Business Education And Accountancy

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The Assyrian Department of the Uni- versity of Pennsylvania has a large number of the most ancient accounting records and other business ^/documents, inscribed on what are popularly known as the "bricks of Babylon, " discovered in the Tigris- Euphrates Valley by Professor Hilprecht and his co-workers. To trace the adaptations made from time to time to view the development of the science through one civilization after another, to 1 An address delivered at the annual dinner of the Pennsyl- vania ...Institute of Certified Public Accountants, Philadelphia, April 15, 1901.
IIO NEED FOR HIGHER ACCOUNTANCY note its adjustments to commercial and industrial need might aid us in our estimates of the present.
Quite as much profit might be derived from a forecast of the future. The well-being of the Ac- countancy of to-morrow is, in very large measure, dependent upon the faithfulness and magnanimity of the mere handful of accountants who comprise our young profession of to-day. Oneness of meth- od and of professional aspirations, enlarged and ex- alted views of the worth and dignity of our calling, and a steady, studious, and conscientious aim to dis- charge well our obligations to the business world will insure to us as a brotherhood that universal and permanent recognition and appreciation upon which hang the hopes of higher Accountancy.


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