Although an individual with a certified public accountant's certificate and a license to practice law is very often a most useful citizen, it is not for the law schools with a small addition to their curriculum to train people to practice both professions. Nor is the law school's function to give their students sufficient low-level bookkeeping training so that they may personally keep the books and accounts of their offices or certain small enterprises with which they may be associated. The course in accounting should be a factor in broadening the student so he can collaborate with a Certified Public Accountant or industrial comptroller without encroaching on the latter's specialty. Lawyers have tended over the past to become refined specialists in the art of qualitative analysis of rights, ideas and social structures. A student of law who develops facility in this language will be better able to advise on legal problems and this, in itself, is sufficient reason for including accounting in the curriculum, even if we discard the more practical applications of his accounting training.