When the division of the income has been settled upon, careful accoimts should be kept so that we may know that we are Uving within the stated amounts. There are two sides in accoimts — the Credit on the right side, where we put all the money we have received. The Debit, on the left side, where we make a record of all the money spent. At the end of each week the account should be balanced. If we have some money left over at the end of the week, it is put on the Debit side imder the heading of Balance, so that both sides will add up to the same Total. If, on the other hand, our debit side adds up the larger, the balance must go on the credit side and we are in debt. Food Account OcroBBB 19 — Dr OCTTOBBB 19 — Cr 1 Vegetables 60 Butter 40 1 00 1 Cash on hand 10 00 2 Meat 76 Cereal 15 90 3 Eggs 40 Grooeries 1.00 1 40 4 Meat 30 Butter 40 70 5 Groceries 1.26 Vegetables 26 1 50 6 Meat 60 Vegetables 50 1 10 6 Milk for week 63 63 Balance on hand 2 77 10 00 lo 00 Digitized by Google 200 SECOND YEAR Have a page in your account book for each division of the income and a summary at the end of the book of the amounts spent for each division. Monthly Summary Rent Food Operat- INQ Expenses Clothing Advance- ment Total Oct. 1-7 . . Oct. 7-14 . . Oct. 14-21 . Oct. 21-28 . $8 00 $7 23 $6 00 $7 00 $7 00 $35 23 Total for Month Digitized by Google HOUSE FURNISHING •By Helen E. Cleaves Assistant in Manual Arts, Public Schools, Boston, Mass. Home should be a place where we can be comfortable and happy. The house and all that helps to furnish it should be planned with this idea in mind. Unless a thing contributes to our comfort, or our happiness, or both, it is worthless, and we cannot afford to give it space, even in the attic or cellar. It is our business to be thoughtful about our surroundings ; not unpleasantly critical, hurting people's feelings for the sake of things, but we should form intelligent opinions about the objects in our homes. Far from being indifferent, we must either like or dislike everything and know definitely the reasons for our feeling. Good taste comes as the result of repeatedly choosing be- tween good and bad ; changing things in order to make them better, paying attention to the things themselves, not to styles and prices. In judging an article, first ask the common-sense question, " What is it for? *' Unless its use is a new one the object should speak for itself. A box should look like a box and not like a book or a pumpkin. We should not choose dishes disguised as vegetables, or electric lights wearing the out- grown form of candles, or gas heaters parading in the shape of burning logs of wood. Clever and grotesque things may give us much amusement, but they should not be combined with useful articles at the expense of their usefulness. Neither should one material be made to look Uke another. 201 Digitized by Google 202 SECOND YEAR Why paint a wooden clock frame to look like marble? Let wood, metal, glass, each do its own work, and it will satisfy us with the charm of its own qualities.

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When the division of the income has been settled upon, careful accounts should be kept so that we may know that we are living within the stated amounts. There are two sides in accounts — the Credit on the right side, where we put all the money we have received. The Debit, on the left side, where we make a record of all the money spent. At the end of each week the account should be balanced. If we have some money left over at the end of the week, it is put on the Debit side under the heading of Balance, so that both sides will add up to the same Total. If, on the other hand, our debit side adds up the larger, the balance must go on the credit side and we are in debt. Food Account October 19 — Dr October 19 — Cr Vegetables 60 Butter 40 1 Cash on hand Meat 76 Cereal 15 Eggs 40 Groceries 1.00 Meat 30 Butter 40 Groceries 1.26 Vegetables 26 Meat 60 Vegetables 50 Milk for week 63 Balance on hand lo Digitized by Google Have a page in your account book for each division of the income and a summary at the end of the book of the amounts spent for each division. Monthly Summary Rent Food Operating Expenses Clothing Advancement Total Oct. 1-7 . . Oct. 7-14 . . Oct. 14-21 . Oct. 21-28 . $8 $7 $6 $7 $7 $35 Total for Month Digitized by Google HOUSE FURNISHING •By Helen E. Cleaves Assistant in Manual Arts, Public Schools, Boston, Mass. Home should be a place where we can be comfortable and happy. The house and all that helps to furnish it should be planned with this idea in mind. Unless a thing contributes to our comfort, or our happiness, or both, it is worthless, and we cannot afford to give it space, even in the attic or cellar. It is our business to be thoughtful about our surroundings ; not unpleasantly critical, hurting people's feelings for the sake of things, but we should form intelligent opinions about the objects in our homes. Far from being indifferent, we must either like or dislike everything and know definitely the reasons for our feeling. Good taste comes as the result of repeatedly choosing between good and bad ; changing things in order to make them better, paying attention to the things themselves, not to styles and prices. In judging an article, first ask the common-sense question, " What is it for? *' Unless its use is a new one the object should speak for itself. A box should look like a box and not like a book or a pumpkin. We should not choose dishes disguised as vegetables, or electric lights wearing the outgrown form of candles, or gas heaters parading in the shape of burning logs of wood. Clever and grotesque things may give us much amusement, but they should not be combined with useful articles at the expense of their usefulness. Neither should one material be made to look like another. Digitized by Google Why paint a wooden clock frame to look like marble? Let wood, metal, glass, each do its own work, and it will satisfy us with the charm of its own qualities.

Household science and arts