Here on the Cr. side we have all the sums received by Nathaniel Evans for Miss Winifred Holt, and on the Dr. side all the payments made to her or for her by him. Instead of “_Errors Excepted_,” before the signature, “_E. E._” might have been written, or “_E. & O.E._,” which last means “_Errors and Omissions Excepted_.” These guarded phrases, however, may be omitted. You may correct errors afterwards, whether they are there or not. If accounts of this kind, or, indeed, any accounts, are thought to be incorrect, the fact should be intimated to the persons sending them _at once_. Book-keeping and the making out of accounts requires ability in calculation. Indeed, no one can succeed in getting a character for business capacity who has not all the rules of arithmetic at her fingers’ ends. The use of “Ready Reckoners,” “Interest Tables,” or such-like compilations, often saves, however, a great deal of trouble, even when people are quick at figures. Some pretend they can do without such helps, but they would be better to use them. We ought to avail ourselves of all the help we can get, and it is absurd to take roundabout ways of doing things when short cuts will answer the same purpose. Besides understanding about the right method of keeping books and making out accounts, the thorough business woman will know well about the art of buying. Here we see how a knowledge of business ways may assist in the upbuilding of happy homes. One who understands the art of buying will return triumphant from marketing expeditions, and when she goes shopping there will be no fear of her wasting the contents of the family purse. The good buyer does not spend much time in going her rounds. She has made herself familiar beforehand with the qualities of things, the methods by which they are adulterated, and the seasons when they are cheapest, and if the goods shown her are not what she wants, she says so, and no persuasive tongue can induce her to take them. “Much comment on the part of the seller,” says an American writer, “she regards as an incentive to be wary; and all pretences to confidential favours, unless proved to be such by undoubted documentary evidence, as a reproach to her understanding.” She makes it a rule to deal with respectable people only, knowing that by that course she is best served, and you never find her very sharp-set on bargains. She knows better. On the subject of bargains Mr. Charles Dickens, in his “Dictionary of London,” has some wise remarks. They specially refer to the metropolis, but they are applicable to all large towns over the country. Everywhere skilfully-baited traps are set for the unwary, though it is in London that the traps catch most victims and rogues reap the best harvest. Bargains, Mr. Dickens points out, are to be met with, of course, but only by those who know very well what they are about. The numerous “bankrupts’ stocks,” “tremendous sacrifices,” and so forth, are just so many hooks on which to catch simpletons.