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Discovering Accident Causes: Before any steps can be taken in it is essential to find out:
The causes of previous accidents and
The existing hazards that may causes accident unless corrected.
These activities are necessary not only before starting the actual procedures for accident prevention but also afterwards for they must be given continuous never ending attention otherwise the real efforts of accident prevention will get out of hand. The supervisors report of accident investigation is the basis of all analysis of past accidents.
After finding the potential hazards by survey and inspection, analysis must be made to select most important hazards to be attacked. The reasons for existence of hazards must be found when these do not yield to corrections. Knowing and finding the hazards is only the beginning. These must be corrected / controlled.
What is an art of recording? Art of recording: Accounting is an art of recording business transactions within the books of accounts into a systematic way soon after their
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