
Manual Record Keeping

In my early days as an Accounts Clerk, the accounting work was manual, meaning we did not use computers. Huge ledgers had to be filled up and balanced within a specified time. It was essential to guard against inaccurate postings because when I don’t balance the ledger I had to take the time to search for the mistake. My job then was to post hundreds of sheets to accumulate the expenses for each department by element and description. Reflecting on those days, now, it seems burdensome, physically and mentally but at the time it was not so; because that was how it had to be done.
The Days of the Typewriter

From the position of Accounts Clerk, I was Secretary to the Finance Manager. The major task in this position was typing the annual budget, the monthly forecast and monthly variance analysis between the actual and the budget figures. Typing was done on manual typewriters. The design of the reviews were the same as the expense ledgers with one sheet for each department by element and description. Whenever there was a change or review of one figure on any page, the entire page had to be typed over. There was no way to save, retrieve and adjust, as is available now, everything was manual. During this period it was long hours of work, plenty redo and adjustments as figures change and change again after every budget debate.

Enter The Computer
Eventually the company started to use computers so the work load was immensely reduced. By this time I moved back to the accounting stream and was fortunate to have access to the computer. The downside to this was that we then needed half the office space with half the number of workforce to complete the same volume of work.
The accuracy and speed was improved, timing for monthly reports was shortened and no more working overtime was available.
Accounting Software
Subsequently to this, the company started using accounting software packages, this further reduced the number of the workforce. Analytical information was greatly accessible. The downside to this was that many of the current employees in accounts do not know what the software does and how certain calculations are affected because the computer does all. Variance analysis, ratios, cost comparison, unit cost calculations are all done with the click of a button.

A Time And Season of Change
I explain this to show how you can work wisely, and not necessarily hard, as long as the technology is employed. Technology will not slow down, things will continue to reach for the sky. Be like the ant, know your season and work it for your advantage. Step back and examine how you do a lot of what you do. Is there room for improvement?
When we worked in the manual system it was ok, until we saw something better, faster, more accurate and efficient. There is always room for improvement if you look for it. Work smarter and wiser not necessarily harder when you have the opportunity to.
Encouragement
The Bible tells us that we can learn from, and pattern ourselves from the ant. Proverbs 6: 6 – 8 (ESV) says “Go to the ant, O sluggard; consider her ways, and be wise. Without having any chief, officer, or ruler, she prepares her bread in summer and gathers her food in harvest”
The worker ant does a number of things as stated here. It goes and look; leaves a trail; announces its finding; works when the weather is favorable; it is not governed.
Like the ant, we have found a “trail” and have come back to lead you to this “find”. There is a lot of goodies in this find we want you to come and share in it, come take a portion, together we will do much more. The internet is in its “summer” season, this season will change but when it does you would have your “harvest”.
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Be blessed: Ms. Evette.