Excerpt from Accounting Systems, Vol. 10: A Description of Systems Appropriate to Different Kinds of Business; Modern Business<br><br>The professional accountant should have no hobbies, nor be prejudiced in favor of any mechanical device or system. He should approach the question with an open mind, studying it as a scientific problem, and diagnosing for its needs as the physician does for an ailing patient. He must thoroughly acquaint himself with the mechan ical operations of the business. He must understand the character of the records which are desirable and then, as a final step, construct a system of accounts which will present accurately the results of operation and show clearly those facts which will be of value to the executive officers.<br><br>About the Publisher<br><br>Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com<br><br>This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.