e tradesmen a caution or two.

1. Never sit down satisfied with an error in the cash; that is to say,
with a difference between the money really in the cash, and the balance
in the book; for if they do not agree, there must be a mistake
somewhere, and while there is a mistake in the cash, the tradesman
cannot, at least he ought not to be, easy. He that can be easy with a
mistake in his cash, may be easy with a gang of thieves in his house;
for if his money does not come right, he must have paid something that
is not set down, and that is to be supposed as bad as if it were lost;
or he must have somebody about him that can find the way to his money
besides himself, that is to say, somebody that should not come to it;
and if so, what is the difference between that and having a gang of
thieves about him?--for every one that takes money out of his cash
without his leave, and without letting him know it, is so far a thief to
him: and he can never pretend to balance his cash, nor, indeed, know any
thing of his affairs, that does not know which way his money goes.

2. A tradesman endeavouring to balance his cash, should no more be
satisfied if he finds a mistake in his cash one way, than another--that
is to say, if he finds more in cash than by the balance of his cash-book
ought to be there, than if he finds less, or wanting in cash. I know
many, who, when they find it thus, sit down satisfied, and say, 'Well,
there is an error, and I don't know where it lies; but come, it is an
error on the right hand; I have more cash in hand than I should have,
that is all, so I am well enough; let it go; I shall find it some time
or other.' But the tradesman ought to consider that he is quite in the
dark; and as he does not really know where it lies, so, for ought he
knows, the error may really be to his loss very considerably--and the
case is very plain, that it is as dangerous to be over, as it would be
to be under; he should, therefore, never give it over till he has found
it out, and brought it to rights. For example:

If there appears to be more money in the cash than there is by the
balance in the cash-book, this must follow--namely, that some parcel of
money must have been received, which is not entered in the book; now,
till the tradesman knows what sum of money this is, that is thus not
entered, how can he tell but the mistake may be quite the other way, and
the cash be really wrong to his loss? Thus,

My cash-book being cast u