_A Flemish Account._--In illustration of a query in your first number on
the origin of the expression "a Flemish Account," unless you think it
too late for insertion, I send the following extract from an old volume
in the Cathedral Library at Salisbury. It is entitled, "The Accurate
Accomptant or London Merchant, &c.; by Thomas Brown, Accomptant:
composed for the Use and Benefit of the poor Blew-Coat children educated
in Christ's Hospital, &c. London, printed by William Godbid, sen. 1669.
fol."
The book consists almost entirely of examples of the best methods of
keeping accounts, from which I select the following instance:
"London, August 10th, 1668.
"To Roger Pace, Factor, &c., for 10 Pieces cont. 746 Ells Fl. at
10 _S._ Flem. per Ell. is 373 l. Flem. Exchange at 35 _S_ makes
Sterling Money 213 l. 2s. 10 d."
The above extract strongly confirms the explanations of the expressions
given by your correspondents "Q.Q." and "Mr. Bolton Corney," in No. 5.
p. 74., as it proves both the necessity and early practice of accurately
distinguishing in commercial dealings between English and Flemish
methods of reckoning.