That Spring morning, the bent old man sat down at his large oak desk with his pen momentarily poised over the familiar blue foolscap sheet. He furtively glanced around the drawing room with its old china and flowers and books in abundance and wrote in one easy movement: The principles of book-keeping by double entry. He looked up once more but this time allowed a minute to gaze out through the window to the Cam gently meandering through the meadows towards the Cambridge colleges.