"It is conceded by all that a book-keeper's desk should be of sufficient height to require him to stand while at his work, for the posting and checking from one large book to another necessitates constant moving, and it would be very inconvenient for the accountant to seat himself and then rise again whenever it become necessary to refer to an entry in another book. The books of an establishment of sufficient size to employ the services of a book-keeper are usually very cumbersome, and should lie upon the counter or desk in an accustomed place, while the book-keeper passes to and fro from book to book, as occasion requires. Many firms will not employ a book-keeper who would attempt to do his work by sitting down. The book-keeper's desk should slant on top, and be provided with a rack (above the slanted surface), for convenience in laying aside indexes, tablets, etc., where they may be easily reached when needed from time to time. Under the desk may be arranged shelves and places for books, or if these are deposited in the safe or vault each night, this would not be necessary. --G. L. Howe and O. M. Powers, The Secrets of Success in Business, 1883, p. 313.