Accounting needs to be economic truth and should inspire confidence. Techniques change constantly. Principles of mathematics, arithmetic, and accounting are longer lasting. As in science, breakthroughs challenge truth and give new understanding. This is a handbook of accounting guideposts. Guideposts contain directions and are usually placed where roads meet or cross. They communicate information needed. Handbooks are essentially historical documents but they can still be very useful, even in the age of instantaneous GPS maps we must have guideposts.