Have regular hours daily for attending to work at the
desk, stated times for planning menus, making shopping
lists, looking over the inventories, recording expenditures,
and balancing accounts.
Order in time and place are studied further in the chapter
on Housewifery.
Keeping of accounts. — This has been called by many,
drudgery and tedious routine. Many business men go
through much such drudgery to attain their goals, why should
not the housewife be willing to make a similar sacrifice in
her home for the sake of the service she is rendering the
members of her household ? The aim in keeping the accounts
is to register the amounts spent for various purposes so that
all phases of life will be considered and so that the manager
will be able to profit the second year because of the expe-
rience of the first year. This makes housekeeping interesting
and businesslike. The expenditure is made to produce the
maximmn of value received and is accompanied by the
greatest possible pleasure.
In keeping accounts there should be some method of show-
ing the receipts and expenses, the income and the outgo, so
that a balance can be made at any time. The items should
be so listed, too, that it is possible to tell what expenditure
has been made for any one item, as rent, or food, or other
334 FOODS AND HOUSEHOLD MANAGEMENT
necessities. It is only in this way that the accounts become
of value for futiu^e use.
There are many ways of keeping such accounts. The
simplest one for the housewife is the best if it shows the
points mentioned above. The envelope system is used by
some when the income is small, and a certain amount of
money according to budget plan is put in labeled en-
velopes for various purposes, as rent, food, operating ex-
penses, etc. As sums are drawn from the various envelopes,
a slip of paper put in the particular envelope registers the
amoimt drawn. It is easy at the end of the month to balance
the accounts. This system necessitates the presence of a
good deal of money on hand, and sometimes of confusion of
accoimts, if money is borrowed from one envelope for use
in another.
Various systems of card catalogues, journals, and ledgers
are in use, and all have more or less value. The simplest form
for the average young woman or housewife can be kept in
an ordinary blank book and the spaces ruled according to
one's need. The account book can be started in somewhat
the following manner, with the dates of expenditures m the
first colmnn and the respective amounts opposite under their
FOBM I
Ybab
January
Jan. 1
clan, o ....
(Dates of expen-
ditures) . . .
Totals
• •
Butcher
Gboceb
Bakbb
Mile
SYSTEM IN MANAGEMENT
335
Page 215
Presented as published in 1914. 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
Have regular hours daily for attending to work at the desk, stated times for planning menus, making shopping lists, looking over the inventories, recording expenditures, and balancing accounts.
Order in time and place are studied further in the chapter on Housewifery.
Keeping of accounts. — This has been called by many, drudgery and tedious routine. Many business men go through much such drudgery to attain their goals, why should not the housewife be willing to make a similar sacrifice in her home for the sake of the service she is rendering the members of her household ? The aim in keeping the accounts is to register the amounts spent for various purposes so that all phases of life will be considered and so that the manager will be able to profit the second year because of the experience of the first year. This makes housekeeping interesting and businesslike. The expenditure is made to produce the maximum of value received and is accompanied by the greatest possible pleasure.
In keeping accounts there should be some method of showing the receipts and expenses, the income and the outgo, so that a balance can be made at any time. The items should be so listed, too, that it is possible to tell what expenditure has been made for any one item, as rent, or food, or other
necessities. It is only in this way that the accounts become of value for future use.
There are many ways of keeping such accounts. The simplest one for the housewife is the best if it shows the points mentioned above. The envelope system is used by some when the income is small, and a certain amount of money according to budget plan is put in labeled envelopes for various purposes, as rent, food, operating expenses, etc. As sums are drawn from the various envelopes, a slip of paper put in the particular envelope registers the amount drawn. It is easy at the end of the month to balance the accounts. This system necessitates the presence of a good deal of money on hand, and sometimes of confusion of accounts, if money is borrowed from one envelope for use in another.
Various systems of card catalogues, journals, and ledgers are in use, and all have more or less value. The simplest form for the average young woman or housewife can be kept in an ordinary blank book and the spaces ruled according to one's need. The account book can be started in somewhat the following manner, with the dates of expenditures in the first column and the respective amounts opposite under their
FORM I
Year
January
Jan. 1
Item .... (Dates of expenditures) . . .
Totals
• •
Butcher
Grocer
Baker
Mile