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Accounting (Call of Cthulhu 7th Edition)

Skills

Definition

Accounting represents your ability to understand and analyze financial records, ledgers, and business documents. In the world of 1920s investigation, following the money is often the surest way to uncover criminal conspiracies, cult funding, and hidden connections between seemingly unrelated parties. This skill goes beyond simple arithmetic. It encompasses forensic accounting, detecting irregularities in bookkeeping, understanding corporate structures, and tracing where money has come from or gone to. In Lovecraftian investigations, cults need funding, antiquarian purchases leave paper trails, and mysterious benefactors can be identified through careful financial analysis.

How it works

**Base Value**: 5% **Key Uses**: - Examining ledgers and financial books for irregularities - Tracing financial transactions and money trails - Detecting embezzlement, fraud, or laundering - Understanding corporate and estate finances **Special Rules**: Accounting often requires access to the actual records. The Keeper determines what documents are available and how long analysis takes. Complex investigations may require multiple rolls over days.

Tips

**Build Advice**: Accounting is a niche but powerful investigation tool. Invest if your investigator has a financial or business background. **Occupation Synergies**: Pairs well with Library Use for researching public financial records, and Law for understanding legal financial obligations. **Character Concepts**: Accountant, bank clerk, private detective, journalist investigating corruption.

Frequently asked questions

When is Accounting useful in a Mythos investigation?

Cults need money for rituals, property, and supplies. Accounting can trace donations to cult fronts, identify suspicious purchases of occult materials, or reveal that a missing person moved their finances before vanishing.

How does Accounting differ from Appraise?

Accounting analyzes financial records and transactions. Appraise evaluates the worth of individual items. Accounting follows the money trail; Appraise tells you what something is worth.