We are all used to the idea that book keeping is the art of financial management. Keeping a record allows us to retrieve information in a methodical manner. A business needs to be able to make a profit to be able to survive. It is also essential that every transaction is recorded faithfully. We expect that a book keeper would want to cultivate accuracy and honesty. A book keeper also needs to be able write legibly. Some book keepers my also be highly computer literate.
A different factor that can colour our views of the value of a book keeper in a business is the need for the owner of the business to be able to separate himself or herself from the actual record of the transaction. Some parents of eleven plus children may want to keep the role of being a mother or a father separate from the role of being the eleven plus provider.
A book keeper will record transactions in a ledger – by hand or through using a computer.
There will be a range of ledgers in order to record the different types of transactions. There will more than likely be a debit ledger and a credit ledger. One type of ledger page could include at least:-
Naturally this leads us into opening and closing balances. Then there is the simple matter of good will.
At times parents of eleven plus children will be relying on good will. By being a parent it is highly likely that a whole lot of good will have been built up over the years. Parents will have fed and watered their off spring, provided them with beds, play stations, T.V., clothes and mobile phones. Their children will have provided their parents with someone to worry about and plan for. Most parents will retain an immense source of pride in almost everything their child has done over the past pre eleven plus years. The words: “My cup runneth over,” spring to mind.
If most parents of eleven plus children had to maintain a system of ledgers to account for all the events and transactions of the eleven plus years then it is likely that the credits would far outweigh the debits – and so they should!