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totals of the daily totals. Space is indicated for the monthly 

 total receipts and the monthly total expenses. 



In the back part of the account book two duplicate pages 

 should be ruled for a recapitulation by months. When bal- 

 ancing accounts at the close of each month the totals should be 

 carried forward to these pages. 



Card System. 

 The card system is well liked by some people for keeping 

 accounts. In using cards the headings may be the same as 

 those used in a book. Each month the total expenditures 

 should be transferred to a card reserved for monthly totals. 



Methods of Payment. 



Cash payment is the best method to follow. A checking 

 account in a bank conveniently located is a desirable thing to 

 have and encourages businesslike methods. Grocery and dry 

 goods bills may be allowed to run for a month; but it is not 

 wise to have goods charged for an indefinite time. When cash 

 is paid one cannot spend money that is yet to be earned. 

 When a charge account is kept it is an easy matter to buy, 

 trusting the future will bring money for payment. The install- 

 ment plan is an expensive one, and should be used only by 

 those finding it impossible to make other arrangements. 



It is fitting that this brief discussion of an important subject 

 close with a quotation of Miss Mary S. Snow: "It is meet that 

 women in every part of the land shall seriously study how they 

 will spend the wage so hardly come by on the part of the wage 

 earner, — that wisdom and skill in the spending shall match 

 the earnestness and zeal in the earning." 



