Whoever considers the numberless transactions that diversify the business of a merchant, must easily fee, that a perfect knowledge in figures and accounts, a facility and conciseness of operation, and some idea of trade in general, are necessary prerequisites to fit a gentleman with propriety for the counting-house, without which he can profit little by feeing the most important and extensive business conducted with all the skill and address it is possible to conceive.

- Gordon, William, 1763