There was another book written in 1635 that was described as "The Merchants Mirrour, or directions for the perfect ordering and keeping of his accounts formed by way of Debitor and Creditor". This book was written by Richard Dafforne, who was an accountant. This book has many references to books about accountancy that were written much earlier. One chapter of this book is titled "Opinion of Book-keeping's Antiquity". In this chapter the author says that, according to another author, the bookkeeping he wrote about was used two-hundred years earlier in Venice.