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"I would have asked Mr. Woodward for an explanation," continued the accountant, "but he has been absent yesterday and today. However, as you will see, no explanation can possibly cover the facts disclosed. There is a clear case for criminal action against him." "I don't think there will be any action," said Mary, looking up after a pause. "I'm sure his father will make good the shortage."

"That's all right," he said awkwardly. Tim laughed. "Hey, will this contraption of yours teach me how to adjust a set of tappets?" "No," said James quickly. "It will teach you the theory of how to chop down a tree but it can't show you how to swing an axe. Or," he went on with a smile, "it will teach you how to be an efficient accountant but you have to use your own money!"

After carefully checking his own figures he had rung for Dunham, the chief accountant, and it had been a querulous and angry summons. "Here, dese figures is all wrong. You have January premiums pretty near fifteen per cent behind last year. Fix 'em."

Two men, Kenyon and Wentworth the first a mining engineer, and the second an experienced accountant have been sent from London to Canada, one to examine the mines, the other to examine the books of the various corporations. Whether the mines are bought or not will depend a good deal on the reports these two men have in their possession.

"Now we shall turn up here," said the accountant, as he walked a short way up the brook before mentioned, and halted in front of what appeared to be an impenetrable mass of bushes. "We shall have to cut our way, then," said Harry, looking to the right and left in the vain hope of discovering a place where, the bushes being less dense, they might effect an entrance into the knoll or grove.

Yet a few minutes as he sat there, and he was actually cherishing a little pride in the wife who had done so much better for him than he had at length come to expect. If not a good accountant, she was at least a good wife, and a very fair housekeeper: he had no doubt she would prove a good mother. He would gladly have gone to her at once, to let her know how much he was pleased with her behaviour.

He was by profession a chartered accountant, and inclined to be stout; and all rather stout chartered accountants are sentimental. McCay was the sort of man who keeps old ball programmes and bundles of letters tied round with lilac ribbon.

"Come, cheer up," cried the accountant, giving the youth a slap on the back; "there's nothing like experience the proverb says that it even teaches fools, so you need not despair." Hamilton smiled as he endeavoured to shake off some of his white coating. "We'll be all right immediately," added Harry; "I see that the country ahead is more open, so the walking will be easier."

As he was a skilful lithographer, he printed all the visiting-cards which the people of Sauveterre ordered at the principal printing-office of Sauveterre, where "The Independent" was published. An able accountant, he kept books and made up accounts for some of the principal merchants in town.

In the third petition, Melchor de Legazpi requests that the office of accountant of the City of Mexico rendered vacant by the death of its incumbent, be bestowed upon him, in remembrance of his father's services. He says the family is "poverty-stricken and in debt," because of his father having spent all his possessions in the king's service.