“Subject to names,” is whatsoever can enter into or be considered in an account, and be added one to another to make a sum, or subtracted one from another and leave a remainder. The Latins called accounts of money rationes , and accounting ratiocinatio ; and that which we in bills or books of account call “items,” they call 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. The Greeks have but one word, λόγος , for both “speech” and “reason”; not that they thought there was no speech without reason, but no reasoning without speech: and the act of reasoning they called “syllogism,” which signifieth summing up of the consequences of one saying to another. And because the same thing may enter into account for divers accidents, their names are, to show that diversity, diversely wrested and diversified. This diversity of names may be reduced to four general heads.