"I will furnish you with something much better than that;" and Mr.
Bayard left the counting room.
In a moment he returned with a handsome pocket memorandum book, which he presented to the little merchant.
"But I don't like to take it unless you will let me pay for it," said
Bobby, hesitating.
"Never mind it, my young friend. Now you can sit down at my desk and open your accounts. I like to see boys methodical, and there is nothing like keeping accounts to make one accurate. Keep your books posted up, and you will know where you are at any time."
"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."