Many young people, and especially widows and single ladies, when they first possess money of their own, are in want of advice when they have commonplace business matters to transact. It is not always easy for them to find a friend who will listen patiently to their difficulties, and express no surprise at their ignorance, which has made me see how much a little Manual of this kind has been wanted. Numerous excellent works are published... but the mistake their Authors generally make is in supposing the Reader to know something of business. I write for those who know nothing.