It will be a good plan to put this inventory in a notebook or some form of record book which is kept especially for this purpose as you will probably continue to use the book for a number of years. The blank form below will suggest a method of listing the articles of clothing which you have at present. Discuss with the class what other items should be added under each type of clothing. Copy this blank into your notebook and add the other articles of clothing. In the first column list the number on hand. In the second column write the number of these articles which you require for one year. You will probably find it necessary to consult your mother in order to fill out this column correctly. After you have filled out these two columns you can see what it will be necessary for you to purchase during the coming year. In the third column record the number of articles that you will need to purchase. In the fourth column record the amount which you generally spend for each article. For example, if the average cost of your handkerchiefs is ten cents you should place ten cents in the appropriate place. In the next column place the amount of money that you will need to spend during the year. For example, if you need ten handkerchiefs and each handkerchief costs ten cents, it will require one dollar for the purchase of handkerchiefs.

Your Own Clothing Budget. - The data that you have recorded in the table will show what articles of clothing you need and how much they will probably cost. These figures should help you to work out a budget for your clothing expenditures. How can you use this inventory to improve your plan for buying clothing? Did you spend too much for certain things that did not give you a corresponding amount of service? Did you have too many things of one kind that you really did not need? Or perhaps you bought things of poor quality that did not wear well, making it necessary to replace them sooner than should have been necessary. Your inventory should help you to plan your clothing budget more wisely for another year.

Number on hand

Number required for one year

Number needed

Average cost of each article

Total amount to be spent

Outer clothing

Dresses -

School .......

Party........

Coats

Underwear

Bloomers.......

Footwear

,

Tennis shoes....

Hats

Winter.........

Accessories

Handkerchiefs . .

Gloves.........

Umbrella.......

After you have decided how to apportion the money in your clothing budget copy the table shown below on a page in your record book and record the proper amount of money in each blank space. If you do not need a certain article of clothing, such as a coat, for the first year, you will leave that space blank, but record the amount you expect to spend during the second year. In the space at the bottom of each column record the total amount of money that you expect to spend each year. If you decide to purchase your clothing according to the three-year plan add another column to the table.

Keeping Accounts Is Helpful. - In order to know whether you are living up to the plan that you have made it is necessary to keep accounts of what you spend. Otherwise, you may spend too much for one or two things and not enough for other things, or you may spend more than you should one season and not have enough for another. For example, you may spend more than your budget allows for your winter coat. This means that you will have to make up for this extra expense by spending less money on other articles.

Of course, having a budget does not mean that one must spend exactly the amount of money indicated for each item. The budget is a plan for helping to apportion your money wisely. If your accounts show, for example, that you have spent less money than the budget allows for some one article of clothing you can use the amount that has been saved in the purchase of something else. Can you suggest other ways in which keeping accounts can be helpful?

You should set aside certain pages in your notebook for keeping these accounts. How often do you think you should record what you spend for clothing? Discuss with your class a good form to use in setting down accounts for clothing expenditures.

Getting the Most for Your Money. - Since the amount of money that we spend for our clothing is usually limited, we wish, of course, to spend our money to the best possible advan-

First year 19.. to 19..

Second year 19.. to 19.

Outer clothing

Dresses -

Scgiik

Party........

Coats

Underwear

Union suits.....

Bloomers ...........

Footwear

Shoes..........

Stockings ................

Rubbers ...............

Tennis shoes....

|

Hats

Winter.........

Accessories

Handkerchiefs.. .

Gloves.........

Umbrella.......

tage. Even though we have a budget to guide us in spending our money, we sometimes make mistakes. The following pages will tell you about some of the mistakes that you will wish to avoid when purchasing your clothing. Read the following paragraph and decide if the girl who bought a "bargain" spent her money wisely.

This girl needed a new dress for school wear and was told by her mother that she might go downtown and select the dress for herself. She was delighted and went shopping determined to buy the best dress possible for the money. While she was looking at dresses in one shop she noticed a rack full of dresses marked "Reduced for Clearance." Among these dresses she found a silk dress that she had looked at earlier in the season and had not been able to buy because it was too expensive. The present price was just one-half of what it had formerly been. It did not cost as much money as she had to spend for her school dress. There was no doubt that it was a real bargain and she went home with the silk dress and some money that she had saved. It was not until the next morning when she began to dress for school that she began to doubt the wisdom of her purchase. The dress she had bought was really not suited for wearing to school and so after some hesitation she was forced to put on her old school dress. Although she had not spent all her money she had not saved enough to buy the dress she really needed. She decided that she had better take the dress back and exchange it for one she could wear to school. Then she remembered that the dress had been on sale and could not be exchanged or returned. So she was forced to wear it to school, but she felt very uncomfortable and conspicuous.

To Discuss with Your Class. - Did this girl really get a bargain? Why not? Even though this dress was of excellent material and workmanship, do you think this girl spent her money wisely? Under what conditions would it have been wise for her to have bought the dress? One way of getting the most for your money is to buy the thing which exactly suits your needs. Do you know other instances where people have made foolish purchases of this kind?