The great strides which have taken place in the technique of office organisation during the past ten years have laid a heavy burden of responsibility on to the shoulders of the accountancy profession in several directions. With regard to the problems of machine accountancy, it must be remembered that the accountant in practice is both an auditor and an accountant. Most accountants are familiar with the disgruntled business man who has installed a machine-accounting system and has been very disappointed and very dissatisfied with the results. In nearly every case such dissatisfaction can be traced to the fact that the customer has yielded to the blandishments of some particularly silver-tongued machine salesman, with the result that the wrong machine has been employed. Where the punched card systems were employed for accounting purposes, less checking is required. Once the original card has been punched, the whole of the remaining work is completely automatic.