The object of all kinds of business is the acquisition of profit. Opposite to profit is what we call loss. The accounts distribute under specified headings the assets and liabilities of a business concern, in order to calculate the changes in value of these assets and liabilities resulting from business transactions and to determine the profit or loss of the business. Generally, the accounts are classified into three categories namely assets, liabilities, and profit and loss. The contents of each category vary according to the scope of the business. In old Chinese business firms, especially in native banks, the confidence in the staff was the general rule. The proprietor reposed a considerable trust in the manager, and the manager confided in the staff, so that the evidence was of less importance. The instrument used by the native banks for drawing on foreign banks is called “foreign paper”.