which gave it appeal to the bourgeois groups among whom it was a favorite. It was very much like account keeping. The merchant not only deals in wares, but he has a way of keeping record of them which levels all sorts of items to the pages of an account book. Here the most diverse products are mingled on an equal footing—wool, wax, incense, coal, iron, and jewels—although they have nothing in common except commercial value. To handle a merchant’s wares in terms of his account books, one need not trouble oneself with the nature of the wares. One has to know only the principles of accounting.