Such a record, however, gives merely the total income and
expense for any period of time without answering such questions
as the anioimt of l)aiik l>alanee, of cash balance, how much has
been paid for food during a certain period, how I he exp<mditure
for food compares with that for rent, how much has been spent
for medical service, for wages, for recreation, for education, the
amount owed^ to what extent the family has laeen supplied
with produce from the home farm or garden; or a question
of dietetic significance, such as how the expense for meat and
similar foods compares with that for fruit and vegetables.
In order to answer such questions, the expenditures must be
analyzed. In the type of account shoT;\Ti in fonn 1 (page 183),
such an analysis is difficult, and in a liusy household the time
is lacking to aceonii>lish it at the end of a month or a year,
If, therefore, it is agrcwi that httle satisfaction is to be de-
rived from a mere list of daily expenditures, a type of account
that readily gives the desired information must be considered
(form 2, pages 18-1 and 185).
Expenditures may be divided under the headings shelter,
food, clothing, and miscellaoeous, and as many suMivisions as
dei^ired may l)e used under these headings. Under shelter, for
example, there may be rent, heat, light, wages and laundiy^
furniture and furnishings* In case the house is occupied by the
owner, the rent column may \m replaced by one in which are
recorded such items as repaii's, taxes, and insurance. The head-
ing food may be sulxiividefl into meat and eggs, milk and cream,
fruits and vegetables, groceries and miscellaneous items. Under
the heading clothing may be entered all tlie exp<*nses for such
supplies for the family, or an account may l>e opened for each
I
I
I
HOUSEHOLD RECORDS
individual Miscellaneous will include such items as education,
traveling expenses, medical services, allowances to children,
recreation, and l)enevolcnce.
In the foregoing types of accounts all cash is entered in the
recx^ipts column; therefore, in order to prove the accuracy of the
record, the ditlerence tjetween receipts and ex|>enditures must
agree with the sum of the bank balance^ as shown by the check-
book, and the cash on hand. In the plan outhned in form 2
(pages 184: and 185), the totals of the columns showing the sub-
division of exixmditurea must agree with the total of the ex-
penditures column.
If the number of columns is too large to be accommodated oii
one page, a separate page of columns may be 'uled for each of
the divisions: cash account, charge account, produce, shelter,
food, clothing, and miscellaneous (form 3, |>agt\s 186 to 189).
Ttiis necessitates tiie entering of dates on the proper page of
subdivisions, as well as in the cash account, the charge account,
or the produce account. The ruling of pages in fonn 3 (pages
186 to 180) will explain this matter more fully.
As much detail as is desired may be given in the itemization
columns. More than one item may be written on each line,
if dates are inserted where there is a change. The charge ac-
counts of a Iiousehold are generally with so few firms that either
of the fonns shown on pages 184 and 187 may be used satis-
factorily. If the firms with whom charge accounts are kept are
numerous, however, it may be well to devote a separate page
to each firm*
Page 96
Presented as published in 1919. Historical recipes may not meet modern food-safety standards. Cook from the modern interpretation, not the original instructions.
AI-modernized reading of the original text
A modernized reading is not available for this page yet. You are seeing the original text.
Such a record, however, gives merely the total income and
expense for any period of time without answering such questions
as the anioimt of l)aiik l>alanee, of cash balance, how much has
been paid for food during a certain period, how I he exp<mditure
for food compares with that for rent, how much has been spent
for medical service, for wages, for recreation, for education, the
amount owed^ to what extent the family has laeen supplied
with produce from the home farm or garden; or a question
of dietetic significance, such as how the expense for meat and
similar foods compares with that for fruit and vegetables.
In order to answer such questions, the expenditures must be
analyzed. In the type of account shoT;\Ti in fonn 1 (page 183),
such an analysis is difficult, and in a liusy household the time
is lacking to aceonii>lish it at the end of a month or a year,
If, therefore, it is agrcwi that httle satisfaction is to be de-
rived from a mere list of daily expenditures, a type of account
that readily gives the desired information must be considered
(form 2, pages 18-1 and 185).
Expenditures may be divided under the headings shelter,
food, clothing, and miscellaoeous, and as many suMivisions as
dei^ired may l)e used under these headings. Under shelter, for
example, there may be rent, heat, light, wages and laundiy^
furniture and furnishings* In case the house is occupied by the
owner, the rent column may \m replaced by one in which are
recorded such items as repaii's, taxes, and insurance. The head-
ing food may be sulxiividefl into meat and eggs, milk and cream,
fruits and vegetables, groceries and miscellaneous items. Under
the heading clothing may be entered all tlie exp<*nses for such
supplies for the family, or an account may l>e opened for each
I
I
I
HOUSEHOLD RECORDS
individual Miscellaneous will include such items as education,
traveling expenses, medical services, allowances to children,
recreation, and l)enevolcnce.
In the foregoing types of accounts all cash is entered in the
recx^ipts column; therefore, in order to prove the accuracy of the
record, the ditlerence tjetween receipts and ex|>enditures must
agree with the sum of the bank balance^ as shown by the check-
book, and the cash on hand. In the plan outhned in form 2
(pages 184: and 185), the totals of the columns showing the sub-
division of exixmditurea must agree with the total of the ex-
penditures column.
If the number of columns is too large to be accommodated oii
one page, a separate page of columns may be 'uled for each of
the divisions: cash account, charge account, produce, shelter,
food, clothing, and miscellaneous (form 3, |>agt\s 186 to 189).
Ttiis necessitates tiie entering of dates on the proper page of
subdivisions, as well as in the cash account, the charge account,
or the produce account. The ruling of pages in fonn 3 (pages
186 to 180) will explain this matter more fully.
As much detail as is desired may be given in the itemization
columns. More than one item may be written on each line,
if dates are inserted where there is a change. The charge ac-
counts of a Iiousehold are generally with so few firms that either
of the fonns shown on pages 184 and 187 may be used satis-
factorily. If the firms with whom charge accounts are kept are
numerous, however, it may be well to devote a separate page
to each firm*