In Mughal India, accounts were kept by individuals and institutions for purposes of reference and planning. Accountancy required a set of objectives and techniques for collecting, organizing, and presenting information so that it could then be put to use. It also fostered learning. Subsisting on formal or informal training, professional accountants equipped themselves with linguistic and mathematical skills, the art of notation, mnemonic devices, and the ability to translate loosely defined units into precise terms and numbers. Accountants were an important component of the state apparatus, village administration, and elite household management. In the seventeenth century manuals were produced in Persian by private individuals for the guidance of persons seeking to acquire proficiency in accountancy (siyaq) and clerical work. No study has been made so far of the manuals themselves nor of the people who compiled or used them. This introductory essay examines the manuals (generally titled Dasturu-l Amal) and the information they contain about the system of accountancy as well as about the professional ethics and norms of ideal behaviour of the secretarial class.