p for the last month, I find, by the foot of
the leaf, there is cash remaining in hand to balance L176, 10s. 6d.

To see if all things are right, I go and tell my money over, and there,
to my surprise, I find L194, 10s. 6d. in cash, so that I have L18 there
more than I should have. Now, far from being pleased that I have more
money by me than I should have, my inquiry is plain, 'How comes this to
pass?'

Perhaps I puzzle my head a great while about it, but not being able to
find out, I sit down easy and satisfied, and say, 'Well, I don't much
concern myself about it; it is better to be so than L18 missing; I
cannot tell where it lies, but let it lie where it will, here is the
money to make up the mistake when it appears.'

But how foolish is this! how ill-grounded the satisfaction! and how weak
am I to argue thus, and please myself with the delusion! For some months
after, it appears, perhaps, that whereas there was L38 entered, received
of Mr B.K., the figure 3 was mistaken, and set down for a figure of 5,
for the sum received was L58; so that, instead of having L18 more in
cash than there ought to be, I have 40s. wanting in my cash, which my
son or my apprentice stole from me when they put in the money, and made
the mistake of the figures to puzzle the book, that it might be some
time before it should be discovered.

Upon the whole, take it as a rule, the tradesman ought to be as
unsatisfied when he finds a mistake to his gain in his cash, as when he
finds it to his loss; and it is every whit as dangerous, nay, it is the
more suspicious, because it seems to be laid as a bait for him to stop
his mouth, and to prevent further inquiries; and it is on that account
that I leave this caution upon record, that the tradesman may be duly
alarmed.

The keeping a cash-book is one of the nicest parts of a tradesman's
business, because there is always the bag and the book to be brought
together, and if they do not exactly speak the same language, even to a
farthing, there must be some omission; and how big or how little that
omission may be, who knows, or how shall it be known, but by casting and
recasting up, telling, and telling over and over again, the money?

If there is but twenty shillings over in the money, the question is,
'How came it there?' It must be received somewhere, and of somebody,
more than is entered; and how can the cash-keeper, be he master or
servant, know but more was received with it, which is not, an