No. 4.] HOUSEHOLD ACCOUNTING. 87 



transferred to a general account book. If the family buys fruits 

 and vegetables out of season it is well to keep careful record 

 of such expenditures, as it is easy to substitute something 

 which will be of equal nutritive value but much cheaper. On 

 the other hand, the itemized account of fruits and vegetables 

 will often show a surprisingly small amount used, and it 

 would be a question worth considering whether more of the 

 income should be used for the purchase of these commodities. 



House ownership is indicated in the next division. Interest 

 on the value of the house and the lot is the first subhead. 

 Another includes taxes on house, grounds and gardens; and 

 insurance premiums. There are yearly repairs that should be 

 made and are suggested as a third heading. If car fare has 

 to be paid to and from work, then that too should be reckoned 

 under ownership or rental, as a stated sum must be put by to 

 meet the expenses because of the location of the house. 



If a house is rented the headings would be practically the 

 same, — rent would replace interest on value, and taxes would 

 not include the house and land. Many times repairs are made 

 for which the owner does not pay, and these should be noted as 

 repairs as if the property were owned. 



Under operating expenses there are five heads; fuel and light, 

 svages, stationery and postage, telephone, express and freight 

 charges and car fare for other than business purposes. 



Fuel should include wood, coal, kerosene, alcohol or elec- 

 tricity. If wood is taken from the farm, that item should 

 appear either in the farm records or the household records or 

 both. Kerosene used for the oil stove might be included with 

 the oil for lighting purposes if lamps are used. Alcohol used 

 for a flatiron should be listed under fuels. 



Wages should include What is paid regularly to the maid, if 

 one is kept, and the occasional help from outside, e.g., some one 

 to help with the weekly cleaning, laundry work, the cleaning of 

 windows. Laundry may be listed in a separate column if so 

 desired. 



The next two subdivisions need no comment, — those of 

 stationery and postage and telephone. The last column indi- 

 cating car fares means the occasional trips taken by the family 

 and not the regular business trips. 



