'Well,' says the citizen, 'I keep my books as exact as any body--I'll
look again, and if it be there I shall find it, for I am sure if I had
it, it is in my cash-book.'

'Pray do, then,' says the countryman, 'for I am sure I sent it you, and
I am sure I can produce the bill, if there be occasion.'

Away goes the tradesman to his books, which he pretends he keeps so
exact, and examining them over again, he finds the bill for thirty
pounds entered fairly, but in his running the whole year over together,
as well he might, he had overlooked it, whereas, if his cash-book had
been duly posted every week, as it ought to have been, this bill had
been regularly placed to account.

But now, observe the difference: the bill for thirty pounds being
omitted, was no damage to the country tradesman, because he has an
account of it in his book of memorandums, and had it regularly posted in
his books at home, whatever the other had, and also was able to bring
sufficient proof of the payment; so the London tradesman's omission was
no hurt to him.

But the case differs materially in the debtor side of the account; for
here the tradesman, who with all his boasts of keeping his books
exactly, has yet no ledger, which being, as I have said, duly posted,
should show every man's account at one view; and being done every week,
left it scarce possible to omit any parcel that was once entered in the
day-book or journal--I say, the tradesman keeping no ledger, he looks
over his day-book for the whole year past, to draw up the debtor side of
his customer's account, and there being a great many parcels, truly he