The complete housekeeper by Holt Emily & Holt Emily. Complete housekeeper

Author:Holt, Emily & Holt, Emily. Complete housekeeper
Language: eng
Format: epub
Tags: Home economics
Publisher: Garden City, N.Y. : Doubleday, Page
Published: 1917-03-25T05:00:00+00:00

Balance on hand $2.39

If, on the contrary, the credit side is less than the debit side, add the balance there.

26o Household Economy [Chapter

Personal Expense Account

Two pages of an account such as a girl might keep of her personal expenses, when balanced at the end of a week look like this:—

1909

Cash

Dr.

1909

Cash

Cr.

July I

u «

" 3

:: 4

Vea

Soda

Gloves

Church

Carfare

Shampoo....

Postage

Carfare

Balance.

IS

July

Bal. onhand..

Allowance | 10

Birthday | 5

25

15

25 00 00

25

Household Accounts

One would think that simple household accounts might be kept like this personal cash-account. They could, except that it is desirable, almost necessary, that household accounts should be divided into departments. The departments will be those which have been decided upon in the plan of expenditure, such as food, clothes, fuel, savings, etc. There are several ways in which accounts can be kept in departments.

One method is, to begin in different parts of an account-book, accounts for each departn^ent like the simple cash-account above. It is convenient to have an indexed book, or else to paste slips on the pages where each account begins, which will stick out beyond the leaves and indicate by a word or an initial what department will be found there. The book should be one made for accounts, for then it will be ruled correctly. In each place where a department

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begins, write the name of the department at the head of opposite pages. On the credit page put down the amount allotted to this department for a week or month. This amount is copied from the plan of expenditure, which should be written down in the beginning or end of the book. On the debit page write the names of the items for which the money is spent and the dates. It is safer to balance house-accounts once a week. . This prevents the use of more than the week's allowance, or if it has been necessary to use more, this serves as a warning to spend less than the allowance the next week. Below is a brief, two-weeks' account for the Clothes Department.

If it should happen that one department has to help another department, put the amount down on the credit page as: From X—Department—$10.00.

A general account can be kept to supplement the detailed accounts. It will be well to have a small account book especially for this purpose. Two of its pages will look like the example on the next page. The items on the debit page are gathered from detailed accounts such as have been described. Completed for a month, it should be balanced as any account is balanced.

262 Household Economy [Chapter

"T

Dr.

1909

General Ace.

1909

General Ace.

Cr.

Jan. I " 3

: 31

Savings for Jan. Rent " " Clothes " " Pood « « Fuel " «

5 35 20

38 S

Jan. I 15

25

Salary |(i25

Interest on... investment I 15

Extra work i 10

00 00 00

Checkbook Accounting

Many people keep no accounts except in their checkbooks. That is, they write down carefully therein the date and source of every check deposited; and on the stub of each check drawn they write the purpose for which the money is to be used.

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