r accounts. I like to see boys methodical, and there is
nothing like keeping accounts to make one accurate. Keep your books
posted up, and you will know where you are at any time."

"I intend to keep an account of all I spend and all I receive, if it
is no more than a cent."

"Right, my little man. Have you ever studied book-keeping?"

"No, sir, I suppose I haven't; but there was a page of accounts in the
back part of the arithmetic I studied, and I got a pretty good idea of
the thing from that. All the money received goes on one side, and all
the money paid out goes on the other."

"Exactly so; in this book you had better open a book account first. If
you wish, I will show you how."

"Thank you, sir; I should be very glad to have you;" and Bobby opened
the memorandum book, and seated himself at the desk.

"Write 'Book Account,' at the top of the pages, one word on each. Very
well. Now write 'To fifty copies of "Wayfarer," at sixty-seven cents,
$33.50,' on the left-hand page, or debit side of the account."

"I am not much of a writer," said Bobby, apologetically.

"You will improve. Now, each day you will credit the amount of sales
on the right hand page, or credit side of the account; so, when you
have sold out, the balance due your debit side will be the profit on
the lot. Do you understand it?"

Bobby thought a moment before he could see through it; but his brain
was active, and he soon managed the idea.

"Now you want a personal account;" and Mr. Bayard explained to him how
to make this out.

He then instructed him to enter on the debit side all he spent for
travel, board, freight, and other charges. The next was the "profit
and loss" account, which was to show him the net profit of the
business.

Our hero, who had a decided taste for accounts, was very much pleased
with this employment; and when the accounts were all opened, he
regarded them with a great deal of satisfaction. He longed to commence
his operations, if it were only for the pleasure of making the entries
in this book.

"One thing I forgot," said he, as he seized the pen, and under the
cash account entered, "To Cash from mother, $1.00." "Now I am all
right, I believe."

"I think you are. Now, the cars leave at seven in the morning. Can you
be ready for a start as early as that?" asked Mr. Bayard.

"O, yes, sir, I hope so. I get up at half past four at home."

"Very well; my small valise is at the house; but I believe everything
else