IN WHICH BOBBY OPENS VARIOUS ACCOUNTS, AND WINS HIS FIRST VICTORY  
"Now, Bobby, I understand your plan," said Mr. Bayard, when they reached the store; "but the details must be settled. Where do you intend to go?"
 
"I hardly know, sir. I suppose I can sell books almost anywhere."
 
"Very true; but in some places much better than in others."
 
Mr. Bayard mentioned a large town about eighteen miles from the city, in which he thought a good trade might be carried on, and Bobby at once decided to adopt the suggestion.
 
"You can make this place your headquarters for the week; if books do not sell well right in the village, why, you can go out a little way, for the country in the vicinity is peopled by intelligent farmers, who are well off, and who can afford to buy books."
 
"I was thinking of that; but what shall I take with me, sir?"
 
"There is a new book just published, called 'The Wayfarer,' which is going to have a tremendous run. It has been advertised in advance all over the country, so that you will find a ready sale for it. You will get it there before any one else, and have the market all to yourself."
 
"'The Wayfarer'? I have heard of it myself."
 
"You shall take fifty copies with you, and if you find that you shall want more, write, and I will send them."
 
"But I cannot carry fifty copies."
 
"You must take the cars to B——, and have a trunk or box to carry your books in. I have a stout trunk down cellar which you shall have."
 
"I will pay for it, sir."
 
"Never mind that, Bobby; and you will want a small valise or carpet bag to carry your books from house to house. I will lend you one."
 
"You are very kind, sir; I did not mean to ask any favors of you except to trust me for the books until my return."
 
"All right, Bobby."
 
Mr. Bayard called the porter and ordered him to bring up the trunk, in which he directed Mr. Timmins to pack fifty "Wayfarers."
 
"Now, how much will these books cost me apiece?" asked Bobby.
 
"The retail price is one dollar; the wholesale price is one third off; and you shall have them at what they cost me."
 
"Sixty-seven cents," added Bobby. "That will give me a profit of thirty-three cents on each book."
 
"Just so."
 
"Perhaps Mr. Timmins will sell me one of those blank books now; for I like to have things down in black and white."
 
"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."
 
"I am not much of a writer," said Bobby, apologetically.
 
"You will improve. Now, each day you will credit the amount of sales on the right hand page, or credit side of the account; so, when you have sold out, the balance due your debit side will be the profit on the lot. Do you understand it?"
 
Bobby thought a moment before he could see through it; but his brain was active, and he soon managed the idea.
 
"Now you want a personal account;" and Mr. Bayard explained to him how to make this out.
 
He then instructed him to enter on the debit side all he spent for travel, board, freight, and other charges. The next was the "profit and loss" account, which was to show him the net profit of the business.
 
Our hero, who had a decided taste for accounts, was very much pleased with this employment; and when the accounts were all opened, he regarded them with a great deal of satisfaction. He longed to commence his operations, if it were only for the pleasure of making the entries in this book.
 
"One thing I forgot," said he, as he seized the pen, and under the cash account entered, "To Cash from mother, $1.00." "Now I am all right, I believe."
 
"I think you are. Now, the cars leave at seven in the morning. Can you be ready for a start as early as that?" asked Mr. Bayard.
 
"O, yes, sir, I hope so. I get up at half past four at home."
 
"Very well; my small valise is at the house; but I believe everything else is ready. Now, I have some business to attend to; and if you will amuse yourself for an hour or two, we will go home then."
 
"I shall want a lodging place when I am in the city; perhaps some of your folks can direct me to one where they won't charge too much."
 
"As to that, Bobby,............