo
cross every night said that it was because h
mother put her to bed surly.—Oil City Bliz
zard.
“Johnny,” said the Sunday school teacher
“what is our duty to our neighbors#” W T»
ask ’em to tea soon as they go: scttl* d,” sat
Johnny.—Oshkosh Gazetto.
Mother (rending)—Franco uses peat for r tiel
Child (listening)—What did they burn bin
for, mamma? “Burn who, I> s i. r”’ “Why
Pete.”—Dansville News.
A little girl’s father has a round bald spot
Kissing him at. bedtime not long ago, sis
said: “Stoop down, popsy dear, ». want u
kiss the plane where the lining shows.*'
Trn veler's 1 teeor< 1.
Little Bister—Robbie, why arc people w
go up in balloons called aeronaut?*? Bi
Brother—Because, goosio, when they g> u
they are never sure Vbother t hey will stay ii
the air or not.—Pittsburg Bulletin.
“Your papa and mamma know what i 1;
for you, Tommy,” said his mother. Tonne
rolled about a good deal on the rug, and lira
said: “Mu, do you know sometime?; 1 fed lik
being an orphan?”—London Globe.
“You can’t, fool me,” he said to his father
“Nobody* can talk throngs that. There's u
hole in the s'riug.” Ho evidently* imagine
that t he telephone system is an enlargensni
of tho spealiingtube. Hartford Po t.
A 5-year-old boy who was engaged in son
mischievous doings, op being remonstrate'
with by his father with; “Why will \ on d
so, George?” replied: ‘*Oh, 1 expert I tun t >
little to know any better.” Babvlapd.
A lad while listening to his tender's mot .
essay one day, with his eyes intently fasten C(
on her face, interrupted her with:
teacher, you hain’t moved vour upi or j c
since you been talkin’.”— lTniadelphin Joui
nal.
FOREIGN NOTABILITIES.
John ltuskiu is on the continent som*
where. 11 is publishers say that he id not a
all insane.
Bismarck is said to be aging fast. His hai
is snow while and his face is marked v. it
deep wrinkles.
It is not improbable that Walter Be* ant
tho famous English novelist, will vidtthi
country next year.
Dom Pedro’s favorite tipple is a eompoun
of the juice of oranges and lemons, iced a:
flavored with Jamaica rum.
Tho czar of Russia is sufferin': from rl ♦ ■
mutism. I he iheumatiin dillVss fr >m
Nihilist in that it never misses its mark,
Baron Nathaniel Rothschild has b» en oi
deml to leave Vienna for making insult in
remarks about the Archduke Clmiles Loui
brother of tho emperor.
Prince do Iturbide, the young man who?
Maximilian named as his successor as ruler <
Mexico, is *2J years of age, niul expects t<* IK
to reach tbe v place for which he has Ihm
named
SOCIAL ETIQUETTE.
Fashionable Zouj'ru, Folk |*«e A.'. Finger ..*r........ Uou
‘ ““
Instead ot j uwm mum nug< i tMvb, a n i:.. ,
silver or glnso l»o*al lillwl 'vim v.., r,
which is some such ptiTumo os r. ■ • -G
sometimes hand* d m onnd to / r: u<
turu a ft<* r Bte m«‘ai ih 'iuv. ru ( into it tl
dip their fingers aucrdry* them on li
kina Tho Art Interchange pro 31 fttueei kb
a practice not to be- com n hi tided.
Itsjivjklual finger 1 > w j
plate with a small iloyiey iietween A
bowl. They am put no \kt(? JUOlO JO! •_ lilC I
or fi*uit course, a ? km
fork and spoon are p‘.iw« j , iUi the dor
tho plate arousal iIk* giai hfiWl.
By fur tho man el C|(*
boiled egg, aceordi
ity clreadjr Bicolk
shell, but it 2CS1S
and careful batulUtig Xi.|
eessfully, xrnle
four minutes, When
ami affected pnx< t u.
crark it eti the ■»t 4 *
sme «r thfc-oth^r; Lot
blc* kaliev, ft Iwwwv in Sf-ciotj to:
totorra fiertgg ai?c-x hi *
that, toting gaiIts *£ broakicg 4»v *: u*> %
cfasr. at tim tunc-.
