Form II

Jan.

Feb.

March

April

Mat

June

Butcher . . . .

Grocer ....

Baker.....

Milk ......

Ice......

Light.....

Service ....

Fuel.....

Clothes ....

Rent.....

Dentist ....

School ....

Sundries and other items ....

Total expenditure for year .....

Somewhere in the book there should be kept an account of the receipts from all sources. The balance of the yearly expense account with the sheet of receipt can be easily made.

Some plan must be made for showing which purchases are paid for in cash, and which are charged. A simple method is to record the articles charged, with the place, date, and price on a card in the card file in a division kept for this purpose, and labeled "Purchases charged." When the bill is rendered, it can be checked up from these cards, and the purchases entered in the permanent account book. The record in the account book gives thus the date of payment, but not the date of purchase, unless this is added too. The date of purchase can be recorded in the inventory of household goods (see Chapter XXII (Housewifery)).

July

Aug.

Sept.

Oct.

Nov.

Dec.

Totals

.....................................................................................................................

This simple method of keeping accounts enables one to look over the monthly and yearly expenses and to see if the expenditure is apportioned to the different divisions as it should be. If some of the needs of the physical or intellectual life are being neglected, it should be possible to cut down or readjust the next year to the satisfaction both of the house-wife and of her family.

It is wise for all girls before they have homes of their own to keep account of their own small incomes. In many families daughters are given money for clothing and daily expenses. Some such system of keeping accounts as the above can be used. It is astonishing in examining ac-z counts for clothing, to see how few maintain a correct balance. One girl found, by keeping accounts, that she spent entirely too much for hats and gloves and did not have the proper underwear to protect her body and maintain the correct temperature for health. Accounts help us to determine whether our methods of living measure up to the ideals or standards of life which we have established in order to live rightly.