« Reply #6 on: Friday 12 May 17 01:12 BST (UK) »
I've just read an article about the start of what we've come to know as accountants. A largish company would employ bookkeepers to enter all their receipts and payments into various ledgers. Interestingly, I now see that solicitors used to do their clients books!
Bookkeeping is the first step on a ladder of exams towards being an accountant. He'd have to have a good knowledge of maths and he would have to enter invoices and receipts into various ledger books then make sure the columns added up correctly.
From an article I see that the mid 19th century onwards was a burgeoning time for bookkeeping and accountancy:-
"Modern professional accounting.
n July 1854 The Institute of Accountants in Glasgow petitioned Queen Victoria for a Royal Charter. The Petition, signed by 49 Glasgow accountants, argued that the profession of accountancy had long existed in Scotland as a distinct profession of great respectability, and that although the number of practitioners had been originally few, the number had been rapidly increasing. The petition also pointed out that accountancy required a varied group of skills; as well as mathematical skills for calculation, the accountant had to have an acquaintance with the general principles of the legal system as they were frequently employed by the courts to give evidence on financial matters. The Edinburgh Society of accountants adopted the name "Chartered Accountant" for members.[33]
By the middle of the 19th century, Britain's Industrial Revolution was in full swing, and London was the financial centre of the world. ..."
https://en.wikipedia.org/wiki/History_of_accounting
Aberdeen: Findlay-Shirras,McCarthy: MidLothian: Mason,Telford,Darling,Cruikshanks,Bennett,Sime, Bell: Lanarks:Crum, Brown, MacKenzie,Cameron, Glen, Millar; Ross: Urray:Mackenzie: Moray: Findlay; Marshall/Marischell: Perthshire: Brown Ferguson: Wales: McCarthy, Thomas: England: Almond, Askin, Dodson, Well(es). Harrison, Maw, McCarthy, Munford, Pye, Shearing, Smith, Smythe, Speight, Strike, Wallis/Wallace, Ward, Wells;Germany: Flamme,Ehlers, Bielstein, Germer, Mohlm, Reupke