OF THE TRADESMAN'S KEEPING HIS BOOKS, AND CASTING UP HIS SHOP It was an ancient and laudable custom with tradesmen in England always to balance their accounts of stock, and of profit and loss, at least once every year; and generally it was done at Christmas, or New-year's 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:-- Goods in the shop; Money in cash; Debts abroad.
The shop will at any time show the first of these upon a small stop to cast it up; the cash-chest and bill-box will show the second at demand; and the ledger when posted will show the last; so that a tradesman can at any time, at a week's notice, cast up all these three; and then, examining his accounts, to take the balance, which is a real trying what he is worth in the world.
It cannot be satisfactory to any tradesman to let his books go unsettled, and uncast up, for then he knows nothing of himself, or of his circumstances in the world; the books can tell him at any time what his condition is, and will satisfy him what is the condition of his debts abroad.
In order to his regular keeping his books, several things might be said very useful for the tradesman to consider: I.Every thing done in the whole circumference of his trade must be set down in a book, except the retail trade; and this is clear, if the goods are not in bulk, then the money is in cash, and so the substance will be always found either there, or somewhere else; for if it is neither in the shop, nor in the cash, nor in the books, it must be stolen and lost.
II.