At last, art meets accountancy. Jill Sylvia is a US sculptor whose work is based on ledger books. As she explains in her 'artist statement': 'Ledger sheets are traditionally used to record the financial transactions of a business or an individual.'rnUsing a drafting knife, she removes tens of thousands of boxes from the paper, leaving behind the lattice of the grid intended to separate the boxes. 'The resulting voids suggest that the methods we employ to arrange our world provide more insight into ourselves than that which we seek to organise.'rnShe adds: 'With each piece, the notion of "value" is called into question.' Sylvia is not yet on the ICAEW exam syllabus.
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