John Mair, in 1765, expresses this view of double entry: 'The theory of this art or science is beautiful and curious, very fit for improving the minds of youth, exercising their wit and invention, and disposing them to a close and accurate way of thinking.' But what of those 'slothful' and 'ignorant' merchants and shopkeepers who failed to use double entry? Nineteenth-century French entrepreneur and jeweller Charles Christofle believed that: 'First, it causes trouble in mind and disquietness of body with hindrance in substance. Secondarily, it is great shame and dishonesty to him that keeps not his book exactly. Thirdly, the evil keeping thereof so vexes the body that it breeds fevers and diseases.'

— Double entry by Jane Gleeson-White (25%)