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Accounting
Divination
Level: Bard 2, Master Merchant 2
Components: V, S
Casting Time: 1 hour
Range: Touch
Target: 1 touched set of financial records/level
Duration: Instantaneous
Saving Throw: None
Spell Resistance: No

This spell allows the caster to go over financial records quickly while unerringly identifying errors or outright embezzlement attempts contained in them. This allows the master merchant to know exactly what the states of business ventures are, but also to catch dishonest employees or honest mistakes.

A "set of financial records" is defined as one year's worth of accounting sheets for a single business, person, or institution.

Count Coins
Divination
Level: Bard 1, Master Merchant 1, Sorcerer/Wizard 0
Components: V, S
Casting Time: 1 action
Range: Short (5 ft./level)
Target: 1 container/level
Duration: Instantaneous
Saving Throw: None
Spell Resistance: No

The caster can tell the exact number of coins, as well as their type, that are either loose or within a container, such as a chest or a pouch. The caster must be able to see the coins, so if they are within a chest or a pouch, the container must be opened. The caster knows the exact number of coins up to a number equal to 5,0000 times his or her caster level. If there are more than 5,000 coins in a container, the spell automatically fails.

For example, a 3rd-level master merchant taking stock of his strong boxes could immediately know that one contains 2,543 gp, with the other containing 8,292 sp. The spell will not work on the copper coins in the third strong box, which therefore must contain at least 15,001 cp.

Inventory
Divination
Level: Master Merchant 2, Sorcerer/Wizard 2
Components: V, S, F
Casting Time: 1 action
Range: Close (10ft.)
Area of Effect: 25 ft.+5 ft./level cube
Duration: 1 minute/level
Saving Throw: None
Spell Resistance: No

This spell allows the caster to immediately know whether the contents of a wagon, cart, section of a warehouse, or some other collection of merchandise matches what is listed on a written manifest. The goods and the manifest must be within the caster's line of sight, as well as within range of the spell.

Arcane Focus: A written manifest of the goods being confirmed with this spell. The caster must be able to read the manifest in order to use this spell.

Ring of Fashion: This plain band, typically made from gold or silver, allows the wearer to instantaneously alter the clothes he or she is wearing into attire that is appropriate to the social situation he or she is about to enter. For example, if the character has received an unexpected invitation to attend a local lord�s ball but has no formal attire with him or her, the ring can be invoked to transform the character�s clothing into clothes that are culturally appropriate to the function. Armor and weapons are not affected by this item, nor are jewelry or clothing that are already enchanted.
The transformation of clothes is only temporary, although it lasts until the effect is ended by the wearer of the ring, or until it is dispelled by dispel magic or other effects that might cancel it. (The DC is the caster level of the ring.)
Each ring of this type has three command words; one that invokes every day clothing appropriate to the region the wearer is in, one that invokes formal attire for the region the character is in, and one that restores the wearer�s original clothing.
Caster Level: 3rd; Prerequisites: Forge Ring, mending, alter self. Market Price: 1,800

Scepter of Ashtorn: The true scepter of Ashtorn is one of the fabled Relics of Toth'mor, enchanted items that were rescued from the city as it fell to the Lichlords centuries ago. The item has been copied many times over, however, both by devout worshippers of Ashtorn who want to show their devotion to the god and to the memory of the lost center of his worship, and by other less scrupelous sorcererous artisans hoping to bilk these devout men and women for thousands of gold pieces.
The legendary scepter was a black, plain-appearing light mace that was weilded the Ashtorn's high priest in Toth'mor. It supposedly granted him with great battle prowess and let him strike down evil creatures with a single blow. Therefore, all items of this type are always black, unadorned holy light maces of speed +1.
Caster Level: 7th; Prerequisites: Craft Magic Arms and Armor, haste, holy smite, creator must be good in alignment; Market Price: 98,305