A book described as The Merchants Mirrour , or directions for the perfect ordering and keeping of his accounts formed by way of Debtor and Creditor , after the -LRB- so termed -RRB- MISC@1 manner , by PERSON@1 , accountant , published in NUMBER@1 , contains many references to early books on the science of accountancy .

There was another book written in NUMBER@1 that was described as The Merchants Mirrour , or directions for the perfect ordering and keeping of his accounts formed by way of LOCATION@1 and Creditor .
