Promotion from the teller's box will probably be to the post of accountant. As the accountant has the general supervision of the office, and as he frequently takes charge of the branch in the manager's absence, it will be understood that the post is a responsible one.

In his character of "manager's lieutenant," the accountant is expected to supervise the routine work of the office. He has a closer view of the staff, and should be able to measure the capability and promise of each officer better than the manager. The latter, therefore, obtains much of his knowledge of his clerks from the accountant. But he need not lean on the accountant so much as to allow himself to be deceived when the latter, through spitefulness or partiality, endeavors to decry or overvalue the usefulness of any clerk in particular.

Extent Of Accountant's Powers

With regard to authority, the accountant's powers are those of a deputy. He gives orders and instructions to the men under him on behalf of the manager. The manager, of course, overrules him whenever he thinks it necessary. It will probably fall to the accountant to arrange the work of the office. He endeavors to do this so that it will proceed most smoothly and expeditiously. He allots the minor special tasks to the selected parties; he checks the notes, bills and statements by whomsoever made out; he keeps the general ledger, which shows the condition of the branch; he probably has charge of the accounts with the branches; he countersigns all drafts and negotiable documents issued by the branch.

A considerable part of his duties consists in relieving the manager of the control, and handling of much of the routine and minor affairs of the branch. Another important function is to act as a check on the manager, who is supreme in the day-to-day ordering of the branch affairs. The accountant, as well as the junior, takes orders from him. But the general manager and the directors look to the accountant to protect the bank's interests in the event of the manager's being unfaithful or incompetent. They expect him to detect his superior promptly should he embark on a course of defrauding the bank or its customers, and to save loss if possible.

Though the accountant has no authority of his own, he has nevertheless the power to safeguard the bank's interest.

In The Event Of A Crisis

If he is perfectly sure of his ground, in the case of a crisis arising through the manager giving improper orders to any of the staff, the carrying out of which would clearly result in loss to the bank, the accountant can step in and call upon the officer receiving the orders not to obey them, and at the same time wire to the general manager for an inspector or other official to be sent at once to the branch. Before taking extreme action like this he would need to be sure of his ground; for, if the manager should turn out to be right and faithful, the accountant would likely suffer the penalty for his indiscretion.