CHAPTERVIII
SummaryandTrialBalanceAsinearlierpassages，sohereinspeakingofprofitandloss，thepointofviewtakenisneitherthatofmaterialadvantage，whetheroftheindividualsconcernedorofthecommunityatlarge，northatofexpediencyforthecommongoodinrespectofprosperityorofmorals;noristheappraisalhereventuredupontobetakenasanexpressionofpraiseordispraiseatlarge，touchingthisincursionofbusinessprinciplesintotheaffairsoflearning。
Byandlarge，theintrusionofbusinesslikeideals，aimsandmethodsintothisfield，withalltheconsequencesthatfollow，maybecommendableorthereverse。Allthatismatterforattentionandadvisementatthehandsofsuchasaimtoalter，improve，amendorconservetherunofinstitutionalphenomenathatgoestomakeupthecurrentsituation。Thepresentinquirybearsonthehigherlearningasitcomesintothiscurrentsituation，andontheeffectofthisrecoursetobusinessprinciplesuponthepursuitoflearning。
Notthatthislearningisthereforetobetakenasnecessarilyofhigherandmoresubstantialvaluethanthattrafficincompetitivegainandcompetitivespendinguponwhichbusinessprinciplesconverge，andinwhichtheyfindtheirconsummateexpression，——eventhoughitisbroadlytoberecognizedandtakenaccountofthatsuchisthedeliberateappraisalawardedbythecommonsenseofcivilizedmankind。Theprofitandlossherespokenforisnotprofitandloss，tomankindortoanygivencommunity，inrespectofthatinclusivecomplexofintereststhatmakesupthebalancedtotalofgoodandill;itisprofitandlossforthecauseoflearning，simply;andthereisherenoaspirationtopassonulteriorquestions。Asrequiredbytheexigenciesofsuchanargument，itisthereforeassumed，proforma，thatprofitandlossforthepursuitoflearningisprofitandlosswithoutreservation;verymuchasacorporationaccountantwillauditincomeandoutlaywithintheaffairsofthecorporation，whereas，quaaccountant，hewillperforcehavenothingtosayastotheulteriorexpediencyofthecorporationanditsaffairsinanyotherbearing。
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