make the debtor side of the account; then he takes his cash-book, if it
deserves that name, and there he takes out all the sums of money which
the chapman has sent up, or bills which he has received, and these make
the creditor side of the account; and so the balance is drawn out, and
this man thinks himself a mighty good accountant, that he keeps his
books exactly; and so perhaps he does, as far as he keeps them at all;
that is to say, he never sends a parcel away to his customer, but he
enters it down, and never receives a bill from him, but he sets it down
when the money is paid; but now take this man and his chap, together, as
they are making up this account. The chapman, a sharp clever tradesman,
though a countryman, has his pocket-book with him, and in it a copy of
his posting-book, so the countrymen call a ledger, where the London
tradesman's accounts are copied out; and when the city tradesman has
drawn out his account, he takes it to his inn and examines it by his
little book, and what is the consequence?

If the city tradesman has omitted any of the bills which the country
tradesman has sent him up, he finds it out, and is sure to put him in
mind of it. 'Sir,' says he, 'you had a bill from me upon Mr A.G. at such
a time, for thirty pounds, and I have your letter that you received the
money; but you have omitted it in the account, so that I am not so much
in your debt by thirty pounds, as you thought I was.'

'Say you so!' says the city tradesman; 'I cannot think but you must be
mistaken.'

'No, no!' says the other, 'I am sure I can't be mistaken, for I have it
in my book; besides, I can go to Mr A.G., whom the bill was drawn upon,
and there is, to be sure, your own endorsement upon it, and a receipt
for the money.'