He first compared the list of the sales with the entries, and then Cyril handed him the twelve accounts he had drawn up. Captain David did not speak until he had finished looking through them.
"I would not have believed all that work could have been done in two hours," he said, getting up from his chair. "Orderly and well written, and without a blot. The King's secretary could not have done better! Well, now you have seen the list of sales for a day, and I take it that be about the average, so if you come three times a week you will always have two days' sales to enter in the ledger. There are a lot of other books my father used to keep, but I have never had time to bother myself about them, and as I have got on very well so far, I do not see any occasion for you to do so, for my part it seems to me that all these books are only invented by clerks to give themselves something to do to fill up their time. Of course, there won't be accounts to send out every day. Do you think with two hours, three times a week, you could keep things straight?"
"I should certainly think so, sir, but I can hardly say until I try, because it seems to me that there must be a great many items, and I can't say how long it will take entering all the goods received under their proper headings; but if the books are thoroughly made up now, I should think I could keep them all going."
"That they are not," Captain David said ruefully; "they are all horribly in arrears. I took charge of them myself three years ago, and though I spend three hours every evening worrying over them, they get further and further in arrears. Look at those files over there," and he pointed to three long wires, on each of which was strung a large bundle of papers; "I am afraid you will have to enter them all up before you can get matters into ship-shape order. The daily sale book is the only one that has been kept up regularly."
"But these accounts I have made up, sir? Probably in those files there are many other goods supplied to the same people."
"Of course there are, lad, though I did not think of it before. Well, we must wait, then, until you can make up the arrears a bit, though I really want to get some money in."
"Well, sir, I might write at the bottom of each bill 'Account made up to,' and then put in the date of the latest entry charged."
"That would do capitally, lad—I did not think of that. I see you will be of great use to me. I can buy and sell, for I know the value of the goods I deal in; but as to accounts, they are altogether out of my way. And now, lad, what do you charge?"
"I charge a groat for two hours' work, sir; but if I came to you three times a week, I would do it for a little less."
"No, lad, I don't want to beat you down; indeed, I don't think you charge enough. However, let us say, to begin with, three groats a week."