His books being so essential to his trade, he that comes out of his time without a perfect knowledge of the method of book-keeping, like a bride undrest, is not fit to be married; he knows not what to do, or what step to take; he may indeed have served his time, but he has not learned his trade, nor is he fit to set up; and be the fault in himself for not learning, or in his master for not teaching him, he ought not to set up till he has gotten some skilful person to put him in a way to do it, and make him fully to understand it.

It is true, there is not a great deal of difficulty in keeping a tradesman’s books, especially if he be a retailer only; but yet, even in the meanest trades, they ought to know how to keep books.  But the advice is directed to those who are above the retailer, as well as to them; if the book-keeping be small, it is the sooner learned, and the apprentice is the more to blame if he neglects it.  Besides, the objection is much more trifling than the advice.  The tradesman cannot carry on any considerable trade without books; and he must, during his apprenticeship, prepare himself for business by acquainting himself with every thing needful for his going on with his trade, among which that of book-keeping is absolutely necessary.

The last article, and in itself essential to a young tradesman, is to know how to buy; if his master is kind and generous, he will consider the justice of this part, and let him into the secret of it of his own free will, and that before his time is fully expired; but if that should not happen, as often it does not, let the apprentice know, that it is one of the most needful things to him that can belong to his apprenticeship, and that he ought not to let his time run over his head, without getting as much insight into it as possible; that therefore he ought to lose no opportunity to get into it, even whether his master approves of it or no; for as it is a debt due to him from his master to instruct him in it, it is highly just he should use all proper means to come at it.

Indeed, the affair in this age between masters and their apprentices, stands in a different view from what the same thing was a few years past; the state of our apprenticeship is not a state of servitude now, and hardly of subjection, and their behaviour is accordingly more like gentlemen than tradesmen; more like companions to their masters, than like servants.  On the other hand, the masters seem to have made over their authority to their apprentices for a sum of money, the money taken now with apprentices being most exorbitantly great, compared to what it was in former times.