The pencil, a noble and excellent means, is not only for a trader, but for every skill, even it is a free trade or physical one. If you see a trader who has a heavy pencil or is not good in use of it, you can freely say that he is not a trader. Merchant not only has to be skilled in writing but also he must know properly keeping his accounting.

Beno Kotruljević

Zakon o trgovini