Subject To Names, is whatsoever can enter into, or be considered in an account; and be added one to another to make a summe; or substracted one from another, and leave a remainder.
 Thomas Hobbes, Leviathan (1651). copy citation

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Author Thomas Hobbes
Source Leviathan
Topic subject accounting
Date 1651
Language English
Reference
Note
Weblink http://www.gutenberg.org/files/3207/3207-h/3207-h.htm

Context

“For words are wise mens counters, they do but reckon by them: but they are the mony of fooles, that value them by the authority of an Aristotle, a Cicero, or a Thomas, or any other Doctor whatsoever, if but a man.
Subject To Names
Subject To Names, is whatsoever can enter into, or be considered in an account; and be added one to another to make a summe; or substracted one from another, and leave a remainder. The Latines called Accounts of mony Rationes, and accounting, Ratiocinatio: and that which we in bills or books of account call Items, they called Nomina; that is, Names: and thence it seems to proceed, that they extended the word Ratio, to the faculty of Reckoning in all other things.” source