The First Part of This Treatise: The Inventory—What It Is and How It Should Be Taken by Businessmen.

First, I assume that each businessman is working toward an end, and that he makes use of every effort to satisfy this end. The end or objective of every businessman is to make a lawful and satisfactory profit, so that he may remain in business. Therefore, businessmen should commence their affairs with the name of God at the beginning of every book, always bearing His holy name in mind.