Business methods and accountancy in trade unions

Joseph Lynch

Sujets

• Accountancy
• Office management
• Trade union

Informations

• Publié par: les_archives_du_savoir
• Nombre de lectures: 18
• Langue: English
• Poids de l'ouvrage: 10 Mo

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THELIBRARY
OF
THE UNIVERSITY
OF CALIFORNIA
LOSANGELESMETHODSBUSINESS
AND ACCOUNTANCY
IN TRADE UNIONSBUSINESS METHODS
AND ACCOUNTANCY
IN
TRADE UNIONS
BY
LYNCH, a.t.s.a., a.f.t.Com.JOSEPH
Minute Secretary, eir., Derhyshire Miners' A^isociation in
; Lecturer the Theory and
Practice ol Coninicrce, Commercial Correspomlence, Business Knowledge, and Advanced
Shorthand at the Municipal Technical School, Chesterfield.
London Chamber of Commerce Teachers' Diploma in Political Economy, Book-keeping
and Accountancy, Methods and Machinery of Business, Shorthand ; Royal Society
of Arts, Grade IIL (Advanced) Certificates in Commercial Correspondence and Office
Organisation, Economic Theory, Commercial Law, Book-keeping, Banking National
;
Union of Teachers' Advanced Certificate in Theory and Practice of Commerce, Fiist
Class, with distinctiorr and Bronze Medal for Second Place, 1917, etc.
1922
LONDON
THE LABOUR PUBLISHING COMPANY, LTD.
r. TAVISTOCK SQUARE, W.C.ii
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5541
PREFACE
attempting this work on Business Methods, Office^ In
to the work ofao Organisation, and Accountancy, apphed
is>- Unions, I have been actuated by the fact that itTrade
^ that the officials and othersa branch of Trade Union work
QQ httle or nopreparing for those positions have hitherto had
"' studying, although it is a branch which is ofopportunity of
organisa-vital importance to the efficient conduct of such
is second only to the purely industrial sidetions ; in fact, it
dependent uponof the movement, the success of which is
thosefar greater extent than is generally realised byit to a
the work. Most industrialnot in immediate contact with
disputes are nowadays decided by submission to the arbitra-
person, is generally guided inment of an independent who
athis decision by the facts, figures, and arguments adduced
workers' case is to be successfullythe inquiry ; and if the
correspondence,pioneered through this ordeal, statistics,
other records must be conveniently atcalculations, and
organisation.S hand, and this is not possible withoutgood office
22 many of our Unions have become veryThen again,
^ sums money lent outwealthy undertakings, having vast of
various ways ; having many thousands of pounds passingin^
the case ofthrough their accounts monthly, and at times, in^
unemployment and strikes, making huge disbursements,
accountancy. I havenecessitating up-to-date methods of
devoted much attention to this subject, aiming at taking
through the problems he isthe reader, by easy stages, all
study oflikely to be confronted with, so that by a diligent
and the working out for himself ofthis section of the book,
tests, havethe exercises given, together with the additional I
hesitation saying that the average person will have ano in
acquit himselfsufficient grip of the subject to be able to
actual practice.creditably in
is as necessary toIt is now generally recognised that it
make a special study of commerce by those embarking upon
career is medicine, law, etc., bya commercial as it to study
w those entering those professions, and this can be as truly
of Trade Unionism.3 said of the commercial side
As we know it to-day. Trade Unionism has made rapid5
strides, it offers inducements to studious young peopleand
5
8887006 PREFACE
to turn their attention to its problems, for isit a means
by which those who speciaHse in it may ultimately rise to
fame in fact, it is now being regarded as stepping-stone
; a
to Parliamentary honours, some of its exponents having
already attained Cabinet rank.
chooseBut those who this sphere for the avenue of their
ambitions have hitherto given little, if any, attention to
that part of the work which this book deals with, although
it claims the greater portion of their attention when they
have attained the rank of permanent officials. They have
usually spent lavishly of their time in studying Industrial
History, Economics, Politics, and Social Questions, all of
which are aids to the efficient prosecution of such work but
;
when taking up their duties as Trade Union officials they
have been often ignorant of the most elementary rules of
business procedure, to their own detriment and that of the
Unions they serve.
The principal reason I assign to this omission is that they
have been afforded little opportunity^ of making a close study
of this branch, inasmuch as the provision of suitable text-
books, specially designed for Trade Union work, has not
been accomplished, the ordinary books dealing with Business
Methods, Book-keeping and Accountancy being unsuitable
on account of their dealing with purely commercial and
trading operations, so that little advantage is to be gained
from them.
Now, in consequence of having spent many 3'ears in the
business world, and having given a vast amount of study to
the complicated subject of Commerce as evidencedwide and —
by my examination qualifications—and having spent the
last ten years in the office of large important Tradea and
Union, being responsible for its office organisation, acting
as its Treasurer for a number of years, benefitingand
by experience in every department of its work, including
Secretarial, Treasury, Accounting, Compensation, Arbitra-
tion, I considered that I was in an advantageous position
to supply a suitable text book, which would not only assist
those who are preparing for the work, but also those who
already hold official positions, to carry their duties moreout
efficiently.
Lynch.Joseph
Laxev House,
Tennyson Avenue,
Chesterfield.