Footage shows the importance of proper bookkeeping. Shots of a man trying and failing to unplug a clogged sink are shown as his wife scolds him and he is resigned to look through the yellow pages and call a plumber. The voice over narration states that there will come a time in everyone’s life when they must make financial decisions. Next shown are students learning about bookkeeping in a high school class, then shipbuilders at working, clocking in and out of the job, then a young boy fishing. The narrator tells how accurate records must be kept, no matter the scale of the industry.