The keeping of a complete set of books so that the exact standing of the business can be determined any time has already been mentioned. Little more need be said on the subject, as the necessity and advisability of such a course is evident to everybody who aspires to a place in the business world.

Without a complete set of books and complete records of all work, showing whether there is a profit or loss sustained by each operation, the success of a contractor will be an accident, not the result of careful business methods.

In selecting a bookkeeper try to secure one who at the same time is a good salesman, even though more has to be paid for his services. Indeed, a good salesman will pay for himself over and over again by the business he secures for the contractor.