Hardware merchandising January-June 1897 . rating under the before-mentioned title certain petitioning account-ants and providing certain bylaws as to thequalifications required of future charter-ed accountants and for the conduct ofmembers of the profession. Since that timecharters have been granted, under strictconditions, to several Scottish societies, andin England there has been incorporated theSociety of Accountants and Auditors,each and all of which exist, speaking gen-erally, to raise the character of the pro-fession and to secure for the community theexistence of a class of persons we


Hardware merchandising January-June 1897 . rating under the before-mentioned title certain petitioning account-ants and providing certain bylaws as to thequalifications required of future charter-ed accountants and for the conduct ofmembers of the profession. Since that timecharters have been granted, under strictconditions, to several Scottish societies, andin England there has been incorporated theSociety of Accountants and Auditors,each and all of which exist, speaking gen-erally, to raise the character of the pro-fession and to secure for the community theexistence of a class of persons well qualifiedto be employed in the responsible and diffi-cult duties devolving on public account-ants. That they have, by their systemof examinations and compulsory training forfive years under articles, in the main ful-filled their object is undoubted, and todaythe profession stands higher in the esteemof the mercantile and general communitythan ever before. And now let us look for a moment at thefuture of higher accountancy. It cannot be. HARDWARE AND METAL said to be overcrowded at the present , if ever, does the capable practition-er want for employment, and those nowcommencing practice, provided they arepersevering and have a thorough acquaint-ance with their duties, find it a remunerativeand promising opening for their talents.** But is it likely to be so in years to come ? The immediate future gives every indica-tion of a great increase in accountantswork, and much of it is due to the economicconditions under which commerce is carriedon, resulting, as they have done in the pastand promise to do still more in the future,in an ever-enlarging volume of trade, bothinland and foreign. Taking this for granted,the stress of commerce and the regulationswhich the law of the land imposes on thoseengaged in it promise to bring the expertaccountant into greater need than ever be-fore. Absolutely impartial and accurateaccounts, a perfectly true adjustment of pro-fit and los


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Keywords: ., bookcentury1800, booksubjectbu, booksubjectimplementsutensilsetc