84 BOARD OF AGRICULTURE. [Pub. Doc. 



ways of expending the income the following year, have five. 

 If seven are needed, have seven. Head them to make them 

 most useful to your family. 



The following explanations are given to suggest ways of 

 keeping accounts that are workable: — 



Envelope System. 



The simplest way of keeping accounts is by the envelope 

 system. This plan, however, seems only advisable when one's 

 income is not much above SI, 000 a year, and is received at 

 stated times. Envelopes are marked and the apportioned sum 

 placed inside. When any money is taken the date and amount 

 should be recorded on a shp of paper and placed within. The 

 account should be balanced weekly or monthly, depending upon 

 when the appropriation is renewed. If any money is borrowed 

 from one envelope for another careful record should be kept 

 of it. 



Following this method means that many times more money 

 is kept about than is safe or desirable. Also, when money is 

 borrowed from one account for another and not credited there 

 IS confusion in balancing accounts. 



Note-book System. 



An ordinary unruled note book or loose-leaf note book may 

 be used by ruhng the pages to suit the divisions of the income; 

 or a family expense book may be bought with printed head- 

 ings. Two pages should be used for the account. Reference 

 to the specimen pages shown will make plainer the following 

 explanation. 



On the extreme left of the first page should be a column for 

 the days of the month. The source of receipts should be noted 

 as well as amounts. 



Food has but two divisions, groceries and meat. It seems 

 inadvisable to keep these items in greater detail on such a page. 

 If one wishes to know exactly how much is spent for dry 

 groceries, how much for green groceries, how much for fruit, 

 these accounts can be easily kept by retaining grocers' slips, 

 and entering amounts on a separate page; or by using a small 

 pass book, where items are entered, prices noted and the totals 



