working papers

— If the child is of a working age it may be taken for granted that his relatives are desirous of putting him to work at once, to add to the family income. The institution should be charged with the duty of procuring the working papers of every boy of working age discharged, as this is a parent's duty and the institution stands in loco parentis to its charges. If the child has not been in school the required number of days, or if he has not attained the standard of proficiency required by the department of education, and is consequently ineligible for a working certificate, it is a wrong to him, and to the community, and to the reputation of the institution to discharge him into the ordinary home, as we know it, until he is fully equipped for work.

— Working Papers. / The subject of working papers is very important to the auditor. It is so important and moreover so extensive that more than one book has been devoted entirely to it. For the author's views on the subject, the reader is referred to "Accountants’ Working Papers" by Palmer and Bell. With that complete treatise available it is thought to be unnecessary to discuss the technique of working papers in this volume except as it appears to be called for in the consideration of detail subjects. Too much stress cannot, however, be laid upon the desirability of limiting working papers to essentials. Mere transcripts of accounts serve no useful purpose.