I was reflecting today about how, over the last 40 odd years, accounting record methods have evolved. Here is a trip down memory lane for you: At the tender age of 19 I decided I wanted to know how to do accounts, because I knew I would be in business someday....I thought that if I knew how to do accounting then .. nobody could cheat me out of my money. (How naive I was - and that's another story for another day!) I enrolled with ICBA (International College of Bookkeeping and Accounting) in Zimbabwe, and embarked on a 3 year course to learn all things bookkeeping and accounting. I did this by distance learning, at my own page. I had to write 3 international Pitman of UK exams, and I aced them all with an average of 95% each. During that time I started working at Coopers and Lybrand in Harare, Zimbabwe as a junior accountant. I worked there for almost three years before moving on to Arthur Young, Ernst and Whinney in the same city. All bookkeeping was done manually. And I mean man