B.G.M. HETHERINGTON
IN The London Bookman
Perched upon an office stool, neatly adding figures,
With cuffs gone shiny and a pen behind his ear;
Deep in Liabilities. Goods and Double Entry,
So he worked from year to year.
Diligent and careful, hedged about with figure,,
Given soul and body to discount and per cent;
Bounded by the columns of Purchase Book and Journal
Soberly his moments went.
Now his pen has ceased from adding rows of figures
Ceased from ruling ledgers and entering amounts:
Clad in sodden khaki, with a gun in Flanderc
He is balancing accounts
