Accountants and accountants;

              106 HASKINS & SELLS November
Accountants and Accountants
IN the writings of most modern authors
on the subject of accounting there is a
note of seriousness which indicates the
responsibility which such authors feel in
attempting to develop an authoritative
literature. It is, therefore, refreshing
when one runs across a bit of writing,
which, whether or not so intended, stimu­lates
his sense of humor and produces a
flash of amusement.
Such is the effect of a passage written
by Marshall M . Kirkman, for many years
prominently identified with the accounting
affairs of the Chicago & North Western
Railway Company, and appearing in his
book, "How to Collect Railway Revenue
without Loss," which was issued in June,
1885.
We reproduce it herewith hoping that
it will prove both interesting and edifying.
"Every accountant finds it necessary
to teach patiently and with infinite labor
the little devices and forms which he
has instituted for guarding the treasures
that he must account for. The alteration
of one cog in the wheel he has so labor­iously
constructed involves a re-arrange­ment
and the tightening up of all the
other cogs, otherwise the whole will fall to
pieces. This he knows and hence one of
the reasons why he abhors change. The
adaptability and simplicity of the devices
introduced by him in order to accomplish
particular results are often wonderful.
On the other hand they are sometimes
inadequate, perhaps cumbersome, often-