"The “Fool-Proof” Trial Balance.—Double-entry bookkeeping is never satisfied with anything short of absolute proof of the mathematical accuracy of the work."
Bookkeeping is the record of financial transactions that occur in business daily or any time so as to have a proper and accurate financial report.
"Until language had developed to some extent there could have been little thinking beyond the range of actual experience, for language is the instrument of thought as bookkeeping is the instrument of business. It records and fixes and enables thought to get on to more and more complex ideas. It is the hand of the mind to hold and keep."
"Money is brought into being and transmuted from one imaginary form to another by mere entries on a ledger, and creative bookkeeping can always make the bottom line appear to balance."
"Bookkeeping is never an exciting pastime, except for those quaint people who are born bookkeepers, and who find columns of figures a stimulating sight"
"Bookkeeping has always been the crux of the orthodox commercial course."
"Creative bookkeeping is the magic wand of “restructuring.”"
"Bookkeeping is never neglected by anyone in business."