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Whilst I could not think of any man whose spirit was, or needed to be, more enlarged than the spirit of a genuine merchant. What a thing it is to see the order which prevails throughout his business! By means of this he can at any time survey the general whole, without needing to perplex himself in the details. What advantages does he derive from the system of book-keeping by double entry? It is among the finest inventions of the human mind; every prudent master of a house should introduce it into his economy.

Whilst I could not think of any man whose spirit was, or needed to be, more enlarged than the spirit of a genuine merchant. What a thing it is to see the order which prevails throughout his business! By means of this he can at any time survey the general whole, without needing to perplex himself in the details. What advantages does he derive from the system of book-keeping by double entry? It is among the finest inventions of the human mind; every prudent master of a house should introduce it into his economy.

Approximate author period: c. 1766 AD · early modern

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Attribution & collection notes
Author or tradition
Johann Wolfgang von Goethe
Attribution: attributed
Country attributed
Not established
A country attribution does not establish the earliest origin.
Historical period
Approximate author period: c. 1766 AD · early modern
Approximate author-period evidence for Johann Wolfgang von Goethe: documented activity in 1766. Wikidata Q5879, inspected 2026-10-08. Not a quotation composition date or independent verification of attribution. Source: https://www.wikidata.org/wiki/Q5879 (accessed 2026-10-08).
An author lifetime, approximate period or collection date is not necessarily the date when these words were first written or spoken.
Recorded source
Contributor-provided quotation collection

Supplied reference C; CSV row 191659; supplied attribution, independently unverified

A collection's publication date can be later than the words it records.