Document Type

Article

Publication Date

1912

Abstract

In taking up the question of accounting methods for professional accountants, we must needs advance cautiously, for we are addressing our colleagues, and they may regard our suggestions as superfluous, but we may proceed boldly, for we are speaking to ourselves, and we know our deficiencies. A milliner is frequently so busily engaged in decorating the heads of other women that she neglects a reasonable attention to her own. The cobbler's children are still faulty in their footwear, and the physician has yet to heal himself. There are frequently, we presume, personal or professional considerations which determine the principals or partners to do their own bookkeeping, rather than to delegate the work to some office subordinate.

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