y thing that should qualify
him for his business, at least every thing that his master can teach
him; and if he finds his master either backward or unwilling to teach
him, he should complain in time to his own friends, that they may some
how or other supply the defect.

A tradesman's books are his repeating clock, which upon all occasions
are to tell him how he goes on, and how things stand with him in the
world: there he will know when it is time to go on, or when it is time
to give over; and upon his regular keeping, and fully acquainting
himself with his books, depends at least the comfort of his trade, if
not the very trade itself. If they are not duly posted, and if every
thing is not carefully entered in them, the debtor's accounts kept even,
the cash constantly balanced, and the credits all stated, the tradesman
is like a ship at sea, steered without a helm; he is all in confusion,
and knows not what he does, or where he is; he may be a rich man, or a
bankrupt--for, in a word, he can give no account of himself to himself,
much less to any body else.

His books being so essential to his trade, he that comes out of his time
without a perfect knowledge of the method of book-keeping, like a bride
undrest, is not fit to be married; he knows not what to do, or what step
to take; he may indeed have served his time, but he has not learned his
trade, nor is he fit to set up; and be the fault in himself for not
learning, or in his master for not teaching him, he ought not to set up
till he has gotten some skilful person to put him in a way to do it, and
make him fully to understand it.

It is true, there is not a great deal of difficulty in keeping a
tradesman's books, especially if he be a retailer only; but yet, even in
the meanest trades, they ought to know how to keep books. But the advice
is directed to those who are above the retailer, as well as to them; if
the book-keeping be small, it is the sooner learned, and the apprentice
is the more to blame if he neglects it. Besides, the objection is much
more trifling than the advice. The tradesman cannot carry on any
considerable trade without books; and he must, during his
apprenticeship, prepare himself for business by acquainting himself with
every thing needful for his going on with his trade, among which that of
book-keeping is absolutely necessary.

The last article, and in itself essential to a young tradesman, is to
know how to buy; if his master is kind and g