A small filing cabinet of pasteboard or wood, in which the information is recorded on cards arranged according to the classification chosen, may be used. The general headings should be written or printed on cards known as guides, which are of heavier paper than are those for the records and which have on their upper edge a projection which serves to call attention to the name of the subdivision written upon it. Both classes of cards should be arranged alphabetically.

Cards 3 by 5 inches may be used for all records, although they are rather small for recipes and accounts. Many housekeepers use a card 4 by 6 inches for recipes and one that is 5 by 8 inches for accounts; but as far as possible the same size should be used in order to avoid having many filing cases.

One cabinet of wood that will harmonize with the study desk or table will be found very convenient. Such a cabinet of one drawer, will accommodate several hundred cards. A desk, with a drawer adapted to the purpose may be bought, or a drawer of suitable depth may be subdivided so that the cards will fit it. In buying a desk it is well to choose one in which the drawers may be so subdivided as to conform to the standard sizes of cards and papers. These sizes are 3 by 5 inches, 4 by 6 inches, 5 by 8 inches, and 81/2 by 11 inches. The last size permits the filing of papers such as clippings, receipted bills, and correspondence in the manila folders generally used in offices, These manila folders may be classified in the same way as are the cards, the topics treated being noted on the upper left-hand edge of each. The names of the classifications, if there are several, may be written or printed on large guides placed in front of each section of folders.