Footage shows the importance of proper bookkeeping. An office space is shown and CU’s of various accounting machines and papers. Office accountants work calculators and typewriters as the narrator states that typing and the use of office machines is very important. The following shot shows students in a typewriting class as they learn how to change the sheets of paper. Airlines are used as the next example of the importance of good bookkeeping. Passengers are shown waiting for a plane, boarding the plane, and finally the the take off from the tarmac.