A 1945 Vocational Guidance Film on Bookkeeping and Accounting is available for viewing online at the SEC Historical Society website. This entertaining 10-minute video was provided by courtesy of the Prelinger Archives, United States Library of Congress. It discusses a variety of matters including the household budget book, business bookkeeping, the role of the bookkeeper compared to that of the accountant, an accounting department, calculating and bookkeeping machines, cost accounting, special investigations, preparing tax returns and business principles. It also distinguishes a private accountant from a public accountant (such as a CPA) who should have a pleasing personality, a strong moral character and legible handwriting.
