The customary form of a due bill is:

Durham, N. C.
May 1, 1910.
$10.00
Due George Smith ten dollars, payable
in merchandise from my store.
S. T. Long.

CHAPTER VII

WHO SHOULD KEEP ACCOUNTS

To have any value, business accounts, whether of a great or a small concern, must be accurately kept.

Every man and woman, having unsettled dealings with others, should keep some sort of book accounts.

Storekeepers must keep accounts, and every farmer and mechanic, who would know just what he owns and what he has spent during the past month and year, should keep an exact account of every cent received and paid out.

Lawyers and doctors know how to keep accounts, or if they do not they are neglecting their own side of their professional duties.

Workers, skilled and unskilled, and even the hired girl who is paid by the month, should keep a record of the compensation received, and how the whole or the part has been expended.

No woman can be called a really good housekeeper who does not know to a penny what has become of the money she has received for the upkeep of her establishment, whether she have a score of servants or does all her own work.