If there appears to be more money in the cash than there is by the balance in the cash-book, this must follow—­namely, that some parcel of money must have been received, which is not entered in the book; now, till the tradesman knows what sum of money this is, that is thus not entered, how can he tell but the mistake may be quite the other way, and the cash be really wrong to his loss?  Thus,

My cash-book being cast up 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?