In the first book of Goethe’s Wilhelm Meisters Lehrjahre, published in 1795 and 1796, the young merchant Werner praises the account book. Welche Vorteile gewährt die doppelte Buchhaltung dem Kaufmanne! Es ist eine der schönsten Erfindungen des menschlichen Geistes. What advantages double-entry bookkeeping gives the merchant! It is one of the finest inventions of the human mind. Werner adds that every good householder should use it in his own household. Wilhelm answers with irony. People busy with Addieren und Bilanzieren, adding and balancing, forget das eigentliche Fazit des Lebens, the real sum of life.