Accounts may be closed monthly or yearly according to
whether it is desired to compare the records of: (1) different
months of the ^ame year; (2) corresponding months of different
yeai-s; or (3) yearly totals. At the end of each accounting period,
however, the old account should l>e closed by entering, preferably
in red ink, the bank balance io the withdrawals column and the
cash balance in tlie expenditures column of the cash account,
and by then obtaining the totals of all the columns. The same
balances should be carried forward to the detK:>sits and the re-
ceipts columns, respectively, of the new account, as shown in
form 3.
Summaries for companson.
Monthly or annual summaries may be arranged in the fol-
lowing form:
Income S
Expenditures:
Food >;
Shelter
Clothing.
Misoellant'ous ^
Total $
Bftlazuse. $ ,
Produce account. . %.
As an example, on pages 183 to 189 are found entries neces-
sary to record the following facts in the three types of accounts:
On May 1, 1916, the hank halance was S285.46 and the cawh baltince
$17.64. Bought from A. B. Joni»s on account 6 poundi? of butter at $.35 a
pound, 12 JO; 2 bushels of potatoes at $1.00 a bushel, $2.00; 10 (xiunds of
sugar at $.08 a pound, $.80.
May 2, paid rent by check, $30.00; bought for cash from L. K. Harvey,
3 dozen eggs at $.22 a dozen, $.66; received check for $50,00 from F. A,
BrovvTi for board and deposited it; received from J. WiiliamSj salary, $30*00,
of which $20. (M) was deposited and $10.00 retiiine^l in cash.
May 3, paid account of May I with A. B. Jones, $4.90.
May 5, bought 9 yards of dress goods at $L25 a yard, $11.25; gathered
garden vegetables worth $.20 for home use; jxiid $2.00 for magazine sub-
arriptioQ to May 1, 1D17.
182 A MANUAL OF HOME-MAKINO
By checking these accounts according to form 3, the following
results are obtained:
Bank Account:
DepoBits $355.46
Withdrawals 30.00
Balance 1325.46
Cash Account:
Reoeipte $57.64
Expenditures 48.81
Balance $ 8.83
Total Balance $334.29
Amount Owing 0.00
Produce $ .20
ExPENDrruREs:
Shelter $ 30.00
Food 5.76
Clothing 11.25
MiscellancoiLs:
Education 2.00
Total $ 49.01
HOUSEHOLD RECORDS
183
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A. R. Jnnp«. flrroiint Mav 1 .
Page 98
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.
Accounts may be closed monthly or yearly according to
whether it is desired to compare the records of: (1) different
months of the ^ame year; (2) corresponding months of different
yeai-s; or (3) yearly totals. At the end of each accounting period,
however, the old account should l>e closed by entering, preferably
in red ink, the bank balance io the withdrawals column and the
cash balance in tlie expenditures column of the cash account,
and by then obtaining the totals of all the columns. The same
balances should be carried forward to the detK:>sits and the re-
ceipts columns, respectively, of the new account, as shown in
form 3.
Summaries for companson.
Monthly or annual summaries may be arranged in the fol-
lowing form:
Income S
Expenditures:
Food >;
Shelter
Clothing.
Misoellant'ous ^
Total $
Bftlazuse. $ ,
Produce account. . %.
As an example, on pages 183 to 189 are found entries neces-
sary to record the following facts in the three types of accounts:
On May 1, 1916, the hank halance was S285.46 and the cawh baltince
$17.64. Bought from A. B. Joni»s on account 6 poundi? of butter at $.35 a
pound, 12 JO; 2 bushels of potatoes at $1.00 a bushel, $2.00; 10 (xiunds of
sugar at $.08 a pound, $.80.
May 2, paid rent by check, $30.00; bought for cash from L. K. Harvey,
3 dozen eggs at $.22 a dozen, $.66; received check for $50,00 from F. A,
BrovvTi for board and deposited it; received from J. WiiliamSj salary, $30*00,
of which $20. (M) was deposited and $10.00 retiiine^l in cash.
May 3, paid account of May I with A. B. Jones, $4.90.
May 5, bought 9 yards of dress goods at $L25 a yard, $11.25; gathered
garden vegetables worth $.20 for home use; jxiid $2.00 for magazine sub-
arriptioQ to May 1, 1D17.
182 A MANUAL OF HOME-MAKINO
By checking these accounts according to form 3, the following
results are obtained:
Bank Account:
DepoBits $355.46
Withdrawals 30.00
Balance 1325.46
Cash Account:
Reoeipte $57.64
Expenditures 48.81
Balance $ 8.83
Total Balance $334.29
Amount Owing 0.00
Produce $ .20
ExPENDrruREs:
Shelter $ 30.00
Food 5.76
Clothing 11.25
MiscellancoiLs:
Education 2.00
Total $ 49.01
HOUSEHOLD RECORDS
183
2882
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184
A MANUAL OF HOME-MAKING
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A MANUAL OF HOME-MAKINO
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187
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A. B. Jones
6 lbs. butter at .35; 2 bu. potatoes at 1.00; 10 lbs. sugar at .0^
A. R. Jnnp«. flrroiint Mav 1 .