a. The next day, however, when I met Mr. Whippleton in the counting-room, he seemed to have laid up no grudge against me: on the contrary

with his boat, and with his other out-door occupations, that the books were somewhat behindhand. While I was thus engaged, I obeyed the instructions of the junior partner, and examined carefully into the system by

me to post the books, but having mastered the system, I was disposed to show him that I was competent to keep the books alone. I footed up the columns of the invoice and sales books, and I intended to surprise him, at the end of the mon

rring to the original document, I found it footed up five instead of fifteen thousand dollars. I turned to the cash book, and found that fifteen thousand dollars had been paid on

were no invoices at all. In other words, there was merchandise to the amount of about thirty-five thousand dollars of which I could obtain no knowledge whatever. However, I went on with my trial balance, and

ll sales were deducted, so that the book showed the amount of lumber of each kind on hand. This he did so as to be able at all times to report what new stock was needed, and then Mr. Whippl

ore than was exhibited by the lumber book. I did not understand it, and I came to the conclusion that I did not know half so much about book-keeping as I had fla

five months, several of them the best in the year for business. I came to the conclusion that my laudable design would be a failure, or only prove that I was a vain and conceited boy, who knew but little of the science of accounts. I did not suspect tha

tleman, one day, while I was harass

ent out at ten o'clock, and

wanted t

lars appeared. Without indicating my purpose, I made such inquiries of him as enabled him to give the information I wanted. I was

sand dollars at another. I give the amount in round numbers, though it varied somewhat from these figures. I worried myself over the matter till I was afraid it would make me sick, and then I gave it up in despair. The first day of the month came, and when I added the month's business

or partner, as I laid my balance

ial balance and state

e asked, with a glance at th

one,

by wasting your

oks, and I thought I could not do it any better than b

trial balance b

hat I might understand it better

s to that extent without my knowledge," added

ina; but as I had kept the books up square, I did not

ial Ba

e 1

e, sir," I repeated, in ex

ingsby tell y

ver said a word

shown it

it. You understand these things so well that I suppos

glancing at my sheets. "W

out ten thousand dollars in the last six mo

eddling with what you don't understand," said he, sourly, a

failure of my purpose to get out a correct trial balance, and this was sufficiently mortifying without the reproach the junior partner cast upon me. I hung my head with sha

er with it?" sai

understand; but I suppose it must be because I am

he, with a kind of gasp w

hed at this exhibition on his part, and while I was considering whether he was angry with me or not, he walked away and drank a glass of

hil?" he asked, returning to the desk w

stammering with confusion, for the situation was entirely new to me. "The May invoice of the Michigan P

nder, Phil," laughed he; b

and I only wanted to kno

ith you, Phil. You think you know a

ut a trial balance and balance sheet; but I find I don't, tho

s are not like real ones,"

they ar

k, or something of that kind, f

nd check book did not both show that the fifteen tho

"I must have left those invoices at m

n my ignorance; "for the invoice book shows about forty thou

will bring them down," he

I added; "so, I suppose, if I add forty thousand

pped into a chair, and