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 generous, he will consider
the justice of this part, and let him into the secret of it of his own
free will, and that before his time is fully expired; but if that should
not happen, as often it does not, let the apprentice know, that it is
one of the most needful things to him that can belong to his