An easy way to keep track of all the home expenses is by the popular card system. The index cards can be had at any stationery-supply house. Place the cards in a box on end and have a good supply of blanks back of them ready for use. Under, or back of, each letter place as many blanks as is necessary, and almost instantly any item of expense in the home may be found, such as the cost of coal for the year, drugs, meat, the cost of clothing for a child, and the account of the head of the family. The boy's account might read as follows under the letter J :

Johnnie

Jan. 3 Shoes ..............................$3.50

Jan. 15 Book ................................45

Jan. 29 Hair cut .............................25

Feb. 1 Stockings ............................75 and so on through the year. The mother can see at a glance just when the last shoes were bought, and how much it cost for books and paper.

Everything pertaining to the home keeping can be so recorded and each year compared. Once given a trial no other bookkeeping will be required in the home where time counts. Children can be taught to keep account of their expenses in this way, and thus thrift and good business methods are encouraged. - Contributed by Harriette I. Lockwood, Philadelphia, Pa.