“I intend to keep an account of all I spend and all I receive, if it is no more than a cent.”

“Right, my little man.  Have you ever studied book-keeping?”

“No, sir, I suppose I haven’t; but there was a page of accounts in the back part of the arithmetic I studied, and I got a pretty good idea of the thing from that.  All the money received goes on one side, and all the money paid out goes on the other.”

“Exactly so; in this book you had better open a book account first.  If you wish, I will show you how.”

“Thank you, sir; I should be very glad to have you;” and Bobby opened the memorandum book, and seated himself at the desk.

“Write ‘Book Account’ at the top of the pages, one word on each.  Very well.  Now write ’To fifty copies of Wayfarer, at sixty-seven cents, $33.50,’ on the left hand page, or debit side of the account.”

“I am not much of a writer,” said Bobby, apologetically.

“You will improve.  Now, each day you will credit the amount of sales on the right hand page, or credit side of the account; so, when you have sold out, the balance due your debit side will be the profit on the lot.  Do you understand it?”

Bobby thought a moment before he could see through it; but his brain was active, and he soon managed the idea.

“Now you want a personal account;” and Mr. Bayard explained to him how to make this out.

He then instructed him to enter on the debit-side all he spent for travel, board, freight, and other charges.  The next was the “profit and loss” account, which was to show him the net profit of the business.

Our hero, who had a decided taste for accounts, was very much pleased with this employment; and when the accounts were all opened, he regarded them with a great deal of satisfaction.  He longed to commence his operations, if it were only for the pleasure of making the entries in this book.

“One thing I forgot,” said he, as he seized the pen, and under the cash account entered, “To Cash from mother, $1.00.”  “Now I am all right, I believe.”

“I think you are.  Now, the cars leave at seven in the morning.  Can you be ready for a start as early as that?” asked Mr. Bayard.

“O, yes, sir, I hope so.  I get up at half past four at home.”

“Very well; my small valise is at the house; but I believe every thing else is ready.  Now, I have some business to attend to; and if you will amuse yourself for an hour or two, we will go home then.”

“I shall want a lodging-place when I am in the city; perhaps some of your folks can direct me to one where they won’t charge too much.”

“As to that, Bobby, you must go to my house whenever you are in the city.”

“Law, sir! you live so grand, I couldn’t think of going to your house.  I am only a poor boy from the country, and I don’t know how to behave myself among such nice folks.”