The terms "accountant" and "bookkeeper" are commonly used inter-
changeably as being one and the same, when, as a matter of fact, the functions
of each are separate and distinct, and the lines of demarcation are very
sharply drawn. The profession of accountancy and the profession of book-
keeping are each a separate profession, although very generally the idea
prevails that there is but one profession, which includes both. The work of
the bookkeeper is synthetical. He puts together, he compiles the history or
record of acts performed. The work of the accountant is analytical. He
analyzes the record, proves its correctness, searches for causes and inquires
- into methods. The work of the two is not identical, and yet they have many
kindred purposes.
accountancy; ethics of.— it is generally considered by pro-
fessional accountants to be opposed to the best traditions of propriety for one
professional man to canvass the client of another for business. One of the
reasons for this point of etiquette among accountants is that information of
the most delicate and momentous nature is frequently committed in confi-
•dence by the client to the accountant, the accountant standing in relation to

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his client as an advisor and confidant, and it may be readily recognized that
under these circamstances it is to the interest of the client to restrict such
confidences as much as possible to one reliable person.
