come or amounts received with dates, and the second the total sum expended each day. This sum is found by adding the expense of each item across the page for the day and entering in the expense column. Somewhere in the book there should be kept an account of the receipts from all sources. The balance of the yearly expense account with the sheet of receipt can be easily made. Some plan must be made for showing which purchases are paid for in cash, and which are charged. A simple method is to record the articles charged, with the place, date, and price on a card in the card file in a division kept for this pur- pose, and labeled '' Purchases charged." When the bill is rendered, it can be checked up from these cards, and the purchases entered in the permanent account book. The record in the account book gives thus the date of payment, SYSTEM IN MANAGEMENT 337 JULT AUQ. Sbpt. OCJT. Nov. Dbc. Totals * • « 1 • • • • • • • • but not the date of purchase, unless this is added too. The date of purchase can be recorded in the inventory of house- hold goods (see Chapter XXII). This simple method of keeping accounts enables one to look over the monthly and yearly expenses and to see if the expenditure is apportioned to the different divisions as it should be. If some of the needs of the physical or intellectual life are being neglected, it should be possible to cut down or readjust the next year to the satisfaction both of the house- wife and of her family. It is wise for all girls before they have homes of their own to keep account of their own small incomes. In many families daughters are given money for clothing and daily expenses. Some such system of keeping accounts as the above can be used. It is astonishing in examining ac- z 338 FOODS AND HOUSEHOLD MANAGEMENT counts for clothing, to see how few maintain a correct balance. One girl found, by keeping accounts, that she spent entirely too much for hats and gloves and did not have the proper imderwear to protect her body and maintain the correct temperature for health. Accounts help us to determine whether our methods of living measure up to the ideals or standards of life which we have established in order to live rightly. Methods of payment. — Payment is either immediate, known as " spot cash," or deferred. If deferred, the articles purchased are charged by the dealer, and a bill rendered the first of each month. When a charge account is opened, a good business reference must be given. According to another system, articles may be paid for in installments, — that is, so much each month, according to some agreement. Of this method it may be said that it is unsafe, or at least unwise, always. Remember that more is always paid in the end. In either case the payment may be made in bills, specie, or by checks; although in ordinary shopping immediate r payment is usually made in bills and specie.

AI-modernized reading of the original text

come or amounts received with dates, and the second the total sum expended each day. This sum is found by adding the expense of each item across the page for the day and entering in the expense column. Somewhere in the book there should be kept an account of the receipts from all sources. The balance of the yearly expense account with the sheet of receipt can be easily made. Some plan must be made for showing which purchases are paid for in cash, and which are charged. A simple method is to record the articles charged, with the place, date, and price on a card in the card file in a division kept for this purpose, and labeled '' Purchases charged." When the bill is rendered, it can be checked up from these cards, and the purchases entered in the permanent account book. The record in the account book gives thus the date of payment, JULT AUQ. Sbpt. OCJT. Nov. Dbc. Totals * • « • • • • • • • • but not the date of purchase, unless this is added too. The date of purchase can be recorded in the inventory of household goods (see Chapter XXII). This simple method of keeping accounts enables one to look over the monthly and yearly expenses and to see if the expenditure is apportioned to the different divisions as it should be. If some of the needs of the physical or intellectual life are being neglected, it should be possible to cut down or readjust the next year to the satisfaction both of the housewife and of her family. It is wise for all girls before they have homes of their own to keep account of their own small incomes. In many families daughters are given money for clothing and daily expenses. Some such system of keeping accounts as the above can be used. It is astonishing in examining accounts counts for clothing, to see how few maintain a correct balance. One girl found, by keeping accounts, that she spent entirely too much for hats and gloves and did not have the proper underwear to protect her body and maintain the correct temperature for health. Accounts help us to determine whether our methods of living measure up to the ideals or standards of life which we have established in order to live rightly. Methods of payment. — Payment is either immediate, known as " spot cash," or deferred. If deferred, the articles purchased are charged by the dealer, and a bill rendered the first of each month. When a charge account is opened, a good business reference must be given. According to another system, articles may be paid for in installments, — that is, so much each month, according to some agreement. Of this method it may be said that it is unsafe, or at least unwise, always. Remember that more is always paid in the end. In either case the payment may be made in bills, specie, or by checks; although in ordinary shopping immediate r payment is usually made in bills and specie.

Foods and household management