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To commemorate Accountant Day on Saturday, November 10, 2012, The Summa is conducting its third annual Bean Counters Contest.

If you can correctly guess the total number of candies in this jar, you can win one of two $25 gift certificate from Amazon.

This year I have a chocolate and peanut theme.  I purchased fairly large bags of M&M’s Peanuts, Reese’s Pieces, and Ghirardelli Squares, along with a not-big-enough jar.  I scooped handfuls of each candy into the jar, in a combination that only I know.  I admit to having some of each candy left over, which added to the enjoyment of the day.

Entries are accepted by commenting to this blog post or by e-mail to albrecht@profalbrecht.com.  Entries must be time-stamped by 11:59 p.m. ET, Monday, November 12, 2012 Saturday, November 10, 2012.  Entries must contain contestant’s name and e-mail address.

If no entry correctly guesses the actual number of candies in the jar, the closest guesses will be declared winner.

Number of expected winning entries:  two.  In case of multiple winning entries, the two winners will be chosen randomly.  The jar contains no items other than peanut M&Ms, Reese’s Pieces, and Ghirardelli Squares.  Maximum of one entry per person accepted.

University of South Carolina Upstate student Jeff holds the contest jar.

Accountant Day is for all accountants, auditors and bean counters to celebrate being a part of the accounting profession.  November 10 is chosen as the day of celebration.


On November 10, 1494, volume 2 of Summa de Arithmetica, Geometria, Proportioni et Proportionalita (Everything About Arithmetic, Geometry and Proportion) by Fr. Luca Pacioli was published.  It is in volume 2 of the Summa that Pacioli included a description of the bookkeeping/accounting system of Venice.   In honor of this contribution, Pacioli has carried for centuries the title of Father of Accounting.

Debit and credit – – David Albrecht

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