36 Matching Annotations
  1. Nov 2022
    1. A commonplace book is what a provident poet cannot subsist without, for this proverbial, reason, that "great wits have short memories;" and whereas, on the other hand, poets, being liars by profession, ought to have good memories; to reconcile these, a book of this sort, is in the nature of a supplemental memory, or a record of what occurs remarkable in every day's reading or conversation. There you enter not only your own original thoughts, (which, a hundred to one, are few and insignificant) but such of other men, as you think fit to make your own, by entering them there. For, take this for a rule, when an author is in your books, you have the same demand upon him for his wit, as a merchant has for your money, when you are in his. By these few and easy prescriptions, (with the help of a good genius) it is possible you may, in a short time, arrive at the accomplishments of a poet, and shine in that character[3].

      "Nullum numen abest si sit prudentia, is unquestionably true, with regard to every thing except poetry; and I am very sure that any man of common understanding may, by proper culture, care, attention, and labour, make himself whatever he pleases, except a good poet." Chesterfield, Letter lxxxi.

      See also: https://en.m.wikisource.org/wiki/Page:The_Works_of_the_Rev._Jonathan_Swift,_Volume_5.djvu/261 as a source


      Swift, Jonathan. The Works of the Rev. Jonathan Swift. Edited by Thomas Sheridan and John Nichols. Vol. 5. 19 vols. London: H. Baldwin and Son, 1801.

  2. Sep 2022
    1. Oftentimes they even refered to one another.

      An explicit reference in 1931 in a section on note taking to cross links between entries in accounting ledgers. This linking process is a a precursor to larger database processes seen in digital computing.

      Were there other earlier references that are this explicit within either note making or accounting contexts? Surely... (See also: Beatrice Webb's scientific note taking)


      Just the word "digital" computing defines that there must have been an "analog' computing which preceded it. However we think of digital computing in much broader terms than we may have of the analog process.

      Human thinking is heavily influenced by associative links, so it's only natural that we should want to link our notes together on paper as we've done for tens of thousands of years (at least.)

  3. Aug 2022
    1. Mit der Normierung von Karteikarten für die Karteikästen eigener Fabrikation machte Dewey sich um die Weiterentwicklung der Verzettelungstechniken verdient, ohne etwas damit zu verdienen. Um den ökonomischen Ruin zu verhindern, stellte das Library Bureau im Jahr 1888 die eigene Buchführung vom traditionellen Verbuchungssystem auf das schnellere und kostengünstigere System des "card index" um. Der "Technologietransfer zwischen Bibliothek und Büro" (Krajewski), nämlich die Buchführung in Zettelkästen, wird ein Erfolgsschlager: Banken und Versicherungen, Stahl- und Eisenbahnunternehmen übernehmen das Karteisystem und damit auch die Karteikästen von Deweys Firma.

      With the standardization of index cards for the filing boxes of his own manufacture, Dewey earned himself the further development of the routing techniques without earning anything with it. In order to prevent economic ruin, the Library Bureau switched its own bookkeeping from the traditional accounting system to the faster and more cost-effective system of the "card index" in 1888. The "technology transfer between library and office" (Krajewski), namely bookkeeping in card boxes, is a hit: banks and insurance companies, steel and railway companies take over the card system and thus also the card boxes from Dewey's company.

      This is a fascinating way of making one's product indispensable. Talk about self-dogfooding!

      Sounds similar to the way that some chat messaging productivity apps were born (Slack was this way?). The company needed a better way to communicate internally and so built it's own chat system which they sold to others.

    1. In the mercantile world, the energy- and time consuming note book process has been replacedwith a file card system because competition forces them to save time and energy.

      note the evolution here based on competition from practices in another field (accounting)

      What was his experience within accounting and these traditions?

    2. In the past, merchants created indexes for names, topics etc. in a way that the necessaryentries had to be made in chronological order, or at least in a way that the necessary and oftenabundant supplementations had to be added to the foundational structure in the chronologicalorder of of their emergent necessity. Oftentimes they even refered to one another.

      A call back to the influences of accounting and waste books on the evolution of note taking.

  4. Jul 2022
    1. He explains the purpose of his "waste book" in his notebook E: Die Kaufleute haben ihr Waste book (Sudelbuch, Klitterbuch glaube ich im deutschen), darin tragen sie von Tag zu Tag alles ein was sie verkaufen und kaufen, alles durch einander ohne Ordnung, aus diesem wird es in das Journal getragen, wo alles mehr systematisch steht ... Dieses verdient von den Gelehrten nachgeahmt zu werden. Erst ein Buch worin ich alles einschreibe, so wie ich es sehe oder wie es mir meine Gedancken eingeben, alsdann kann dieses wieder in ein anderes getragen werden, wo die Materien mehr abgesondert und geordnet sind.[2] "Tradesmen have their 'waste book' (scrawl-book, composition book I think in German), in which they enter from day to day everything they buy and sell, everything all mixed up without any order to it, from there it is transferred to the day-book, where everything appears in more systematic fashion ... This deserves to be imitated by scholars. First a book where I write down everything as I see it or as my thoughts put it before me, later this can be transcribed into another, where the materials are more distinguished and ordered."
  5. Apr 2022
    1. anadvocate for the index card in the early twentieth century, for example, called forthe use of index cards in imitation of “accountants of the modern school.”32

      Zedelmaier argues that scholarly methods of informa- tion management inspired bureaucratic information management; see Zedelmaier (2004), 203.

      Go digging around here for links to the history of index cards, zettelkasten, and business/accounting.

    2. An eighteenth- century manual of bookkeeping listed three stages ofrecords a merchant should keep: waste book, journal (arranged in systematicorder), and ledger (featuring an index to access all people, places, and merchan-dise)
    3. Early modern scholars referred most often to merchants as exemplars for theirhabit of keeping two notebooks: a daybook (or journal) to record transactionsin the order in which they occurred and a ledger in which these transactionswere sorted into categories, as in double- entry bookkeeping
  6. Feb 2022
    1. Make fleeting notes. Always have something at hand to write withto capture every idea that pops into your mind.

      Fleeting notes are similar to the sorts of things one would have traditionally kept in a waste book.


      Francesco Sacchini recommended the use of two notebooks:

      “Not unlike attentive merchants... [who] keep two books, one small, the other large: the first you would call adversaria or a daybook (ephemerides), the second an account book (calendarium) and ledger (codex).” —Francesco Sacchini "Chapter 13". De ratione libros cum profectu legendi libellus. Wurzburg. p. 91. (1614).

      (See also Blair, Ann M. (2004). "Note taking as an art of transmission". Critical Inquiry. 31 (1): 91. doi:10.1086/427303.)

      The root word ephemeral in this context is highly suggestive of the use and function of fleeting notes.


      The Latin word "ephemerides" can also be translated as "newspaper", useful for only a short period of time.


      Recall also that in a general sense Cicero contrasted the short-lived memoranda of the merchant with the more carefully kept account book designed as a permanent record.

      Reference: Cicero (1930). Pro Quinto Roscio comoedo oratio,"The Speeches". Translated by Freese, John Henry. Cambridge, Massachusetts. pp. 278–81.

    1. In a general sense Cicero contrasted the short-lived memoranda of the merchant with the more carefully kept account book designed as a permanent record.[7]

      Cicero (1930). Pro Quinto Roscio comoedo oratio,"The Speeches". Translated by Freese, John Henry. Cambridge, Massachusetts. pp. 278–81.

      (Not sure if I had this in my notes already from other reading, but adding again just in case.)

  7. Dec 2021
    1. For a library without a catalog, as Leibniz put it in his Consilium , resembles the ware-house of a businessman who cannot keep stock.

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  8. Nov 2021
    1. Mary Poovey,A History of the Modern Fact: Problems of Knowledge in the Sciences ofWealth and Society(Chicago, 1998).

      Most recently, the emergence of the fact has been attributed to methods of commercial recordkeeping (and double-entry bookkeeping in particular).

      Reference to read/look into with respect to accounting and note taking.

    2. Ciceroalready contrasted the short-lived memoranda of the merchant with the more carefully kept accountbook designed as a permanent record; see Cicero, “Pro Quinto Roscio comoedo oratio,”TheSpeeches,trans. John Henry Freese (Cambridge, Mass., 1930), 2.7, pp. 278–81.
    3. Francesco Sacchini recommends two notebooks inDeratione libros cum profectu legendi libellus(Wu ̈rzburg, 1614), chap. 13, p. 91: “Not unlike attentivemerchants . . . [who] keep two books, one small, the other large: the first you would calladversariaor a daybook(ephemerides),the second an account book(calendarium)and ledger(codex).”
    4. on advocate for the index card in the early twentieth century called for animitation of “accountants of the modern schoolY”1

      Paul Chavigny, Organisation du travail intellectuel: Recettes pratiques a` l’usage des e ́tudiants de toutes les faculte ́s et de tous les travailleurs (Paris, 1920)

      Chavigny was an advocate for the index card in note taking in imitation of "accountants of the modern school". We know that the rise of the index card was hastened by the innovation of Melvil Dewey's company using index cards as part of their internal accounting system, which they actively exported to other companies as a product.

  9. Sep 2021
    1. Assets^[https://youtu.be/FJtaM43PgXQ?t=365] are Bank accounts, walletaxts, investments, loans credited.

      Income is paychecks, dividends, gifts received, interest.

      Expense is groceries, taxes, gifts given, donations

      Liabilities are Mortgage, student loans, credit cards, loans owed.

      Everything else Equity. Example opening balances, cashback, untrackable errors

  10. Aug 2021
    1. https://en.wiktionary.org/wiki/adversaria

      Note the use of adversaria also as a book of accounts. This is intriguing and gives a historical linguistic link to the idea of waste books being used in the commonplace tradition. When was this secondary use of adversaria used?

  11. Jul 2021
    1. Von der Bücherordnung zur Buchführung

      From book keeping to bookkeeping

      Interesting to note that the German has two different physical words for these concepts which are more similar in English: keeping books (librarianship) to bookkeeping (accounting)

  12. May 2021
    1. We still do not understand how information practices from the worlds of learning, finance, industry, and administration cross-pollinated. From the fourteenth century onward, accountants developed complex instructions for note-taking to describe holdings and transactions, as well for the recording of numbers and calculations. By the seventeenth century, merchants, and indeed ship captains, engineers, and state administrators, were known to travel with trunks of memoranda, massive inventories, scrap books, and various ledgers and log books that mixed descriptive notes and numbers. By the eighteenth century, tables and printed forms cut down on the need for notes and required less description and more systematic numerical notes. Notaries also were master information handlers, creating archives for their legal and financial documents and cross-referencing catalogue systems.

      I'm noticing no mention here of double entry book keeping or the accountant's idea of waste books.

      There's also no mention of orality or memory methods either.

    1. Merchants have their waste book, Sudelbuch or Klitterbuch in German I believe, in which they list all that they have sold or bought every single day, everything as it comes and in no particular order. The waste book’s content is then transferred to the Journal in a more systematic fashion, and at last it ends up in the “Leidger [sic] at double entrance,” following the Italian way of bookkeeping. […] This is a process worthy of imitation by the learned.”(See Ulrich Joost’s analysis in this volume, 24-35.)

      I've seen this quote earlier today, but interesting seeing another source quote it.

    1. Lichtenberg, on the other hand, used the term "aphorism" in his notes, but never referred to it in his own writing. [7] The name Sudelbuch goes back to him, as his brother Ludwig Christian Lichtenberg noted in the "preliminary report" for the first edition of a selection of Lichtenberg's notes the year after his death . [8] And there was already reference to Lichtenberg's own explanation of the use of the term: [9] “The merchants have their waste book (Sudelbuch, Klitterbuch, I believe in German), in which they enter everything they sell and buy from day to day, everything in a mess, from this it is carried into the journal, where everything is more systematically stands, and finally it comes to the Leidger at double entrance according to the Italian way of bookkeeping. In this, each man is accounted for separately, first as a debtor and then as a creditor. This deserves to be imitated by scholars. First a book in which I write everything, as I see it or as my thoughts give me, then this can be carried back into another, where the matter is more separated and ordered, - Georg Christoph Lichtenberg : Sudelbuch E, entry 46 [10]

      Here's translated quote from the 1700's in which Georg Christoph Lichtenberg directly links the idea of double-entry bookkeeping to the idea of a commonplace book (or waste book or in his tongue Sudelbücher).

      Not to dissimilar to my recent observation:

      Backlinks in digital gardens, commonplace books, or wikis are just an abstract extension of the accounting concept of double-entry bookkeeping.

  13. Mar 2021
    1. Accounting or Accountancy is the measurement, processing, and communication of financial and non financial information about economic entities[1][2] such as businesses and corporations. Accounting, which has been called the "language of business",[3] measures the results of an organization's economic activities and conveys this information to a variety of users, including investors, creditors, management, and regulators.
    2. The terms "accounting" and "financial reporting" are often used as synonyms.
  14. Aug 2020
  15. Jul 2020
  16. Apr 2020
    1. Chart of accounts numbering involves setting up the structure of the accounts to be used, as well as assigning specific codes to the different general ledger accounts. The numbering system used is critical to the ways in which financial information is stored and manipulated. The first type of numbering to determine for a chart of accounts involves their structure. This is the layout of an account number, and involves the following components:Division code - This is typically a two-digit code that identifies a specific company division within a multi-division company. It is not used by a single-entity company. The code can be expanded to three digits if there are more than 99 subsidiaries.Department code - This is usually a two-digit code that identifies a specific department within a company, such as the accounting, engineering, or production departments.Account code - This is usually a three digit code that describes the account itself, such as fixed assets, revenue, or supplies expense.For example, a multi-division company with several departments in each company would probably use chart of accounts numbering in this manner: xx-xx-xxxAs another example, a single-division company with multiple departments could dispense with the first two digits, and instead uses the following numbering scheme: xx-xxxAs a final example, a smaller business with no departments at all could just use the three digit code assigned to its accounts, which is: xxxOnce the coding structure is set, the numbering of accounts can take place. This is the three-digit coding referred to previously. A company can use any numbering system that it wants; there is no mandated approach. However, a common coding scheme is as follows:Assets - Account codes 100-199Liabilities - 200-299Equity accounts - 300-399Revenues - 400-499Expenses - 500-599 As a complete example of the preceding outline of numbering, a parent company assigns the "03" designator to one of its subsidiaries, the "07" designator to the engineering department, and "550" to the travel and entertainment expense. This results in the following chart of accounts number:03-07-550
  17. Jan 2020
    1. “how did my time off balance get this way?”
    2. Your answer to, “how did my time off balance get this way?” Chronologically track and understand adjustments to employee time off. Plus, your team can easily view their own PTO changes right from their Gusto accounts
  18. Feb 2017
  19. Nov 2016