Table IV

The household accounts may be kept by means of the card index system, which is perhaps the best method of keeping any and all sorts of records, such as addresses, invoices and-miscellaneous memoranda.

Card Index System

A small linen or pasteboard box containing a set of alphabetical guide cards and some two hundred ruled cards in sizes 5x3 or 6x4 inches may be purchased for from fifty cents to a dollar. These cards are ruled horizontally and perpendicularly as in a cash book, or come without the perpendicular rulings. Various systems may be used. The most concise and simple is invariably the best, and it may be so done as to make further entering in a book superfluous.

One plan now being used is as follows: Under the letter C in the alphabetical index are three cards for cash, (1) an account of cash received, (2) an account of cash disbursed and (3) the cash balance. It may take a card for each month for Cash Received or not, depending upon the items. In the case cited the number of cards used during the year for Cash Received was six, two months on each.

Cash disbursed takes at least one card a month, possibly more if there are many classified accounts. The items on this card are the totals of items on single cards devoted to daily or less frequent purchases. That is, under the letter R, as indicated by the index at the right on the Cash Disbursed card, illustrated, is found the card "Rents" with record of rental payments, when, to whom, and how paid, if by check or cash. Marketing includes both the grocer's and butcher's accounts, hence the index letters G and B. These are itemized on the cards "Groceries" and "Butcher." If the accounts are heavy it would be better to devote three cards to these items divided into groceries, meats, and vegetables.

The illustrations will probably make the divisions clear, but these divisions are not arbitrary, the person keeping the household accounts can adapt her own system.

If the housekeeper has a bank account a card should be devoted to this to check up with bank book and checks cashed and used for cash. This card should be as follows:

Card Index Boxes

With this card system a weekly balance may be kept instead of the monthly balance as illustrated. The accounts are so arranged that items may be found or traced with ease. For instance if in comparing the January expenditures on the Cash Balance card, it is found that it is much more than for February, it is desirable to know why. We take the two cards of Cash Disbursed, the one for January and the one for February and compare the items. There it may be found that the gas bill in January was more than in February, that more car fare was used, and evidently some extra supplies purchased. By turning to the card devoted to Supplies, these may be noted and the extra amount used at once found.

Balance Card

Card Cash Account

The entire account, daily, weekly and yearly, is in compact form and if mistakes occur it is a more simple matter to destroy and make a new card than to fix a book. Like any system of keeping accounts to be accurate and helpful this one demands promptness and accuracy in putting down items.

Cash Paid Card

In order to be of use from year to year in comparing the increase or lessening of expenses the accounts must be filed away for reference. A set of cards takes up not more than six inches in length, four in height and less than two inches space in thickness. The entire set can be put in a desk drawer or pigeon hole ready for easy reference. Or if preferred a small tin or wooden box designed for such purpose and made the exact size, may be purchased for the filing away of the year's accounts.

Unless desired for some special purpose it is not necessary to save the entire itemized account for the year, for the weekly or monthly grocery, butcher's, gas, milk and other accounts may be brought together each on a single card and kept with the cards devoted to the cash and bank accounts for future reference.

The chief disadvantage of the card system outlined, in comparison with the book system, is that the cash balance on hand is not so easily ascertained.

In any system, it is necessary to compare frequently the amount of cash actually in the purse (or purse and bank combined) with the balance as shown by the accounts. If this is not done there is usually an unaccounted for shortage which must be charged to "sundries," "miscellaneous," and the like-a most unsatisfactory procedure.

Necessity of Balancing

Bank Account Card

Alcott Stockwell, in discussing "The Keeping of Household Accounts" in the April, May and June (1904) numbers of The Home Science Magazine, gives three tables of classification which may be helpful in suggesting headings for divisions of expenditure in the accounts. These are as follows:

Classification

Cash Balance Card

Grocery Account Card

Table I

Classification of Household Expenses.

1. Housekeeping a. Provisions b. Ice c. Fuel d. Rent e. Dometic Service f. Miscellaneous

2. House-furnishing a. General (including all furniture b. Kitchen and Dining-room

3. Library Supplies a. Books and Periodicals b. Stationery and postage

4. Miscellaneous a. Sundries (expressage, flower for house, thread, etc.) b. Other (fire insurance, mov ing, telephone service, etc.)

5. Gifts