tide, when they could always tell whether they went backward or forward,
and how their affairs stood in the world; and though this good custom is
very much lost among tradesmen at this time, yet there are a great many
that do so still, and they generally call it _casting up shop. _To speak
the truth, the great occasion of omitting it has been from the many
tradesmen, who do not care to look into things, and who, fearing their
affairs are not right, care not to know how they go at all, good or bad;
and when I see a tradesman that does not cast up once a-year, I conclude
that tradesman to be in very bad circumstances, that at least he fears
he is so, and by consequence cares not to inquire.

As casting up the shop is the way to know every year whether he goes
backward or forward, and is the tradesman's particular satisfaction, so
he must cast up his books too, or else it will be very ominous to the
tradesman's credit.

Now, in order to doing this effectually once a-year, it is needful the
tradesman should keep his books always in order; his day-book duly
posted, his cash duly balanced, and all people's accounts always fit for
a view. He that delights in his trade will delight in his books; and, as
I said that he that will thrive must diligently attend his shop or
warehouse, and take up his delight there, so, I say now, he must also
diligently keep his books, or else he will never know whether he thrives
or no.

Exact keeping his books is one essential part of a tradesman's
prosperity. The books are the register of his estate, the index of his
stock. All the tradesman has in the world must be found in these three
articles, or some of them:--