Introduction of the Modern Accounting Machine

As the reader has been carried along through the tangle of mechanical

efforts of the men who have racked their brains to produce means that

would relieve the burden of those who have to juggle with arithmetical

problems and masses of figures in the day’s accounting, there was one

phase of subject that has not been touched upon. While these inventors

were doing their best to benefit mankind and, without doubt, with the

thought of reaping a harvest for themselves, the public, who could have

been the prime beneficiary, did not hasten to avail themselves of the

opportunity.

[Sidenote: _Opposition to the use of machines for accounting_]

In the early days, when the key-driven calculator was marketed, and

later when the recording-adder was also placed on the market, the

efforts of the salesmen for each of these types of machines, in their

endeavor to interest possible purchasers, were met with anything but

enthusiasm. Of course, now and then a wide-awake businessman was

willing to be shown and would purchase, but ninety-nine out of the

hundred who really had use for a machine of either type could not at

that early date be awakened to the fact.

Although the calculator and the recording-adder are indispensable

factors in business today, and have served to improve the lot of the

bookkeeper and those employed in expert accounting in general, they met

with very strong opposition for the first few years from employers of

this class. It was strongly evident that the efforts of book-keepers

and counting-house clerks to prevent these machines entering their

department were inspired by the fear that it would displace their

services and interfere with their chance of a livelihood.

Again, men of this class, and even those in charge of large

departments, took the mere suggestion that they had use for a

calculator or recording-adder as an insult to their efficiency, and

would almost throw the salesman out. Others would very politely look

the machine over and tell the salesman what a wonderful machine it was,

but when asked to give the machine a trial, they would immediately back

up and say that they had absolutely no use for such a machine; whereas

possibly now the same department is using twenty-five to a hundred such

machines.

[Sidenote: _Banks more liberal in recognition_]

Of the two classes of machines, the recording, or listing machines, as

they are commonly called, although a later product, were the first to

sell in quantities that may be called large sales. This was probably

due to the fact that they were largely sold to the banks, who have

always been more liberal in recognizing the advantages of labor-saving

devices than any other class of business.

The presence of these machines in the bank also had a tendency to

influence business-men to install recorders where the key-driven

calculator would have given far greater results in quantity of work and

expense of operating. In these days, however, the average businessman

is alive to his requirements, and selects what is best suited to his

needs instead of being influenced by seeing a machine used by others

for an entirely different purpose. The theory of using the printed list

of items as a means of checking back has blown into a bubble and burst,

and the non-lister has come into its own, not but what there has always

been a good sale for these machines except for the first four years.

[Sidenote: _Improvements slow for first few years_]

On account of the years it took to educate business into the use of

these two types of accounting machines, and the fact that the sales

of both were small at first, there were few improvements for several

years, as improvements depend upon prosperity.

Such changes as have been made since were largely aimed at refinements,

but there are some very noteworthy features added to the performance of

both types of machines, which are explained and described in following

chapters, where the subject will be treated under the class of machines

they affect.

[Illustration]

[Illustration: The High-Speed Calculator]

Origin of modern calculating machines · 第 29 / 38 题