Professional Accountants

Whilst the greatest effort has been made to ensure the quality of this text, due to the historical nature of this content, in some rare cases there may be minor issues with legibility. And here, in order to get rid of an nu pleasant remark on the earliest opportunity, the opinion must be expressed that some practising Accountants, happily now in the large minority, are deficient in their first essential business qualification, viz., a thorough knowledge of the theoretical laws and practical adjustment of complex accounts. Every Accountant should be able to apply to any business whatever a system of accounts which is absolutely perfect.