I scanned that. I know the theory and write Cb and Fb all the time, as well as E# and B#.

But let's take just B and Cb.

What I didn't see is a practical reason that I distinguish between B and Cb when writing for big band or orchestra: trills.

Writing a bunch of notes in a trill from Bb to Bnatural then Bb to Bnatural etc. is very hard to read and takes longer to write. If you write that as one single Bb then a Cb followed by other B and C notes, the accidentals carry over and are not needed in all the following notes after the first two!


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