No. 4.] HOUSEHOLD ACCOUNTING. 83 



The matter of cultivating a habit of saving and putting aside 

 definite sums each week, month or year, depending on the 

 manner in wbich the income is received, should be emphasized. 

 Whenever the income will permit this should be regularly done. 

 The habit of saving is worth everything to young people, and 

 will prepare not only for the "rainy" day, but for the sunshiny 

 one as well. 



Accounts. 



After the question of the proper distribution of the income 

 has been thoroughly discussed, and definite sums apportioned 

 for different purposes, the next thing is to decide on the best 

 way to keep accounts. He would be a poor business man 

 who did not know where his money went after he had earned 

 it. How can one tell where it is best to retrench, if that 

 becomes necessary? Where would it be best to appropriate 

 more in order to lead most efficient lives? Is the doctor re- 

 ceiving a goodly percentage of the income for keeping the 

 homemaker in fit physical condition, while little if any money 

 is spent for help with the housework? Accurate accounts, if 

 carefully studied, reveal much of an interesting nature. Com- 

 parisons by months and by years will prove profitable by show- 

 ing the wisdom or error of the method of expenditure. 



What is the best method of keeping household accounts? 

 That method which will give the least trouble, take the least 

 time, 'and show daily, monthly and yearly expenditures. An 

 elaborate "system" has killed many an honest attempt to keep 

 accounts. Keep them in such a way that a balance can be 

 made at any time between receipts and expenses. Items should 

 be so listed that there will be no difficulty in seeing how much 

 is spent for food, how much for clothing or other purposes. 



The account keeper must decide how minutely itemized the 

 record shall be, e.g., are there to be subdivisions under food, 

 such as dry groceries, vegetables, canned goods, meat; under 

 clothes are the individual members to have separate accounts. 

 Operating expenses may profitably have subdivisions such as 

 fuel, fighting, laundry, outside help. The extra time taken to 

 place expenses in the right column will be little and the returns 

 will be great. Above all, make the record fit the family needs. 

 If five columns would show all that was desired as to better 



