does not make him master of his business, or enable him as he ought to
set up in the world; for, as buying is indeed the first, so selling is
the last end of trade, and the faithful apprentice ought to be fully
made acquainted with them both.

Next to being acquainted with his master's customers and chapmen, the
apprentice, when his time is near expiring, ought to acquaint himself
with the books, that is to say, to see and learn his master's method of
book-keeping, that he may follow it, if the method is good, and may
learn a better method in time, if it is not.

The tradesman should not be at a loss how to keep his books, when he is
to begin his trade; that would be to put him to school when he is just
come from school; his apprenticeship is, and ought in justice to be, a
school to him, where he ought to learn every 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