Equipment for keeping accounts may be of the most simple kind. In the kitchen there should be a hanging hook file on which to place delivery slips and bills to await entry in the accounts. A small pad for memoranda, to which is attached a pencil, is found to be a timesaver. Either a desk or a small table with a drawer should be provided in the study or in the living-room for keeping the necessary records, which include an account book and a check book. A filing case, with compartments indexed alphabetically, serves to keep bills in order. If it is possible to have the best equipment, a desk with a drawer sufficiently large for the filing of papers, including not only bills but correspondence, is desirable.

At least some equipment is necessary in order that there may be a place for everything, a factor which contributes greatly to the satisfaction, as well as to the profit derived.