1. home and garden
2. appliances

PREFACE
little
THIS
book
is
book-keeping.
of
one
with
of
general
the
the
sphere
finance,
condition
to
of
social
view
of
it
ginning
be-
to
be,
indicate
a
its
domestic
the
fold,
un-
science
of
relations,
to
economy,
and
other
ences
sci-
life.
the
has
tmsatisfactory
present
in
instruction
of
but
of
endeavors
may
administration,
of
In
as
and
accotmtancy,
in
it
is
exposition
simplest
very
pleasantly
of
treats
because,
more,
principles,
as
it
applications
and
art;
on
and
less,
it
thousand
many
useful
that
because
treatise
a
is
It
less,
Far
more.
not
been
domestic
thought
countancy,
ac-
well
to
PREFACE
employ,
method
is
far
as
of
will
lend
the
of
of
the
little
this
upon
Italian,
here
effort
money
a
to
home.
in
a
the
yet
countancy
ac-
written
household
this
of
true
To
French
material
which
laying
few
a
writers,
acknowledgment
general
matters
utility
modern
and
produce
as
is
ploration
ex-
the
built.
language.
own
for
due
the
of
it
the
is
subject
German,
however,
form,
to
been
Especially
our
story
which
house
important
in
historical
to
and
upon
has
accounting.
books
field
the
the
interest
bases
of
Very
The
teaching.
hoped,
down
possible,
as
is
assistance
manual
may
of
prove
administration
in
the
domestic
of
tical
prac-
of
the
CONTENTS
CHAPTBR
I.
PAOB
Domestic
Economy
i
II.
HousBHOLD
Accounts
9
III.
The
Home
Account-book
34
IV.
The
Balance-shbet
57
V.
BuDOBT,
Inventory
Vouchers,
66
and
VI.
The
Bank
Account
91
HOW
KEEP
TO
ACCOUNTS
HOUSEHOLD
ECONOMY
DOMESTIC
existing
oldest
THE
household
of
of
classic
ing
charm-
this
From
Xenophon.
which
on
nomics
Eco-
the
is
management
Greek
work
literary
there
are
"
words
very
for
its
hundred
book
adopted
as
of
books,
its
title
Cicero
made
the
for
all
one
a
Latin
our
the
thrift.
of
his
and
;
it
years
code,
of
have
economics
and
economy
own
we
"
twenty-three
held
the
translations
good
many
has
breviary,
Aristotle
own
rendering
tises;
trea-
of
it
HOW
in
TO
his
youth;
imitation
Italian
is
of
use
bride
a
the
right
the
word,
brought
her
the
of
her
careful
forego
takes
of
original,
introductory
to
gives
chief
science
in
its
the
her
oversight
develops
up
;
ordering
honesty
into
It
of
sance.
Renais-
eariy
advice
house
the
her
makes
later
that
Pandolfini,
to
the
of
powders.
over
the
her
the
face
teaches
and
incidents
and
prayer
and
to
whose
with
closely follows
very
the
to
even
Alberti,
of
Florentine
It
ascribed
associated
Vinci,
that
upon
variously
architect
da
another
in
is
closely
Leonardo
in
written
was
founded
work,
celebrated
name
the
it.
Xenophon,
the
really
subject,
same
Famiglia,
of
The
other
only
the
on
Delia
Italian
ACCOUNTS
the
and
book
great
of
HOUSEHOLD
KEEP
all
keys
;
servants
her
virtue;
family
from
young
the
of
the
a
seclusion,
affairs
;
inducts
finance;
shy
to
girl,
the
ECONOMY
DOMESTIC
mistiess
perfect
before
sets
of
one
in
us,
the
Italian
of
ideal
picttare,
of
characters
early
literature.
The
Florentines
orderliness
became
in
and
economy;
invented
we
are
in
this
affairs
when
modem
monk,
a
household
**
told
noted
the
by
their
into
well-drawn
a
and
household,
the
ing,
book-keepintroduced
was
the
matters,
model
respect
their
domestic
of
supposed
are
for
to
women
have
helpmates
been
their
to
husbands.'*
About
the
English
classed
in
very
one
of
collections
members
special
are
of
domestic
of
of
recipes
books
of
the
discussions
have
the
A
economy.
them
of
household;
the
are
handy
kinds;
various
practical
of
been
under
another
or
number
great
many
way
head
general
alone,
language
in
books,
htmdred
twenty-five
advice
to
some
application
the
are
of
HOW
TO
KEEP
partictdar
develop
of
the
administrative
housewife.
books
of
are
value
the
of
mass
domestic
of
its
few
a
be
would
their
of
financial
the
lack
supply
this
present
voltmie.
scientific
a
Were
is
leaders
of
out
of
science
a
its
tity
iden-
own
ness,
comprehensiveit
gaps,
certainly,
would
the
all,
and
is
feared,
On
superstructure.
front,
accountancy
Educational
broad
in
;
erect,
having
staring
left
to
material,
own
of
subject.
however,
their
these
and
in
use
the
of
sphere
whole
economy
and
more
of
aspect,
be
the
genius,
some
the
within
of
treatment
or
one
number
scientific
would
doubt,
attempts
functions
limited
A
highest
no
elucidate
or
mendable
com-
are
td
successf
often
edge
knowl-
human
others
life; and
and
to
of
departments
family
to
ACCOUNTS
HOUSEHOLD
the
be
noticeable.
the
object
and
absence
To
of
reformers
the
in
DOMESTIC
various
countries
wholly
without
in
their
actual
largely
of
domestic
fotmd
led
and
Their
induced
works
them
Thus,
pushed
of
gained
for
permissive
of
foothold
certain
if
consideration
and
a
domestic
of
of
the
few
5
they
of them
a
the
;
pirations.
as-
have
have
would
economic
of
sort
forms
plat-
lecture
household,
intellectual, social, and
ideas
tmifjring their
universities.
combined,
has
scientific
economy
on
pro-
education;
aggressively,
study, until
of
study
their
enlarging
on,
courses
careful
alive
kept
been
branches
lively interchange
a
subject,
ever,
profession, how-
female
on
to
has
a
As
far, has
particular
to
housekeeping.
cess,
suc-
into
of the
thus
teaching,
confined
has
and
economy
literature
our
not
of instruction.
systems
of
case
endeavored,
encouragement
national
the
have
introduce
to
their
ECONOMY
Their
grammes,
pro-
suggest
a
its moral,
welfare,
TO
HOW
and
KEEP
its
HOUSEHOLD
organization
and
directive
with
reference
the
; heat,
furniture,
hygiene,
of
art,
about
disposition
and
toilet
care
;
articles,
cost,
seasons,
for
of
care
keeping
The
Geneva
the
the
down
high
sick;
like
;
choice,
terior
in-
lation
ventiof
view
its
freedom
;
clothing
cost,
and
succession
of
by
one's
age,
health,
with
to
of
the
and
its
maintenance
the
detection
my,
econo-
use,
its
house,
condition
and
occupation,
practical
according
use
location
point
varieties,
their
foods,
and
their
cation
edu-
and
the
and
the
and
light,
repair and
draperies,
carpets,
rules
its
dirt, and
from
need
health,
from
the
her
its
house,
convenience,
arrangement
;
and
business,
to
general
and
sphere,
intelligence,
girls;
of
istration;
admin-
general
her
woman,
of
ACCOUNTS
adulteration;
advantages
of
expenses.
school
teaches,
for
both
6
young
in
women
its
at
literary
DOMESTIC
department
the
in
and
of
the
professional
need
the
of
care
of
furniture,
mentation
ali-
light, heat,
washing,
and
receipts
tion,
sec-
economy,
mistress,
provisions,
of
pedagogical
domestic
teaching,
linen,
clothing,
its
of
principles
r61e
the
ECONOMY
budget
accounts,
savings,
expenses,
and
insurance.
A
laid
before
gives
to
the
is:
educators
the
of
course
for
accorded
to
Its
at
prominence
interesting
faculty
family
the
**
place
Le
Bon-
concluding
head
"
and
''Money
How
to
talents.
make
to
work.
the
Gaining
in
temperance
how
for
suggested
Richard."
homme
economy
of
value
is
and
finance,
upon
of
a
domestic
congress
a
is
Brussels
it
of
programme
buy,
the
and
Receipts
most
and
of
one's
knowledge
keeping,
of
number
of
knowledge
7
expenses.
a
double
articles
the
price
and
profit
desired;
of
pro-
;
HOW
TO
visions,
and
KEEP
of
the
doth,
superfluous
credit;
in
danger
repairing
good
Benjamin
the
of
or
or
worn
and
taste,
Franklin,
of
The
time.
memorandum-
The
Buying
necessary.
debt;
The
simplicity.
Luxury,
toilet.
The
habit
of
of
maxims
wise
Richard':
'Poor
teriorated,
de-
broken,
articles
out.
on
Promptness
honesty.
replacing
The
counts
Ac-
examination.
monthly
and
utensils,
of
pnxligality.
and
household.
the
calico,
of
Avarice
the
and
book
linen,
of
like.
of
ACCOUNTS
HOUSEHOLD
taking
ployment
em-
notes.'*
II
HOUSEHOLD
is
IT
ACCOUNTS
economy,
very
money's
out
is
Nor
in
apt
to
this
worth,
and
financial
treated
ment,
manageof
of
of
as
sustain
important
All
of
finance
is
and
day
to-
political
who
the
relations
9
too
partment
de-
of
head
phase
that
ject
sub-
are
which
economics.
contended
the
we
administration
this
countancy.
ac-
"exterior'*
that
the
marks
financial
confined,
to
money
it
that
aspect
imder
or
economy,
domestic
matter
field
imagine,
included
have
a
wise
any
of
ever
largely
important
an
that
household
or
is
and
evident
clearly
have
subject
ancy
account-
to
wel-
HOW
TO
fare
KEEP
in
which
HOUSEHOLD
''interior"
the
we
now
term
lies
within
particulariy
special
apply
and
economy,
the
to
management,
more
domestic
the
ACCOUNTS
which
of
province
the
woman.
The
in
argued,
Darius
the
by
his
and
is
could
To
ophon,
Greek,
the
home
the
of
business
comic
to
as
an's
wom-
such
that
Danube.
in
seen
was
preciated
ap-
Persian
the
be
an
and
whole
interior
Xen-
ment
depart-
a
administration,
woman
a
very
fair
that
lO
women
manding
de-
measure
in
Aristophanes,
ability.
argument
that
hold
house-
upon
the
may
economic
of
of
India
from
all
understood
throughout
empire,
of
shows
be
before
grandees,
dependent
administration,
less
captive
read
essay
preservation
business
argument
Jewish
and
princes
and
care
the
prize
a
and
Josephtis,
of
Esdfas,
fully by
who
told
story
should
^
his
be
ACCOUNTS
HOUSEHOLD
also
the
at
that
they
within,
adds
for
that
for
cheat.
or
that
a
join
to
the
domestic
interior
and
so
to
with
Latins
people
freer
the
of
to
not
with
or
which
as
beat
the
says
does
not
acquisition
izing,
util-
and
calculating
sieve,
holes,
that
exceed
the
penses
ex-
the
bucket
one
tries
water.
carry
The
managing
shall
they
like
is
receipts,
pierced
that
for
and
there's
which
talent
especially
doing,
Danaides,
the
of
one
of
borrowing
economy
exterior
the
days
indeed
hard
of
of
means
Aristotle,
figure
care
woman;
a
she's
And
time-worn
and
than
negotiation,
the
always
ways
cleverer
nothing
from
as,
been
have
they
affairs, says
taking
already
are
everything
old,
all outside
of
head
than
her
tmdisputed
were
a
; and
sister
trative
calculating, administhe
of
matron
Athens,
in
sway
II
her
of
and
Rome,
ing
bear-
household,
^
TO
HOW
enriched
and
the
business-like
The
of
of
of
books
of
a
writer
French
could
of
mansion
the
that
and
he
had
glad
was
in
to
of
his
of
the
most
Olivier
rural
de
the
his
wife
business,
do
crops,
12
the
the
scribed
de-
avowing
with
women
mistress
had
Xenophon
'*
Serres,
household
and
describe
A
find
affairs,*' could
managing
relinquish
reaping
that
ready
al-
Renaissance.
concern
no
tation
imi-
Xenophon,
Montaigne,
and
her;
humble
remarkable
one
the
as
the
Florentine
was
still
affairs,
of
the
was
of
on
her
er
Ages, wheth-
of
The
later,
years
by
^
Economics
to,
taste,
mistress
peasant,
referred
hundred
Middle
ability.
the
popular
exactness.
guardian
or
the
business
for
and
manor,
city residence,
cottage
treasury
the
the
of
with
family
activity
woman
lady
frugally and
affairs
her
guided
ACCOUNTS
HOUSEHOLD
KEEP
light
de-
safely
planting
oversight
and
of
HOW
TO
city
de
establishments.
up
which
de
finance
only
but
brought
of
of landed
the
French
hereditary
in
the
the
the
family
tion
posi-
ttnusual
nearly
when
proprietors
nobility
erty
prop-
through
**left
and
Rochefoucauld
La
estate,
own
husband
Terror,
of
Doudeauville,
her
large
exiled
her
in
conception
of
Duchess
the
Liancourt,
latter, Augustine
the
administered
not
Jeanne
administration
broad
a
; and
Montmirail,
Reign
of
of
discover
of
former,
Duchess
scheme
a
we
family
of
The
Schomberg,
drew
ACCOUNTS
HOUSEHOLD
KEEP
all
irretrievably
were
ruined."
A
be
may
England.
the
**of
great
to
books
in
many
of
the
had
**We
read,"
the
abtmdant
of
houses
like
domestic
early
books"
''household
writer,
of
view
close
past
those
14
says
of
counting
ac-
the
of
women
an
English
hospitality
days
which
old
; but
record
of
ence
referthe
HOUSEHOLD
household
*
every
heads
Bess
of
of
the
books
and
like
is
trifle
of
What
and
is
worthy
to
domestic
of
very
disposal.
than
time,
were
entries
and
in
a
careful
into
every
however,
is the
obtained
appliances
the
memorandums,
long
result
books
diaries;
to
ments
docu-
how
curious,
primitive
The
hold
house-
down
admiration,
of
her
expenditure."
more
all
of
the
look
to
waste
or
perusing
observe
were
still
in
come
in
keeper.
house-
rule
down
curious,
perfection
the
the
have
by
famous
careful
a
be
laid
these,
their
The
superfluities
to
as
ancestors
our
was
how
regulated
was
'
which
it
show
family.
is
establishment,
us;
expense
Avoiding
anything'
Northumberland
Hardwick
Hardwicke
*
of
of
Countess
carefully
the
of
expenses
the
or
ACCOUNTS
were
crabbed
IS
with
at
hardly
their
more
mere
were
written,
Latin;
prising
sur-
and
for
the
a
HOW
KEEP
TO
amoiints
in
and
by
figuring
device
rotmdabout
the
of
aid
of
indeed,
scheme,
dependent
in
as
"
*'that
the
Robert
you
to
the
of
abbreviated
great
of
Lincoln,
of
to
is
of
16
the
Saint
for
the
themselves
**
chapters
book
Buckingham
Latin
gave
any
Robert,
made
compare
trivance
con-
tion
reputa-
Bishop
"
ut-
whole
of
Saint
household
The
the
of
writing
know
So
Rules
Lincoln"
ing-frame
count-
upon
of
men
of
abacus,
the
was
Greathead,
of
tion
addi-
accomplishment
the
the
may
family
the
good
Countess
up
so
result, that
general
of
the
to
teriy tmscientific,
for
with
kindergartens.
our
and
in
method
similar
somewhat
times
some-
run
impossible
late
a
numerals,
oftener
a
with
or
to
up
Roman
almost
except
a
old
columns,
text,
ACCOUNTS
expressed,
were
period, in the
the
HOUSEHOLD
How
on
the
accounts.'*
of
the
written
year
ducal
in
1507,
the
the
ACCOUNTS
HOUSEHOLD
numbers
being
with
incorporated
The
his
Die
Cellar,
ex
the
Lord
with
twenty;
twenty-nine":
ib'm.
Janu.
xxxiij
empcon.
it'm
it'm
exp.
uj*.
cu
Coquin,
ex
ex
p'c.
pan.
ij pich.
empcon.
empcon.
vini
it'm
exp.
Achates
ex
ex
empc.
V
XYJ*^. j
disc,
farin.
"
aven.
Camer,
butir
curlew,
v^.
ovis
j qrt.
cam.
bourn
xij^. ij capon
v**. ix
xiiij"^.
redshankes
gallin.
iiij^.herbis
ij^.
ex.
de
ij*. uij"*.
a
cervis.
p'c. ij*. viij^.
ijbf porcellis
in
cunictis
vj^.
lag.
xv
1X"*.
vitul.
p'cij iiij*.iiij"*.
AuL
of
at
p'c. xvj**.
ButtilL
et
shorter
the
ob.
expend,
gasc.
ij
ter.
reading-mat-
gentry,
die
ters
let-
expenditure
gargons,
XXX^.
it'm
ex
xvj^.
dined,
fourteen;
D'nica
Panet.
the
dinner
the
household;
valets,
p
*'
Roman
of
one
; it records
for
Newbury
the
is
following
paragraphs
in
expressed
17
fagottes
xxviij.
p'cij
HOW
TO
HOUSEHOLD
KEEP
ACCOUNTS
[Translation.]
S^inday,
Pantry,
loaves
i6}id.
chase
there,
i6d.
Buttery,
of
from
ale
4d., veal
for
Spent
rabbits
dishes
of
price
25.
Hall
a
time
but
Her
travelling
1574,
is
i4d.,
Spent,
2
6d,, 5
and
28
meal
oat-
faggots
in
thus
the
of
merchant
her
kept
old
the
for
outlay
to
widow
Hengrave,
London
Elizabeth,
English,
form.
price
Provisions,
4^., herbs
of
Kytson,
wealthy
of
beef
redshanks
Chamber,
15
Spent,
capons
2
56^.,9
$d,, eggs
and
price
there,
of
Fresh
12J.,
curlew
wine
46^.
Mistress
of
1
butter
2(/.
Sd.
2^.
ptir-
Kitchen,
gd.
33
from
purchase
quarter
i
pigs
two
Spent,
Gascony
35.
there,
price
i6d,,
of
from
price
ptirchase
45.
Cellar,
Spent,
there,
purchase
pitchers
2
January.
from
Spent,
price
flagons
30th
City
entered
book:
18
in
accounts
memorandum
day,
one
in
in
the
the
her
while
winter
household
of
ACCOUNTS
HOUSEHOLD
entering
m**
the
in
men
that
for
for
In
rewarde
For
the
Delivered
to
little
things,
his
le
my
ii]s.
draw
to
my
London,
to
to
c.
vis.
ixli.
"
hire
by
by
give
the
in
way
xxs.
amounting
of
the
the
of
carriage
Ixxx.
stmdry
wayght,
c.
at
ij5.
vu]d.
certain
attend
to
men
with
charged
being
waye,
upon
iiJ5.
lines
the
howshold"
and
taken,
these
with
compare
we
few
1577,
horses
Ware,
at
horses
to
m***
for
cart
If
her
vj5. viijd.
musicians
carrier
the
plate,
all
where
Whitsworth
my
purse,
the
To
tered
en-
viijrf.
XXVJ5.
mjd.
was
the
house,
certain
from
cooch
To
of
hire
for
"
my
firing, ijs, ixd.
night,
the
to
ixd.
ist,
w***
dyett
Bedal's
first
the
lodged
m"*
Mr.
at
she
until
her
1J5.
space,
reward
m""
her
viz.
City,
"
In
p^
London,
lviij5. iiijd.
meet,
December
afternoon,
Wednesday
from
say,
of
Lord
endeavor
and
to
19
the
foot
extracts
a
**booke
of
Lady
the
North,
figures
HOW
TO
shall
we
Up,
KEEP
imitation
columns
and
shall
we
book
containing
loads,
and
A
Oysters
These
the
admire
the
base
A
"
"v"
livres
cartload
and
were
the
wealthy.
budget
a
20
"
a
horse-
2
single line:
horseloads.
of
accotmts
The
upon
* *
cartload,
2
all;
at
administrative
a
in
blind
method,"
introduced
been
* *
in
Italian
new
could
that
unless
why,
'*
the
have
mind
and
wonder
of
ACCOUNTS
HOUSEHOLD
woman
vli.
the
of
titled
hum-
HOW
TO
ence
of
KEEP
this
thus
far
into
the
the
have
of
been
with
for
of
htmian
less
of
woman
of
the
city
than
had
States
seen
that
of
now,
and
read
firm
lady
of
of
a
ber
mem-
that
told
be
into
deed,
in-
that
principal
to
of
creates,
to
a
incorporated
cient
an-
that
the
United
her
tic
domes-
fairly comprehensive
a
accounting.
is
accounting
domestic
knowledge
It
it would
of financial
system
ing
deal-
are
tmfort-
banking
administration
we
but
was
modem
thoroughly
It
part
stirprise to-day
great
general
important
extinct.
Babylon
instil
recognized
ages
an
almost
imately,
the
that
education,
woman's
a
reader
been
to
attempt
evident
as
has
accoimtancy.
long
fully accepted
economic
form
our
the
branch
a
and
once
in
household
of
principles
of
narrative
followed
mind
ACCOUNTS
riddle
unique
that
history
must
HOUSEHOLD
economy,
22
an
We
essential
that
its
have
ure
feat-
func-
HOUSEHOLD
tions
embraced
are
that
requires
it, and
identified
then,
we
in
point
the
of
in
the
As
early,
world's
science
at
falling
and
from
of
the
subject
While
of
household
of the
Maintenon
accounts,
were
others,
bestowed
of
that
a
less
the
upon
in
of
approaching
their
after
susceptible
were
drawn
Pr6cieuses
somewhat
"
a
de
home
of
into
life;
practical
23
the
of Madame
type
more
the
general
a
accounting.
looking
influences,
century
instead
praise,
women
interest
accoimts?
is
there
on
an
wom-
noticeable,
regretftd argiunent,
Xenophontean
read
of
become
time
that
the
sixteenth
the
as
what
at
lose
to
practice
had
away
did
she
Why,
ask, arid
begin
least,
time
appUcation.
to
the
ability
long
a
history,
and
old
swirl
for
its
household
this
tone
that
compelled
the
of
sphere
administrative
with
are
the
in
her
woman,
was
ACCOUNTS
and
traneous
ex-
the
we
nickname
finical
la-
HOW
TO
dies
of
century
KEEP
the
of
doctrines
Hale
methods
is
to
no
It
them,
all
become
that
good
English
century,
it
with
however,
an
practise
that
had
keeps
or
no
one
could
24
of
is
ever
and
of
still
and
it; and
are
portions
value."
accounts";
reformer
a
can
ways
their
for
maxim
**
nor
portions
great
their
a
the
ready
ruin
to
know
it
tise
prac-
the
increase
or
his
what
to
or
and
neither
save
commonly
are
know
**
but
in
think
says,
estate
wonder
expected
that
to
he
an
learn
to
them
know,"
quickly,
endure
the
preach
housewifery
consume
family
it
good
They
to
way
might
gentlewomen
for
disparagement
it.
accounts
complains
young
to
seventeenth
grace.*'
"the
belongs
the
servants'
they
Matthew
time
their
that
unaudited
ACCOUNTS
of
early part
**left
"
Sir
HOUSEHOLD
the
recommend
the
Dutch,
ruined
Mary
who
Astell,
seventeenth
to
her
HOUSEHOLD
ACCOUNTS
the
countr3rwomen
of
Holland,
books,
the
all
the
and
the
balance
wives
house"
writes,
own
keep
and
much
as
their
as
the
accounts,
with
exactness
do
dexterity
or
our
men
do."
can
To
the
amiable
look
must
for
of
and
Madame
that
in
the
prelate,
in
court
F6nelon
history,
confusion;
and
classical
work
them
promulgate
school
could
his
of
by
the
up
without
while
on
the
female
theories,
apply
the
them
example
and
of
her
Saint-C)rr.
thought
biography,
to
He
cast
accounts
endeavored
dication
in-
an
complained
girls
developed
lady
famous
few
dition
con-
reform.
Mairitenon
household
his
education,
of
we
real
for
as
line
true
day
into
the
well
as
de
their
however,
of
picture
a
the
simplest
falling
F6nelon,
things,
of
to
she
who,
business
of
example
that
travels,
besides
poetry,
Latin,
music,
HOV
TO
and
art,
KEEP
a
and
of
she
ure,
manufact*'
the
minutest
He
of
knowledge
a
that
not
the
keep
scribed
pre-
the
fotir
she
but
Hypatia,
might
know
economy."
second
a
that
her
and
taught
arithmetic,
of
become
be
domestic
for
should
trade,
law,
shotdd
details
ACCOUNTS
woman
young
of
something
rules
HOUSEHOLD
might
in
order
of
accoimts
the
household.
Miss
Edgeworth,
of
children
that
of
the
family
one
of
**
always
keep
Anne
who
well
Cobbett,
for
Queen
to
strict
English
virtue,
says
management
as
to
to
keep
Ellis,
Mrs.
works
women
as
the
and
accounts;
married
ing
writ-
girls ought
that
dedicated
themselves
work
have
remarkable
her
women,
domestic
a
must
and
money,
that
as
economy
later,
century
a
on
English
Victoria,
love
others
in
says
justice
to
should
accounts."
in
her
once
housekeepers,
26
popular
seems
to
HOUSEHOLD
in
have
ACCOUNTS
mind
the
of
the
cottage
branch
of
keep
her
She
affair
an
cost
a
the
for
little
be
and
in
to
which
for
an
finds
that
she
and
in
form
examine
say,
each
can
then,
ing,
ascertain-
how
and
estimate
she
by
ing
keep-
she
for
has
having
diminish
the
the
a
may
year
exceeded
allotted
best
article
making
article, and
27
much
every
casualties,
the
as
housekeeping
of
she
of
this
it ; then,
months,
months
two
make
the
to
is
expenditure
to
account
two
allowance
if she
these
must
first
able
is
volves
de-
house
a
possible, by
as
strict
very
of
ought
expend
to
which
the
much
^that
"
afford
can
of
'*One
says:
mistress
account
an
ferring
re-
writings
economy
the
first, how
is to
she
domestic
family.
simple
father's
economy,
upon
to
her
to
countancy
ac-
After
chatelaine.
favorably
on
comprehensive
sum,
;
in
she
determine
the
average
pense;
ex-
of
HOW
TO
two
months
how
much
for
KEEP
to
like.
for
in
in
the
"I
'*but
the
at
a
for
something
weekly
of
ready
paid
had
and
to
as
it
that
where
vouchers,
if
man
trades-
a
of
put
article,
as
trust.
upon
advantage
every
trouble.
saves
all
by
the
charge
I
tradespeople
morning,
and
.
writes,
a
and
extra
Monday
a
.
case
make
for
she
particular
has
money,
receipted,
or
account
a
account
on
up
paying
an
for
recommend
should
the
for
mistake,
by
A
make
must
week;
keep
to
may,
plan,
compelled
moment,"
once
he
and
her
be
advise
not
received
money
washing,
down
she
month
month.
should
rather
each
may
month
next
omit
be
she
one
everjrthing
allow
laid
calculate
may
groceries,
excess
allow
she
to
Having
whatever
to
is
bread,
ACCOUNTS
by,
go
she
meat,
the
HOUSEHOLD
in
the
a
bills
portfolio
.
they
or
may
to
28
be
refresh
easily referred
the
memory
HOW
a
HOUSEHOLD
KEEP
TO
the
items
Under
the
arranging
year,
heads.
general
articles
for
food,
raiment,
all
place
and
Under
advantages.
all
is
that
for
spent
and
wages,
second
the
cation,
edu-
an
intellectual
other
third
the
all
put
securing
and
books,
three
first
rent,
in
paid
sums
under
Under
conveniences.
all
ACCOUNTS
head
place
and
benevolence
religion.
"At
largest
of
which
idea
of
necessaries.
what
is spent
for
for
^d
past
and
so
and
how
much
comparing
and
gained
regulating
again, arguing
30
on
been
has
superfluities with
be
gain
to
as
by
intellectual
will
superfluities,
much
Then,
data
the
how
and
mixed
the
and
superfluities
for
for
of
show
arranged
first
the
year
will
be
sort
spent
the
necessaries
can
spent
is
of
account
items
some
end
the
what
moral
for
the
purely
vantages,
ad-
judging
future."
economic
ACCOUNTS
HOUSEHOLD
certain
are
unite
taken
be
care
of
and
current
relative
proper
and
A
cotmts.
caused
both
to
Both
keep
need,
without
in
of
dread
harassing
comfort
and
income
buying
are
woman
any
do
this
regular
ac-
in
Such
of
then
expenses.
31
they
with
debt
all
a
if
But
calculate
so
what
as
to
sort
time
the
know
never
how
to
as
and
plan
system
think
they
in
wife,
want
independence.
only
is
uneasiness
calculation
rtmning
is, and
the
and
what
out,
will
exceed
arranging
coming
them.
of
of
entire
an
forethought
matters
deal
the
that
can
husband
by
cases,
and
never
keeping
great
come
in-
preserved
be
women
that
of
so
expenses,
without
thoroughly
is
amount
proportion
Few
many
the
expenditures
the
means.
of
know
to
all
which
first
The
sanctioning.
There
:
principles
general
in
*'
continues
Beecher
Miss
grotinds,
the
a
man
their
know
they
that
they
of
many
and
makes
that
learn
girl
of
years
How
of
many
so
either
had
in
one
their
of
the
or
lar
regu-
instruction
she
every
ance
guidfriend.
concludes,
take
charge
without
or
important
32
should
thirteen
the
ladies
station."
for
other
some
young
**
purchases
own
tmder
appears,"
most
so
expenses
or
establishment
husband's
a
her
accotmts,
it
not
expenses;
benefit
twelve
at
make
mother
strange
that
the
in
great
a
to
her
her
of
as
adds,
economy
begin
to
age
keep
and
"
be
it will
yotmg
is
of
also," she
systematic
and
It
and
truly comfortable.
family
ladies
loose
a
apportionment
a
Young
in
income
of
amotmt
what
and
enjoy.
never
correct
comforts
greatest
live
it,
within
living
bestows,
who
rich
way
the
much
the
ever
the
careless
**
of
one
wealth
which
time
all the
are
secure
ACCOUNTS
HOUSEHOLD
KEEP
TO
HQW
ing
hav-
experience
duties
of
ACCOUNTS
HOUSEHOLD
Thus
have
we
shown
rests
economic
character
those
of
who
have
their
moral
upon
bases,
and
made
study.
as
indicated
have
bases
these
fireside
that
as
domestic
viewed
countancy
ac-
well
as
the
by
istration
admin-
in
THE
HOME
ACCOUNT-BOOK
ACCOUNTING
is
commercial.
XlL
Non
who
applies
do
and
make
not
selling
the
for
labor
this
ac-
muscles.
their
worker
and
elementary,
an
is
properly
and
higher
sense,
live
of
and
of
is
is
34
the
on
their
tically
prac-
brainand
simple
introductory,
to
accotmting
developments
fession.
pro-
who
that
It
buying
included
are
those
laborer.
those
habitual
accounting
with
educational
commercial
their
brain
Household
identical
of
or
head
all
and
of
finances
commerce,
profit,
capitalist
the
the
non-
commercial
the
to
Under
and
or
-
cotmting
in
commercial
capitalistic
and
of
scientific
to
all
ac-
By
cotintancy.
of
experiences
of
thus
is followed
institutions
For
in
saved
finds
a
a
poor
and
a
and
the
lay
life.
This
educational
several
class
the
as
a
laborer
in
him
advances
him
his
35
noted
are
the
by
his
keeper
book-
continued
favor,
niece
tablishment
es-
good
his
His
in
and
His
him
salesman.
having
town
to
merchant.
a
the
given
who,
goes
makes
gives
is
man
intelligence
who
employer,
merchant
will
money,
of
activity
education
business
a
and
industry;
yotmg
little
and
from
Europe.
employment
conduct
the
ical
econom-
and
in
instance,
of
may
investor
an
actual
for
method
case
who,
woman
of
all
through
or
domestic
fotmdation
house
and
commerce
this
the
industrious
becomes
wage-earner,
leader
an
man
yotmg
of
lady
daughter
or
son
a
fiction
pretty
very
a
the
accountancy,
lead
ACCOUNT-BOOK
HOME
THE
in
and
the
marriage.
HOT
TO
Then,
the
his
with
of
the
credit
young
his
his
companjring
various
that
of
alongside
of
of
accountancy
and
of
of
Meanwhile,
is formed
domestic
new
The
upon
yoimg
matron
life
how
the
small
the
the
and
employ^
the
stituted;
con-
these
tems
sys-
side
of
the
the
by
same
double
merchant.
and
simple
italist;
cap-
is
working
in
is
latter, the
of
capitalist
the
laborer
merchant
viewed
ac-
through
sees
situation
on
student,
the
both
the
as
character
bride
how
establish
the
the
accoimtancy,
individual
of
of
into
how,
the
life,
in
accountancy
transformed
character,
single individual
a
conditions
simple
his
ties
facili-
mercantile
Thus
account.
the
and
by
enters
man
own
side,
bride
gained
with
augmented
savings
of
dowry
ACCOUNTS
HOUSEHOLD
KEEP
accoimtancy
that
accountancy
of
of
his
the
establishment.
will
36
see,
also,
by
this
TO
ment
of
and
the
controlling
the
matron
of
less
settles
she
The
the
property,
and
the
sale
And
in
all
aim
economic
make,
the
mass
In
a
at
the
possessed
of
wealth.
thus
social
producing,
and
saving,
selling
38
as
is to
to
"
of
the
that
amass,
to
save,
a
exchanging,
the
or
profit.
or
household,
become
clude
in-
security,
and
capital
new
coin
real
of
loss
a
vants,
ser-
may
paper
buying
a
in
time,
establishment,
year,
to
it
of
business
by
year
this
her
and
piece
a
and
need,
accounts
of
changes.
ex-
services
or
in
on
or
of
commerce,
goods
or
;
though
effecting
dealers
purchase
exchanges
of
is
family
personal
of the
the
spot
fore
there-
household,
pursuit
her
the
bills.
or
the
buys
with
on
of
household
her
is
expenses,
continually
She
which
ACCOUNTS
record
the
in
the
none
of
and
receipts
engaged
not
is
HOUSEHOLD
KEEP
HOW
household
part
of
suming,
con-
es-
THE
ACCOUNT-BOOK
HOME
r
tablishment,
call to
must
in
order,
of
its
its aid
other
set
and
and
the
period,
the
the
right,
and
far
help
a
income
to
and
of
the
if
all
the
taken
of
known
that
details,
the
of
the
on
and
therefrom,
of
its capital.
any
blank-
and
dollars
have
all
back
expenses
39
the
on
the
at
are
money
been
the
on
and
stub
often
front
that,
so
deposited
in
been
have
-book
all
the
Indeed,
check-book;
a
tions
opera-
nothing
memory.
outgo
receipts
its
receipts
than
or
year
disbursements
better
of
of
to
third,
and
the
situation
and
stubs
bank
second,
;
exhibiting
inscribed
thus
movements
results
dates,
page
is
the
end
exact
for
cents,
left-hand
as
at
ruled
book,
of accotints,
science
its investments
of
concern,
expenses;
it is well
Now,
business
a
follow
and
receipts
determine,
to
as
the
first, to
track
keep
well
as
id
left
HOW
KEEP
TO
as
series
A
of
ordinary
cumbersome,
though
in
conducting
of
the
home
the
different
miscellaneous
and
useless
wholly
in
even
the
and
the
in
been
transactions
A
to
one
ministra
adof
set
of
mercial
com-
ledger, cashthen
seen
would
seem
to
have
credit
wherever
occurred.
for
cash-book,
in
page,
appliances
and
form
receipt
not
are
now
needed
convenient
of
is
and
have
household
both
consisting
heretofore
dealers,
bills,
miniature
jotimal,
home,
books
pass-
hand-to-mouth
A
book,
cost
the
other
accoimting
most
books,
the
; and
receipted
as
sistance
as-
departments
and
grocer
some
of
control
the
ments.
move-
books,
of
establishment
of
cash
expense
are
keeping
of
of
record
chronological
a
ACCOUNTS
HOUSEHOLD
and
simple
very
which
expense,
is shown
40
a
in
entries,
are
example
fined
con-
A
:
THE
HOME
DATBS
ACCOUNT-BOOK
PARTICULARS
RBCBIVBD
PAID
1903
Jan.
I
Cash
2
Wood
""
in
hand
and
$80.00
oil
$1.20
Bread
("
.80
Ribbon
.90
Bread
.80
Potatoes
2.00
Provisions
""
S
Dry-goods
3.50
7
Washing
2.00
("
("
.65
8
Mending
.75
Bread
"95
Salary
40.00
Cloak
8.00
Underwear
3.50
Rent
40.00
Paid
grocer
Paid
butcher
Pares
and
10.80
350
sundries
.
(Balance
.
$39.15)..
EXAMPLE
"
"
$120.00
A
41
1.50
"
"
"
$80.85
HOV
KEEP
TO
In
the
HOUSEHOLD
B
example
simple
it
making
But
of
want
it will
is
needed,
really
which
has
been
in
modem
fitted
to
the
been
varying
forms
is
administration,
household
and
easy
to
work
these
meet
and
a
which
ously
industriof counting-house
be
requirements
a
scientifically arranged
as
And
single
will
at
aim,
interpret.
to
of
system
and
scope
creasing
in-
agement
man-
shall
that
in
comprehensive
once
to
accounting
of
in
has
accotmtancy
the
home
centuries
the
and
sotu'ce
a
discouragement
during
further,
step
a
that
convenient.
more
even
noticed
be
is carried
plan
what
ACCOUNTS
be
ister,
reg-
scribed,
de-
is sxifiicient.
The
from
derstood
a
the
few
words
following
model
explanation.
It
the
of
requirements
the
will
recommended
method
already
specified,
of
balance-sheet
42
the
be
tm-
and
meets
lishes
estab-
family
and
HOW
TO
the
larger
exhibit
number
is,
that
an
is
off
cutting
of
obtained
of
the
of
employment
of
conduct
persistently,
which,
in
time,
their
Receipts
adds
scheme
of
kinds
are
more
result.
than
insufficiency
the
household
simple
of
been
has
been
44
col-
account.
a
ac-
true
stated,
countancy,
ac-
which,
register three
may
if
receipts,
the
capital
simple
form
First,
the
and
a
another
rudimentary,
however
this
accounts.
a
has
as
tic
domes-
interesting
together
These
cotint.
of
represent
the
by
impose
create
an
represent
Expenses
wise
themselves,
upon
it
to
a
the
who
follow
tunn
penses
ex-
careful
a
and
in
Those
over
by
necessary,
management.
line
by
economy
saving
a
receipts
only
the
In
variety.
superfluous,
and
order
utmost
this
households
of
excess
"
ACCOUNTS
HOUSEHOLD
however,
ways,
"
KEEP
latter
the
expenses
either
or
by
the
because
improvident
and
prodigal,
lived
of
others
the
debit
the
annual
has
the
closing
receipts
has
the
is
this
and
annual
the
of
expressed
books
as
are
the
well
the
be
as
ment
establishend
for
and
45
if the
surplus
remains
in
; and
this
balance
annual
pearing
ap-
account.
household
business
ledger,
balance-sheet.
upon
a
credit
for
the
of
Third,
household
the
money
shown
capital
necessary
journal
the
the
closing
upon
The
a
the
by
the
expenses,
created,
possession
expenses
the
accotmt.
exceed
been
if the
at
will
the
closing
through
fact
tracted
con-
expressed
receipts,
remains
nothing
;
year;
the
passed
merely
be
upon
Second,
ital
cap-
has
will
balance
balance
exactly
the
is, upon
this
account.
having
but,
household
and
debts,
by
that
left
nothing
period,
"
"
there
is
the
credit
upon
of
only
not
end
the
at
ACCOUNT-BOOK
HOME
THE
counts,
ac-
accounts,
and,
But
in
as
dition,
adthe
HOW
TO
household
of
to
for
credit
the
furnish
which
the
to
cash
the
out;
futtu'e
journal
records
all
ledger
cash
being
placed
imder
whether
of
from
further
to
this
simplify
at
and
a
This
46
and
paid
or
actions,
trans-
same
each
thing.
may
in
by
view
to
item
account
And
rudimentary
day
expenses
glance.
Thus
dates
proper
books
two
by
transferred
single journal-ledger,
a
receipts
seen
the
journal,
or
time,
a
comparison
the
its
of
display
after
been
person
the
cotmtancy,
into
a
together
received
have
the
to
expenses.
records
the
it
dealers,
moneys
duced
re-
cash-book.
limited
of
means
regulate
which
is
of
practically
display,
the
of
amoimts
is
statistical
which
expenses,
record
mere
few
a
classified
a
will
it
ledger,
of
a
original
simple
a
ACCOUNTS
it
cash,
accotmts
with
is
journal
movements
As
HOUSEHOLD
KEEP
be
which
day
still
ac-
fused
the
are
indicates
their
and
receipts
cash
all
whole
financial
period
set
a
A
of
view
will
show
of
The
the
The
left-hand
right-hand
the
in
Beginning
as
than
is the
model
various
the
the
of
left
47
of
voted.
de-
are
the
book
accountancy
seen,
a
the
is
duced
re-
cash-book.
ledger,
and
persons
end
time.
have
we
more
of
on
the
at
the
the
household
the
page
page
accounts
that
journal-ledger
the
all
and
cash,
so
;
which
to
use
little
of
accompanying
household,
to
for
other
any
journal, which,
is the
of
penses;
ex-
ers;
deal-
kind,
determined
the
the
divisions
and
all
cash
with
outlay
at
or
of
of
to
situation
definitely
be
may
of
entire
of
totals
daily
totals
time
on
and
sums
according
bought
articles
cash
transactions
credit
statistics,
of
detailed
daily
expenses;
all
period,
all
sources;
purchases;
credit
the
throughout
dates,
by
ACCOUNT-BOOK
HOME
THE
of
ing
carry-
things.
left-hand
HOW
TO
KEEP
page,
the
first
dates
of
The
HOUSEHOLD
column
second
of
sources
the
earnings,
from
the
household
will
matron,
she
may
the
accotmts.
In
the
hand
at
a
The
to
third
column
members
of
of
of
the
stand-point
of
keeper
inscribed
and
the
the
totalled
be
as
as
are
beginning
the
recorded
the
occupy
receipts
fied
speci-
hands
upon
choose
should
column
once
depend
the
of
sums
the
outside
other
different
into
the
ceipts
re-
their
to
merely
the
pages.
Whether
fees, and
or
the
indicates
traced
wages,
for
both
on
receipts.
be
as
coming
record
column
shall
sources,
is reserved
entire
the
ACCOUNTS
the
cash
This
period.
up
in
least
at
week.
fourth
chronological
purchases.
of
coliunn
is
record
It
kinds
is
of
the
essential
of
goods
48
devoted
nature
that
bought
to
of
this
a
all
dication
in-
should
KEEP
TO
HOW
Credit
ptirchases
but
the
that
their
is to
the
view
of
a
amounts
her
entire
payment,
a
or
is
in
entered
and
expense,
also
dealer
which
that
"
amount
due
dealers;
to
has,
day
cash
and
fifth
coltmin
the
amount
of
to
if
as
columns
a
debit
much
of
When
the
it
amotmt
as
cash
a
is
pa5rment
the
the
colunrn
as
SO
has
paid
amounts
penses.
ex-
dealer
of
coltmin
in
say,
a
accoimts,
the
and
debit
and
is made,
the
the
are
credit
Each
fourth
"
day,
by
credit
payment,
the
the
up,
the
part
is
records
When
footed
in which
coltmin.
in
entered
dealers
columns
of
the
umn,
col-
forward
the
credit
a
in
is described
carried
optional.
and
chases
pur-
fourth
the
are
number
is
cash
as
of
housewife
course,
debit
the
to
The
of
in
coliunns
say,
all
thus
well
as
figures
credit
placed
ACCOUNTS
described
are
to
HOUSEHOLD
the
the
column
the
dealers
does
er.
dealare
not
adjoining
THE
credit
coltimn,
due
amount
Following
the
on
the
dealer.
the
accounts
all
of
merely
collective
its
the
of
totals
columns
It
page.
that
carried
from
not
from
the
debit
the
page,
when
The
housewife
and
credit
journal,
be
of
make
coltimns
constant
SI
the
been
columns
the
dealers,
forward
brought
payments
statistical
to
again
column
the
ever,
how-
statistical
columns
cash
expense
have
expenses
of
dealers,
the
on
are
in
left-hand,
or
coltimns
the
combined
remembered,
these
must
of
agree
cash
credit
they
abstract
must
the
credit
from
and
be
into
the
This
with
must
as
statistical
total
the
on
dealers
repetition
made,
the
columns
daily
a
expenses.
abeady
the
several
classified
a
is
of
are
page
together
abstract
entries
difference
the
ledger
exhibiting
is
ACCOUNT-BOOK
HOME
or
journal
made.
enable
the
comparison
HOW
of
TO
the
HOUSEHOLD
KEEP
of
cost
the
another
one
make
of
these
of
end
ensuing
; and
The
variety
is
optional,
of
statistical
to
to
her
period,
any
with
income;
period.
columns
the
upon
her
with
modifications
the
the
for
living departments
and
necessary
at
ACCOUNTS
ulate,
regget
bud-
ntmiber
depending
tion
informa-
desired.
Ellen
Mrs.
the
on
five
third,
fuel,
light,
fifth, higher
operating
in
a
the
general
of
sufficiently
in
elaborate
the
for
52
On
clothes;
church,
the
other
family
penses,
ex-
twenty-eight
uses
outlay.
adopted
second,
;
travel,
actual
lady
same
heads
of
ing
follow-
wages,
foiuth,
on;
life, books,
table
ed
suggest-
expenses,
charity, savings, insurance.
hand,
thority
au-
the
first, food
:
so
has
imder
budgets
and
American
an
living,
heads
general
rent;
of
cost
of
nimiber
a
Richards,
The
simple
model
a
modest
will
tribution
disbe
be-
THE
HOME
and
giiming;
ACCOUNT-BOOK
columns,
other
of
therein,
order
by
been
saved
of
that
and
set
for
This
will
lead,
by
cotmtancy
;
of
whose
render
account
an
expenses
and
however,
;
familiar
carrying
all
of
be
of
well
a
to
the
items
imusual
column.
S3
umn
col-
the
to
ac-
second
is, first, to
capital
modified.
with
may
receipts
current
second,
it will
column
mission
successively
ture,
furni-
as
capitalistic
a
twofold
and,
thing
any-
gradation,
easy
accoimtancy
of
in
transactions.
such
of
an
degree,
a
have
miscellaneous
the
establishment
the
etc.,
record
the
shall
such
value,
from
and
invested
be
may
permanent
apart
ning
begin-
economy,
capital
a
pictiu'es, books,
be
the
period.
industry
by
at
off
set
may
desired,
as
new
any
When,
housewife
the
ed
amass-
At
become
simpler
into
and
first,
oughly
thor-
form
the
by
cellaneous
mis-
HOW
The
daily
of
total
statistical
with
of
coliunn
will
column
fully paid
; if
entire
Thus
the
not,
household
series
know
from
the
difference
balance,
with
reference
affairs,
of
with
to
by
ments
pay-
explained.
expense
been
will
show
tmpaid.
of
of
means
first, from
pecimiary
to
herself;
the
dealers,
54
cash
coltunns,
day:
reference
the
administrator
concurrent
her
of
accounts
the
credit
have
remaining
day
cash
situation
dealers
that
see
agree
the
cash
the
amotuit
we
simple
the
if
the
the
by
the
already
as
with
alone,
and
minus
expenses,
agree
of
dealers
must
also
must
stuns
dealers,
to
the
It
the
of
It
shown
sums
combined
,columns
It
the
coltunns.
the
expenses.
weekly.
up
with
agree
entire
the
credit
and
cash
footed
be
always
receives
column
final
should
It
ACCOUNTS
HOUSEHOLD
KEEP
TO
to
this
may
the
situation
second,
from
her
pecimiary
her
creditors
;
her
total
current
statistical
the
entries
The
break
totals
the
week,
preceding
addition
of the
coltmms
the
the
full
and
the
full
and
the
final
or
of
again
the
the
the
old
cash
in
for
hand
55
the
the
the
day
pense
ex-
cash
show
incurred
settlement;
the
grand
household,
day
period,
opened,
debt
On
year.
the
cash
dealers
presents
the
the
last
annual
in
paid
of
cost
the
the
of
coltrnm
January,
close
with
the
the
the
amotmt
for
of
of
amount
credit,
and
is
of
yearly
under
On
of
out
with-
interrupt
to
indicates
column
outlay;
not
total
the
week.
follow
shown
as
coltmms.
December
The
each
week
as
so
the
department.
each
for
expense;
columns,
totalled
be
should
columns
total
each
of
cost
credit
and
her
fourth,
;
expense
cash
fifth, from
of
cash
daily
third,
current
ACCOUNT-BOOK
HOME
THE
cash
the
following
first
the
journal-ledger
ensuing
entered
as
period,
before,
HOW
TO
and
with
due
to
KEEP
that
balance
any
still
may
in
entered
dealer
a
ACCOUNTS
HOUSEHOLD
his
be
credit
column.
All
these
financial
her
regulate
that
and
ftmd
increase.
she
that
and
in
know,
must
the
details
order
that
administration
may
she
direct
may
methodically,
constitute
that
she
intelligently,
economize
may
wife
house-
fund
a
in
the
savings
way
of
HOW
TO
KEEP
implies,
is
sheet
a
complicated
labor
expended
of
more
of
often
awaited
with
the
and
simpler
affair.
of
a
record
complete
in
are
thus,
whole
of
one
a
in
kind
figures
of
is
its
tents
con-
the
holder,
stock-
manager,
the
the
household,
is
much
a
here
jotimal-ledger
a
day
monthly
glance
figures,
and
a
or
much
political economist.
the
affords
from
situation
the
by
the
The
reconmiended
of
and
balance-sheet
the
merce
com-
appearance
care
accountancy
however,
at
with
the
system
anxiety,
bondholder,
competitor,
result
Its
studied
modem
extensive
account.
the
weekly
of
centralizing
less
In
balances.
it is the
in
or
books
In
of
finance,
are
ACCOUNTS
accountancy
and
a
HOUSEHOLD
ready
view
while
day;
to
balancings,
this
the
of
history
58
the
row
periodical review
progression
together,
the
appearing
horizontal
short,
of
of
her
of
housewife
conduct
;
the
has
of
THE
affairs.
of
BALANCE-SHEET
But
the
for
results
of
is convenient
into
each
to
the
and
year;
of
for
the
reference
kinds
of
insufficient,
enough,
on
to
January
entered
the
sults
re-
together
comparison
The
on
already
as
income
the
meet
these
open
hand.
which
may
just enough,
or
young
their
book
first
the
more
than
of
year,
of
59
$80
besides
January,
countancy
ac-
let
who,
financial
with
may
the
to
couple
1902,
ist
been
We
results
a
i,
or
noted,
have
expense.
three
of
say,
is
period
and
result,
the
possible:
apply
selves.
them-
by
brought
are
of
balance-sheet.
Three
are
in
and
results
the
them
form
time
of
tmiform
period
convenient
is the
record
the
it
length
up
natural
The
division
a
sum
and
period
administration,
tmiform
of
and
character,
her
make
to
periods
comparison
permanent
us
record
cash
the
there
in
$80
is
TO
KEEP
income
of
HOV
an
two
weeks
and
another
$2,000
by
of
the
To
butcher
in
result
December
dated
following
of
which
facts
the
due
are
grocer.
year,
this
they
pare
pre-
balance-sheet,
based
1902,
shown
as
leaving
the
manner,
31,
of
effects,
to
household
in
because
$70
of
close
of
experience
$2,300,
$150
way
expenses,
household
of
of
one
"
receipts
and
methodical
simple
of
Their
sum
the
in
total
a
and
at
a
their
lost
of
$220,
express,
been
economy,
the
of
for
want
need
reached
deficit
to
their
fifty weeks
week
$2,080.
=
of
early
have
a
$80
practice
their
a
^being
"
reason
the
$40
having
+
ACCOUNTS
HOUSEHOLD
upon
their
by
the
nal-ledge
jour-
:
Their
in
cash
hand
has
given
has
loaned
$70
worth
at
income,
the
them
them
of
beginning
$2,080,
$150
goods,
the
including
of
and
period,
the
and
making
60
the
the
in
cash
grocer
butcher
all
$2,300
to
meet
THE
BALANCE-SHEET
total
expense
a
which
is
when
butcher
the
situation
This
form
reopened.
are
in
expressed
tabular
3 1,
DR.
IQOa
CR.
$2,080
resources
"
Balance
and
grocer
:
DBCBMBBR
Cash
due
credit
on
"
*"
"
chases:
pur-
Grocer
ISO
Butcher
Expenses
will
they
the
accounts
is
follows
as
of
credit
the
to
of
$2,300, $220
which
indebtedness
an
over
cany
of
70
for
the
$2,300
year
Totals
HOUSEHOLD
$2,300
BALANCE-SHEET
$2,300
EXPRESSING
A
DEFICIT.
The
table
in
near
on
the
the
end
first
given
any
of
day
above
may
convenient
the
of
61
be
place,
journal-ledger;
January,
1903,
scribed
insay
and
the
HOW
KEEP
TO
HOUSEHOLD
journal-ledger
is
carried
credit
the
the
to
with
reopened
carried
$150
ACCOUNTS
of
the
$70
and
butcher
the
to
the
credit
of
the
grocer.
The
second
being
$40
week
a
is earned
weeks,
receipts.
An
been
has
only
butcher
ruiming
;
is
in
sheet
of
a
the
been
and
grocer,
of
but
down
the
and
position
expressive
year,
to
of
in
$220
of
has
prepare
freedom
62
have
to
kept
the
or
one
she
year
has
the
her
$1,860
ing
equaliz-
thus
At
the
therefore,
she
expenses.
second
wife
house-
might
to
$2,080,
receipts
the
debt
tical
statis-
the
spent
second
the
off
cash
the
young
which
this
expenses
the
close
shown
paid
remaining
of
$2,080,
fifty-two
in
entered
has
and
of
full
the
departments
saved
not
and
money
of the
two
for
examination
columns
that
total
a
year
a
from
balance-
tion:
obliga-
THE
BALANCE-SHEET
HOUSEHOLD
BALANCE
FREEDOM
On
wif e,
the
the
better
St
of
of
$50
another
man
a
which
his
this
63
end
a
may
day
same
this
affairs
a
upon
they
the
that
and
this
decide
Upon
week,
to
of
with
year
to
upon
leams
hotise-
her
bring
and
together
comfortably.
to
to
balance-sheet,
outlay
the
J904,
consideration
result, resolves
endeavor
young
January,
serious
close
EXPRESSING
SHEET
OBLIGATION.
PROM
a
upon
second
to
I
-
still
they
imum
minlive
the
salary is raised
good
news
con-
HOW
TO
firms
them
in
income
The
$50
X
52
=
the
end
their
of
the
of
year
is
household
accountancy
of
now
BALANCE
-
POSSESSION
It
the
ought
simple
all
the
here
to
OF
CAPITAL.
be
again
of
accounts
64
her
to
ure
feat-
:
EXPRESSING
SHBBT
journal-ledger
add
further
the
new
domestic
young
to
at
the
and
capitalistic accountancy
tlOUSBHOLD
are
balance
$575,
prepared
economist
is
year
expenses
cash
a
the
shows
balance-sheet
the
is
there
economy.
third
this
while
$2,600,
of
projects
during
Thus
$2,025.
ACCOUNTS
HOUSEHOLD
KEEP
noted
contains
the
that
in
household.
self
it-
VOUCHERS,
BUDGET,
budget,
THE
though
important
considered
And
with
also,
of
are
with
greater
or
in
the
the
the
them,
of
whatever
correlative
is
value
All
the
the
exact
is,
more
to
these
but,
movement,
66
and
journal-ledger
the
entire
the
voucher;
importance;
less
be
to
akeady
as
inventory.
or
not
we
affecting
the
records
and
is
subject
with
so
without
embraces
-sister,
way
any
most
matron's
twin
the
the
the
accountancy,
of
completeness
so,
her
as
viewed.
of
and
of
say,
of
one
features
administration,
may
INVENTORY
AND
at
accountancy.
ance-sheet
bal-
situation,
most,
only
BUDGET,
VOUCHERS,
BUDGET
THE
The
has
budget
that
journal-ledger
distributing
purchases
articles
the
upon
matron
these
have
know
another
which
of
purchase
the
is
this
to
to
this
might
end
to
carry
article;
principal
furnish
she
a
use
basis
67
and
dependent
the
information
to
She
preserve.
for
wishing
she
money
household
in
But
much
the
of
number
are
reason
particular
some
and
column
thus
special
how
just
on
of
household
nature
the
columns
desire
a
the
that
variety
may
may
and
bought,
of
to
of
purpose
the
classifying
or
according
headings
the
the
of
columns
for
are
object
be
not
the
ing
spend-
in
which
ed,
interest-
each
on.
so
this
for
off
of
cost
and
to
is
mark
can
of
the
have
We
statistical
the
**
called
often
been
balance-sheet/*
prospective
seen
INVENTORY
AND
tion
informa-
estimating
a
HOW
TO
the
immediate
the
known
bag
British
the
Chancellor
the
"And
let
Maison;
much
much
to
can,
The
of
probable
the
establishment
is
the
what
be
restilt
attained.
and
of
and
receipts
tablishing
es-
penses;
ex-
as
recourse,
loans
and
other
bitrary
ar-
income."
and
for
**
qtiite
object
have
revenue
is wanted
has
ministers,
budget,
of
de
Mattresse
this
of
forced
household
the
La
attain
cannot
sources
by
otirselves,"
certain
budget
it
for
laid
Commons
household
as
to
its
they
in
a
trouble
more,
of
deceive
d'Alq,
"many
the
Exchequer.
not
us
Louise
says
the
from
estimates
House
of
is
estimate
called
so
financial
of
budget
or
before
as
budget,
in
.household
This
future.
the
as
the
maintaining
of
cost
ACCOUNTS
HOUSEHOLD
KEEP
the
statement
of
expenditure
of
or
ensuing
period,
a
careful
comparison
or
desired
with
The
budget
68
what
is bom,"
of
can
said
BUDGET,
a
VOUCHERS,
noted
French
first
and
of
for
notion
of
which
the
and
the
this
limit
limitation
for
room
the
ingenuity
itself
"
this
work,
of
the
matron
of
her
will
budget
this
be
tmite
arriving
of
at
expenses.
ally
her
accountancy
and
Her
the
to
past
household
link
connecting
the
a
statistical
the
the
and
finances,
be
woman's
journal-ledger.
her
will
accountancy
ample
indispensable
one
will
of
department
future
the
is
of
estimate
well-proportioned
drawn;
indeed,
there
in
judgment
be,
from
reason,
exercise
fullest
and
In
^by
of
correct
be
may
"
perious
im-
must
income
of
amotmt
expenditure
within
of
There
approximately
an
the
the
equilibrium
an
expenses."
all,
"of
journalist,
necessity
receipts
INVENTORY
AND
her
tween
be-
active
administration.
A
upon
few
a
general
study
of
considerations,
many
69
budgets,
founded
will
not,
HOW
KEEP
TO
it is
be
hoped,
it must
it
far.
the
like
United
the
published
a
has
instituted
inquiry
on
it will
be
made,
and
deep
or
labor
of
the
expenses
families
gaged
en-
and
a
in
contributed
seen
that
that
"
valuable
70
those
has
of
search
re-
articles
odicals
peri-
various
beginning
it is for
whom
line
subject.
a
ily
fam-
made,
same
to
same
on
to
been
of
of
statistics,
studies
the
number
the
of
Richards,
already
head
Engels,
of
series
reference
been
of
bureau
Ellen
budgets;
have
various
Dr.
royal
; and
our
iron, coal, glass, cotton,
the
Prussian
has
of
upon
tabulated
has
industries.
woollen
of
number
a
more
in
very
commissioner
of
the
not,
gone
percentages
in
of
has
States
income
that
study,
accounting
foimded,
The
average
to
is
This
place.
civilization,
very
ACCOUNTS
household
elementary
modem
of
out
admitted,
be
which
HOUSEHOLD
And
has
thus
been
educated
with
persons
the
in
way
dertaken
before
laws,
drift
of
of
the
shelter,
same,
that
for
for
whatever
the
for
are
the
and
income;
of
percentage
71
relative
food;
of
pressed
ex-
income
as
the
the
to
heat
the
These
mathematics;
clothing
percentage
and
of
is
outlay
outlay
ticians
statis-
other
first, that
:
which
exact."
smaller
the
tion
formula-
a
observation,
proportion
constant
that
is
them
percentage
the
of
tute
Insti-
Engels,
by
language
the
increases,
that
Dr.
by
"absolutely
result
the
in
the
printed
has
laws
be
tin-
ments
state-
International
pronounced
to
be
authoritative
the
of
four
been
to
made.*'
be
of Statistics
of
lead
to
necessary
any
Bulletin
The
three
to
income
annual
studies
the
can
have
thousand
one
dollars
thousand
INVENTORY
AND
VOUCHERS,
BUDGET,
second,
maintains
whole;
a
third,
outlay
for
light, is the
and
outlay
fourth,
for
sim-
HOUSEHOLD
KEEP
HOW
TO
dries
(expressing
increases
the
income
as
household
else
The
taking
for
day
htmdred
$1,000
$291.20
year,
a
for
A
for
all
of
on
of
the
a
industries
total
for
labor
of
$15
$40
for
clothing,
purposes.
lected
se-
for
receipts
$343.40
out
rent,
72
and
for
household,
of
lays
other
$15
raiment,
modest
three
age
aver-
an
rent,
a
dollar
a
year
for
$36
light, $168.40
for
of
expend
having
and
$149.60
for
another,
commissioner
the
comparison,
food,
one
upon
by
$7.40
life.
higher
the
$48
heat,
dependent
of
food,
for
light and
on
will
days,
$i86
with
working
the
ever
what-
estimates
income
an
portion
pro-
renoimced.
be
country
with
family,
poor
is the
statistician
one
less
the
nutriment,
to
Prussian
that,
a
have
may
A
advances.
greater
for
expended
ity)
prosper-
is, that
the
earns
of
degree
observation
concluding
a
ACCOUNTS
for
fuel,
and
TO
HOW
HOUSEHOLD
KEEP
$200
for
service,
$225
for
dress,
reduced
are
expenses;
food,
for
from
way
This
in
wide
very
of
proportioning
down
25
cent.
per
attributed
to
Great
between
all
ranging
to
partially
differences
amounts
a
example,
62
be
may
incidentals.
if these
the
light,
education,
and
percentages,
seen
and
for
$360
that
to
is
latitude
the
and
remarked
be
heat
for
sickness,
amusements,
It will
$80
ACCOUNTS
nomic
eco-
Britain
America.
and
following
The
of
original
ton
Hall,
which
fair
eighteenth
in
the
25
the
cows,
the
cent,
per
and
the
middle
the
beer
board
school:
74
to
leave
must
we
and
of
Osmas-
will
for
though
century;
proportion
at
England,
percentage
the
budget,
preserved
Derbyshire,
considered
this
is
latter
the
that
interesting
the
show
food
of
was
the
produce
out
of
liquors,
boys
at
BUDGET,
VOUCHERS,
Computation
"485
a
Upon
for
plan
a
of
2
M'
2
Marow
3
3
I
II
Sunday
Yeardley
living altogether
and
1753
and
Osmaston.
at
Wilmot
Sister
Betsey
Men
Family
in
constant
to
be
addition
for
provided
Roast
or
Roast
and
Boiled
boiled
Tuesday
Veal
Wednesday
Herbs
Thursday
Boiled
Pye
"
beef
Fry^
"
Cow
Mutton
or
"
Roast
Roast
Fowls
75
Do.
Mutton
Bacon,
Boiled
heel
"
Bacon,
"
Pancake.
or
Mutton
Rabbits
Fish
fowls
boiled
or
Roast
Friday
May
19
Osmaston.
Pudding
Monday
INVENTORY
Maids
in
ID
M*"
at
year
AND
"
Roast
Stakes
veal
Pork
Pudding
Beef
Pye
and
do
HOW
TO
ACCOUNTS
HOUSEHOLD
KEEP
Marrow
Sattirday
Bones,
heart,
fry
a
of
liver
etc.
,
The
above
or
and
varied
convenient
cheapness
Sunday
be
to
according
most
as
of
at
2^
lb
of
season
things.
o
lbs
able
agree-
the
to
fowls
II
a
of
goodness
or
2
just
3
i
beef
o
bacon
2
6^
at
6"*
o
o
6
o
o
3^
o
o
6
o
o
3
o
2
6^
o
2
654
Pudding
o
o
3
Bacon
006
Pudding
Pye
or
047
Monday
heal
Cow
Pudding
of
lbs
II
at
^
ton
Mut2
%
.
.
.
034
Tuesday
lbs
11
"
of
Veal
Mutton
at2ji
034
76
54
BUDGET,
VOUCHERS,
Wednesday
AND
INVENTORY
Bacon
o
o
6
o
2
6%
o
o
3^
o
2
6^
Pudding
o
o
3
Rabbits
010
lbs
II
Veal
of
Pudding
034
Thursday
lbs
11
of
ton
mut-
pork
or
0
Fish
Friday
3
10
removed
with
lbs
II
chickens
026
Beef
of
Pudding
o
2
6%
o
o
sH
I
6
054
Marrow
Saturday
Bones.
006
Fry
o
Pudding
006
026
II
lbs
Bread
Salt
of
butter
and
Vinegar
a
week
6"*
at
Muffins
"
%
pepper
oyl
1
6
3
o
5
6
o
7
o
o
2
3
...
Cheese
010
220
77
HOW
KEEP
TO
Two
HOUSEHOLD
guineas
a
week
ACCOUNTS
amount
to
4
o
30
o
o
15
o
o
Spirits
10
o
o
Coals
12
o
o
12
o
o
6
o
o
7
o
o
10
o
o
25
o
o
20
o
o
10
o
o
10
o
o
13
o
o
90
o
o
50
o
o
10
o
o
16
o
o
o
109
Strong
small
beer,
beer,
ale.
or
.
Wine
Soap,
Tea,
candles,
blacking
chocolate,
coffee,
for
Sugar
3
3
maids
and
house
wages
mens
Sister
tea
rice
and
wages
Wilmots
liveries
Cloathes
and
money
Marow
pin
.^
Do
Betty
Gardeners
3
M'
4
2
Bo3rs
[2]
at
School
"30
Yeardley
horses
Cows
;"4o
coach
tax
etc
and
pairs
re-
5
;"44S
Balance
over
j"40.
78
BUDGET,
VOUCHERS,
These
budgets
of
few
AND
and
wants,
columns
should
for
of
for
house,
for
with
for
shelter,
of
the
to
board,
meat,
doctor,
the
local
interest,
car
laundry,
milk,
and
the
of
sons,
and
But,
domestic
in
the
the
outlay
of
off
in
lawyer,
-fares,
servants,
furniture,
stable,
charity,
repairs,
water,
private
daughters,
cine,
medi-
amusements,
papers,
music,
the
umns
col-
particular
groceries,
the
and
dress,
occasion,
insurance,
education,
ice,
of
her
who
operation
set
periodicals,
taxes,
record
have
might
travelling,
books,
matron
for
experien
in-
the
A
general
years,
for
a
the
confine
may
nourishment,
sundries,
course
which
expenses.
begin
nence
perma-
indicate
to
housewife
distribution
the
emphasize
certain
statistical
INVENTORY
of
expenses
of
and
sieur
mon-
madame.
the
main,
economist
the
will
79
reasoning
be
that
we
of
the
must
HOW
KEEP
TO
drink,
and
eat
over
the
of
of
more
the
mistress
clearly
The
such
voucher
the
ter
characor
than
repay
the
and
upon
is
duction
pro-
cal
economi-
well-kept
written
a
as
we
of
the
recommendation
as
tion
considera-
home,
"
be
counts.
ac-
VOUCHER
voucher
administration
ought
the
out
it may
reveal
results
THB
and,
general
conveniently,
careful
of
cate
edu-
household,
nothing,
founded
payment,
the
roof
a
the
well-balanced
a
budget
The
of
more
greater
of
after
And
^will
with
service,
may,
require
will
"
her
we
income.
said,
for
look
what
our
have
well-being
and
save
clothes,
pay
young,
comfort
and
wear
heads,
our
ACCOUNTa
HOUSEHOLD
have
be
modem
of
in
seen
chatelaine
of
to
evidence
and
the
the
writers,
it
preserved.
threefold
is of
80
value
"
^ac-
KEEP
TO
HOW
for
supports
much
less
and
HOUSEHOLD
the
of
receipted
of
will
in
of
case
merely
and
in
either
then
them
away
in
according
be
may
made
it
a
up
may
priced
be
content
them
reference,
store
or
INVENTORY
if
inventory,
form
counts,
ac-
reasonable
of
way
her
packages.
THE
The
be
a
get rid of
to
letters
vouchers
as
for
handy
some
up
may
them
keep
to
while
and
dispute,
receipts,
like, useful
the
valuable
legally
and
matron
her
making
when
memoranda
mercantile
passbooks,
and
is
money
The
find
bills, dealers'
acknowledgment,
as
in
than
accounting."
household
the
of
movements
rigorous
industrial
ACCOUNTS
to
kept
its
simple
list
either
with
to
household
of
or
cost,
82
all, will
intended
without
without
either
according
at
It
use.
goods,
order;
valuation,
or
take
according
or
to
BUDGET,
VOUCHERS,
notion
some
kept
be
value
total
or
several
as
in
balance,
be
can
cash
the
household
in
the
the
counts
ac-
with
cash
as
for
expended
as
made,
explanation,
and
either
keep
to
the
or
totals,
sub
entry,
accompanying
thus
entered,
-
Such
accotmts.
and
be
may
itself,
by
apart
it may
; and
worth
present
entirely
money
a
of
INVENTORY
AND
effects
ceived
re-
the
goods,
will
obtain
is
served
representation.
But
as
practical
introduction
the
by
no
the
book,
the
opening
and
all
as
of
out
of
housewife
shall
of
with
the
this
articles
the
for, the
kept
of
purpose
book
element
into
bought
since
already
are
will
inventory
until
have
the
studied
in
values
be
better
account-book
fluctuating
counted
ac-
the
teries
mys-
connection
capitalistic accountancy.
Small
articles
safe-deposit
vault
of
value,
or
under
83
if not
lock
kept
and
in
a
key,
HOW
TO
KEEP
silverware,
especially
in
fiilly noted
the
with
and
of
case
of
How
a
in
loss
from
in
of
the
Kynges
the
Lady
in
Item,
of
with
the
Item,
pyktor
in
of
golde,
and
table
Seytit
set
the
Holy
long
belongjmg
to
forfettoure
of
the
reign
fulle
of
abowte
Gost
golde
Cristofer
84
in
with
hym.
of
ed
attaint-
was
in
yt.
of
seen
a
who
dyamondes
of
a
of
the
year
be
may
lines
by
goods
:
perles,
mydste
record
household
Goodes
the
flowre
of
inventory
time
fourteenth
a
sparkes
olden
Grace
VHI.
Henry
of
Hungerford,"
the
the
arranged
insurance
an
conservative
Inventory
of
one
fire.
by
the
few
a
as
catalogue
appeared
as
priced
is
care-
compared
methodically
a
conservatively
effects
be
to
list and
a
frequently,
uses
household
**
ought
such
list
principal
ACCOUNTS
HOUSEHOLD
the
of
VOUCHERS,
BUDGET,
Item,
a
harte
a
of
inhand
golde
inameled
chene,
wyd
INVENTORY
AND
with
with
white
and
blewe.
Item,
and
man
broiche
gret
a
in
woman
a
of
with
golde
the
hym,
a
valure
uij pounde
uij
Item,
of
pykter
of
value
broches
ij
Seynt
them
Item,
The
golde
with
the
Kateren
in
them,
the
marcs
v
XXXV
which
golde,
of
v
in
is
inventory
a
of
ranges
the
the
taken
Wearing
apparel,
of
and
excluded,
suggestive
for
the
in
the
order
merely
of
85
New
nace
fur-
; therefore
parlor
that
of
no
apparatus.
pictures,
of what
furnishing
in
living
The
heating
books,
hold
house-
suburbs
fixtures
are
is
be
of
couple
young
one
account
also
of
fairly representative.
and
marc.
iiij"xiij* iiij**.
of
effects
York
aglettes
coste
following
comfort
of
payre
".
a
ing-machine,
sew-
are
organ
the
list
may
is
usually
the
house
quired
re-
:
TO
HOW
HOUSEHOLD
KEEP
Sitting
thirty
$4
shades,
for
two
$8;
fancy
Dining-room.
yards,
$5
cornices,
six
;
dozen
spoons,
forks,
two
$27;
$7
;
dozen
sizes,
knives,
tumblers,
dinner
$5
$3
;
;
china,
forty
cut-glass
$1;
86
soc.
two
three
;
dozen
two
$8;
caster,
$1
china,
$2;
trays,
carving-knife,
mats,
board,
side-
$15;
two
sizes, $20;
$15;
$3;
extension-table,
egg-boiler,
dinner-set,
dozen
;
$2.50;
three
thirty
shades,
chairs,
cooler,
tea-set,
one
$7
$4;
$204.
ingrain,
roller
curtains,
sharpener,
$1.50;
Total,
two
$2.50;
coffee-pot,
steel
sewing-chair,
cane-bottom
$30;
dozen
reception-chairs,
Carpet,
$30;
say
; two
$15.
"
sofa
rep-covered
$10;
table,
marble-top
curtains
$30;
$80
chair,
roller
; two
; lace
$8
grain,
in-
Carpet,
"
$45
say
cornices,
; two
chairs,
and
one
yards,
windows,
two
$12;
parlor.
or
room
-
ACCOUNTS
with
bells,
; two
134
pieces,
-four
pieces,
goblets,
$3
cut-glass
;
one
pre-
BUDGET,
fruit-basket, $1;
serve-dishes, $3; china
glass,$1
;
INVENTORY
AND
VOUCHERS,
celery-glass,
soc.
molasses-jug,soc.;
;
pitcher,soc.
salts, 500.
dozen
one
;
Total, $208.
Bedroom.
$30;
Carpet, thirty yards,
"
shades, cornice, and
two
$12; furniture,
ten
$S; mattress,
hair,
sheets
spreads, $6;
three
$10;
sets,
curtains,
piece;, $55; springs,
pillows
$26;
pair blankets,
bolster, $12;
say
and
$12;
and
two
pillow-cases,
china
toilet-set, $7.
Total, $175.
Bedroom,
or
servant's
room.
twenty-five yards, $25;
window
$1; table, $1.50; btu-eau
and
wash-stand,
$4;
$2;
bedstead
and
chairs
two
rocker,
and
and
and
fortable,
com-
bolster, $8;
pillow-cases, three
toilet-set,$4.
shade,
springs, $9; mattress,
$4; pillows
and
-
glass, $8;
$15; pair blankets, $6; spread
sheets
Carpet
"
sets, $6;
Total, $93.50.
87
^
I
HOW
TO
KEEP
Hall
stair
rods,
$6
$9.
Total,
$10
; hat
Linen.
stand
-
; five
$5
hammer,
soc.
;
and
covered
table,
$12
$1
;
tea,
coffee,
and
7SC.
; bread
and
2sc.
$1
sugar,
cake
scuttle,
boxes,
88
;
and
hatchet
knife-box,
$2;
can-opener,
measure,
clock,
clothes-
$2;
;
$7;
tack-
$1.25;
knife-board,
and
;
and
hammer
$1
one
$32.50.
small
market-basket,
spoon-basket,
quart
and
slop-pail,
$2;
$1.50;
Total,
scales,
;
screw-driver,
and
$1.
$2;
dered,
bor-
qualities, $7.50
two
$2.50; refrigerator,
ladder,
yards
table-cloths,
towels,
Large
$2.50;
$1
damask,
common
"
basket
fine
plain
dish-towels,
chairs,
eight
yards
two
Kitchen.
five
rack,
-
cloths,
napkins,
dozen
dozen
umbrella
and
Table
dozen
three
; eighteen
$40.50.
$7.50;
three
$3.50
; padding,
$12;
carpet,
"
-
"
damask,
Hall
stairs.
and
carpet,
ACCOUNTS
HOUSEHOLD
canisters
; nest
of
$2.50
pint
for
boxes,
; ftmnel,
;
HOW
TO
HOUSEHOLD
KEEP
ACCOUNTS
Sitting
Recapittilation.
"
$208;
dining-room,
or
stairs,
$82.95.
servant's
$40.50;
Total,
-
$175;
bedroom,
room,
linen,
$836.45.
$204
room,
$93.50;
$32.50;
hall
room
bed-
and
kitchen,
;
VI
IT
has
all
been
the
a
the
be
used
view
in
the
is
the
To
simple
in
such
essary
nec-
nor
accountancy
which
the
of
part
all
controlling
that
say
stances
it
own
but
;
a
the
cashtabular
finances
matron.
occasion,
that
the
component
a
fully
system
of
of
passed
desirable
neither
if
check-book
cash-book
a
journal-ledger,
book
its
is
bank
the
as
that
were
money
bank,
proceeding
of
remarked
already
household
throtigh
might
ACCOUNT
BANK
THE
to
is
accountancy
adapt
itself
and
exigencies
can
utilize,
scientific
of
and
ends,
91
all
to
able,
the
place
has
the
upon
circtmi-
and
time
utilized,
check
;
for
-book,
the
America,
the
emphasize
flexibility,
The
of
for
say,
of
will,
but
make
the
And
to
direct
a
the
petty
to
part
can
bank
to
cash.
banking,
whatever
for
the
only
of
the
of
handed
dealt
Thus
as
it
cashier.
a
become
the
household,
the
required,
establishment.
all
the
be
made
housewife,
back
her
to
out
by
herself
will
be
seen
requirements
92
the
will
depositors,
can
creditors
of
of
means
extent
of
be
is but
itself.
not
money
be
sand
thou-
a
wonderful
the
salary,
it will
the
and
far-
importance
its
payments
the
the
by
to
payments
these
of
vast
without
them
depository
book
appliances,
bank,
given
is to
That
ancient
accoimtancy
modem
check-book
act
of
Orient,
the
old
the
record
vitality,
and
science
the
the
interesting
other
or
of
of
-
terra-cotta
antiquity
thest
to
fringe
the
exchequer,
tally
wcxxien
the
voucher,
the
ACCOUNTS
HOUSEHOLD
KEEP
TO
HOV
of
any
by
as
that
con-
THE
siderable
But,
the
inconvenience
of
will
cash
cast-iron
rule
double
that
a
cash-book,
is
in
inferior
of
every
The
household
of
the
cash
above
a
of
the
is
; and
is
the
productive,
in
her
a
go
to
trivance
con-
dependen
in-
an
scientific
considerable
a
of
the
way
the
surplus
a
household,
She
investment.
moment
of
accotmtancy
93
distinct
two
is
of
wife
house-
the
upon
money
one
capitalist
put
of
must
of
requirements
question
the
is
the
because
and
imposes
If
a
way
consideration
questions.
of
accountancy.
possession
amount
of
turning
accounting
comprehensive,
system
frequent
money
an
venient
con-
handling
the
all
that
bank,
the
through
this
show
into
check-book
the
hand,
other
a
tion.
institu-
accommodating
very
on
is
establishment,
domestic
and
petty
ACCOUNT
BANK
her
becoming
takes
ital
cap-
itself
on
a
HOV
TO
feature
KEEP
HOUSEHOLD
more
than
accounting.
But
in
of
the
affairs
domestic
the
of
that
the
is
administration.
bank
r^^ular
of
exactly
of
deposit
of
one
her
them
to
;
hold
housethe
case,
any
offers
it offers
as
such
as
its
the
vices,
ser-
man
business.
The
her
bank
order
only
will
avoid
the
loose
need
possession
She
cash.
not
apioimt
and
run
; and
miscounted,
counterfeit.
to
she
or
of
a
the
it is
paid
she
will
risk
large
ing
attend-
that
afraid
94
she
robbed;
that
perhaps
she
of
amount
for
the
she
has
savings-bank
is not
If
the
Thus
be
caimot
that
see
and
to
answer
that
party.
proper
in
will
and
inconvenience
the
the
bill
any
is exact
paid
to
pay
check,
by
amount
is
In
for
matter
a
purely
money
extensive
housewife
the
is
here
question
of
less
or
establishment
of
household
mere
handling
more
a
consideration
the
ACCOUNTS
desires
her
money
to
send
THE
mail,
by
money
she
messenger,
it
that
out
is
of
her
upon
lost
person
a
the
but
checks
of
coupons
such
Thus
it
will
difference
savings
to
her
their
cash
if
other
any
bank
she
as
also
cashes
and
bonds
-
be
that
seen
between
bank.
The
be
may
of
pays
only
interest
to
pass-books,
the
on
and
95
knows
a
and
a
is
bank
a
-
existing
habit
deposit,
depositors
is
there
bank
a
savings
encouragement
It
money
have
may
others,
quasi-benevolfent institution,
the
By
possession.
her
wide
of
the
by
representing
Through
the
her
she
also,
check
after
receipts.
worthless
stolen.
or
collects
in
bank,
proper
also,
to
perfect
her
herself,
to
returned
a
made
so
without
checks,
are
of
hands
check
a
worthless
are
and
means
send
Her
payment,
the
by
or
may
indorsement.
bank,
ACCOUNT
BANK
who
of
for
ing.
sav-
reftmds
present
nothing
of
HOW
TO
check
the
in
its
and
within
is therefore
The
bank,
of
in
of
value
transfer
and
her
in
that
balance,
bank
for
the
functions
allow
to
those
But
is
very
rate
the
to
the
of
which
investment
96
with
loan
bank,
interest
the
between
offer
of
her
the
stitutio
inand
ness
busi-
other
housewife,
important
enterprises
for
the
or
time,
other
as
their
of
conservative
a
deposits.
various
add
companies,
it
existing
her
generally
of
by
any
Certain
safe-keeping.
known
trust
at
is left
money
ness
busi-
draw
to
within
amount
any
rendered
check
by
money
a
because
depositor
the
permitting
it is
service
the
is
hand,
and
lie
not
tion.
administra-
other
convenience;
the
does
household
the
on
ment,
invest-
an
consideration
field
the
of money
deposit
The
system.
savings-bank
a
ACCOUNTS
HOUSEHOLD
KEEP
and
on
tinction
disthe
nities
opportu-
surplus
HOW
TO
who
KEEP
furnish
its
capital,
creditors
from
business
organization,
of
debts,
made
whom
the
its
it
has
short
time
who
men
securities
that
from
due
in
other
hand
Any
surplus,
bank;
that
and
the
careful,
which
of
assistance
stock
and
real
cash
collectable
by
is the
and
a
;
either
check.
profit
moral
may
financial
98
of
a
upright
tate
es-
debts
of
remembered,
character
her
tem;
sys-
and
housewife
in
of
fairs
af-
credit
acquired
been
be
itself
ness
busi-
their
the
way
conservative,
the
active
the
on
course,
it must
in
loans
banks;
known
constitutes
outstanding
investments;
readily
or
these
the
have
may
ing
us-
meet
apart
as
bers
mem-
are
transacting
in
held
mortgage
To
to
are
miles
many
who
a
as
the
to
public
notes.
usually
borrowed
and
general
individual
the
to
it has
circulating
on
ACCOUNTS
HOUSEHOLD
the
also,
bank
for
dealing
security
upon
safely rely
administration.
for
THE
Banks
in
United
the
kinds
general
respectively
dealers,
laws
of
State
the
with
States.
not
which
deposit
to
household.
the
What
the
and
the
being
by
disposed
local
The
question
of
of, the
convenience
bank,
at
a
of any
matron
is
being
view,
posed
supbank
the
siderable
con-
banking
available,
soundness
financial
rest
are
of
money
and
first
be
of
selection
this
posited
de-
United
the
might
as
the
the
however,
needs
; and
clusive
ex-
bonds
of
establishment
accommodation
the
bank-notes,
distinctions,
deciding
ness
busi-
with
by national
weight
vidual
indi-
under
or
Treasurer
great
as
in
in
the
These
of
issue
to
or
doing
government
secured
being
firms
as
three
al,
nation-
and
authority,
general
of
are
institutions
as
authority
notes
States
private, State,
:
organized
under
ACCOUNT
BANK
will
settled
be
personal
has
the
erence.
pref-
ap-.
*
99
""
HOV
TO
KEEP
of
pearance
of
part
extensive
an
from
; and
begins
understand
of
her
been
from
or
its support
bank.
the
And
of
books
be
with
capital.
a
the
under
interest
Her
of
a
board
officers
thus,
bank
of
Her
the
will
assistants
lOO
weekly
has
or
way
other,
an-
; and
laid
all,
for
out
back
way
time
and
directors
into
into
and
have
severe
money
of
and
its
is
financial
banks
again,
already
corded
re-
of
outgo
business
organized
concern
conducted,
in
the
nal-ledge
jour-
coming
one
has
she
income
the
floating
or
in
found
has
of
money
other
or
all, that
nearly
some
the
doubtless,
this
wife
house-
the
system
monthly
drawn,
the
establishment
own
AU
household
point
that
universal
one
stitutio
in-
accounting
this
to
accotmtancy.
her
ACCOUNTS
HOUSEHOLD
this
here
for
will
profit,
but
legal restrictions,
entire
be
and
of
world
in
of
the
a
fairs.
af-
hands
staff
consisting,
of
with
THE
more
vice-president,
cashier,
clerk,
dealers'
a
ledger-keepers,
teller,
and
-
will
of
business,
tellers
paying
and
her
Upon
asked
ord
to
for
then
her
in
name
identification;
with
supplied
tickets,
of
a
blank
deposit
she
the
and
she
hands
receiving
wotild
rather
lOI
the
keeper.
book-
will
she
special
of
and
in
her
transact
rec-
posit
de-
book
a
teller.
be
been
having
ntmiber
a
pass-book,
checks,
to
if
a
in
certain
a
mediate
im-
receiving
the
introduction,
first
sign
and
with
be
and,
with
sonal
per-
their
or
representatives,
routine
teller,
Her
keeper.
cashier,
note
a
paying
a
ordinarily,
and
president
several
clerk,
teller,
book
dealings,
the
discount
a
general
a
keeper,
book-
country
a
a
assistant-
an
book-keeper,
receiving
a
president,
a
cashier,
a
chief
a
of
variation,
less
or
ACCOUNT
BANK
first
after,
Thereher
HOW
TO
KEEP
business
by
Her
of
will
suffixed
It
in
first
**Mrs.
M.D."
and
Mary
A.
Smith,
she
another,
title,
rule, of
without
is not
as
**
name.
signature
for
must
Trustee,"
is
as
upon
kept
the
as
the
the
Smith,"
or
is
Smith,"
I02
Smith,
absolute,
If
for
acting
distinguishing
like,
comparison
upon
of
use
her
urer,"
"Treas-
"Attorney,"
and
erally
gen-
exception.
example,
add
or
Thus,
is not
course,
her
are
**Mary
or
a
of
Prefixed
Mary
necessary
''Agent,"
It
Mrs.
Smith,"
John
This
ftill.
**Mary
not'*
in
contain
well
son.
per-
cabinet
a
husband.
be
A. Smith,"
"Mary
as
the
should
signature
or
of
name
in
abbreviations
and
objectionable,
the
in
have
either
should
names
words
bank
kept
or
cards.
last
and
the
be
signatures
signature
will
she
visit
to
signature
book
ACCOUNTS
messenger,
cxx^asion
little
first
HOUSEHOLD
record,
to
her
with
and
own
her
with
THE
which
the
pajring teller
that
familiar,
if the
or
she
signature
follow
may
and
in
to
and
The
or
her
with
and
for
worded
checks,"
The
sometimes,
or,
ticket,
filled
often
and
is the
and
shows
out:
103
printed
and
*'
usual
how
cents,
specie, bills,
**gold,
silver,
having
also
a
checks.
out-of-town
for
colimm
following
in
in
hands
small
dollars
respondence.
cor-
herself
she
and
a
amounts
bills, checks,*'
special
is
only
general
which
for
ruled
ciers
finan-
known
in
fills out
deposit,
form,
blank
certain
be
to
ticket,
messenger
each
of
used
not
deposit
counterfeited,
slight peculiarity
some
signature,
herself,
believe
to
reason
rule
by
extensive,
are
be
may
the
adopt
bank
the
has
becomes
honored
are
transactions
housewife
her
that
quickly
checks
her
If
bank.
the
ACCOUNT
BANK
form
of
it should
a
posit
debe
HOW
TO
KEEP
ACCOUNTS
HOUSEHOLD
DEPOSITED
IN
BY
THB
JTntttklitt i^qnarr
New
York,.
7/?T\
.
Spbcib
Bills
as
Checks
40
104
Sank
NatiiitRil
.
.
190
HOV
TO
KEEP
HOUSEHOLD
positor,
directing
demand
a
the
that
the
the
collect
so
and
her
pass
her
voucher
her
check
others,
in the
as
-
bank,
of
bank
or
to
thejj^
will
of
consist
cash.
io6
times
of
and
and
is
As
hands
checks
of
hers,
through
her
celled
can-
becomes
payment.
the
positor's
de-
when
depositor
pass
at
can
the
paid, it
is
over
person
reaches
through
may
it is that
sign it
still further,
the
it in
collect
over
to
pass
money
that
and
is
check
and
receipt
or
a
bank
can
is balanced,
book
may
so
of
or
deposit
can
check
returned
thus
and
it
the
own
and
bearer
the
that
bank,
sign
When
or
have
person,
it, or
on.
collect
can
first
another
on
pay
named,
order
itself,
bank
it from
the
person
whose
to
bank
another
to
to
sum
a
payable
from
bank
order.
person
made
to
to
or
person's
A
the
specified
check,
ACCOUNTS
deposits
as
well
THE
She
of
must,
called
amount
for
the
pay
which
to
the
when
otherwise
the
bank
institution,
dertaking,
than
a
Depositors
bank
the
A
"
may
"
bearer,
in
it
pay
unless
of
payable
using
Or
it
firm,
the
may
or
the
warrant
genuineness
by
true
must
or
in
assume,
rather
of
chivalrous
business
a
im-
tion.
organiza-
are
creditors,
be
drawn
to
whom
to
word
specify
corporation
payable
circumstance
check.
Or
to
name
whom
it,
may
into
it may
depositor
"cash"
by
teller
paying
inquiry
the
to
presenting
person
an
the
the
case
suspicious
to
made
which
to
some
seem
wotdd
a
bank
is debtor.
check
will
or
is presented
ftmds,
own
character
charitable
the
the
check,
its
of
the
time,
the
out
case
bank
check
her
honor
amount
latter
for
for
in
have
course,
payment,
refuse
must
ACCOUNT
BANK
*'
or
the
the
be
herself
myself."
person,
it is to
be
107
'
-
:
-
:
KEEP
TO
HOW
In
paid.
all
by
make
the
by
is
payee
"to
or
check
and
bank
the
the
order,"
indorsement,
reach
finally
"or
will
of,"
order
ACCOUNTS
where
cases
words
the
named,
HOUSEHOLD
the
ferable
trans-
it may
thus
ed
unexpect-
some
channel.
is
Indorsement
of
his
of
payee
to
another
her
or
it
pay
conventional
the
this
that
so
hand
back
the
check
Subsequent
in
To
a
and
check,
below
be
indorsements
a
over
leftthe
first
in-
length
of
the
now
are
the
by
across
the
is
in
it
the
beginning
what
check
upper
write
one-third
of,
ttim
the
rection
di-
order
it
hold
thus
chronological
indorse
indorse
still
and
about
dorsement
the
will
comer,
of
the
comer
back
without
or
or
way,
left-hand
upper
the
to
to,
the
by
across
with
To
party.
writing
name
either
check,
the
the
written
top.
low
be-
order.
in which
check
io8
the
payee's
MlftMMAi^^tai
THE
made
is
name
she
be
signed
**
to
out
the
to
as,
Mrs.
Smith
with
the
Smith"
has
depositor
she
one,
so
doing,
and
the
A
instruct
is
concerned
to
whom
be
known
it
The
check
is
usually,
bank's
are
bound
own
who
furnished
however,
singly,
|x)gether
into
109
be
is
of
be
must
**
tified"
iden-
known.
so
made
out
These
books
all
person
paid
in
or
it,
pay
respected.
wholly
blank.
printed
to
must
or
be
may
for
interest
to
any
reason
specified
bank
somebody
the
to
not
the
ought
the
to
by
in
any
check
a
is
rule, be
a
dorsemen
in-
proper
check
bank
will, as
Mrs.
When
her
her
that
taken
*'
Smith."
safeguard
made
be
the
still, if there
request
final
wotdd
by
given
may
must
indorsement
A.
Mary
name
check
a
*'
followed
"
the
names
example,
John
bank
John
for
from
both
bank,
the
"
differ
to
at
uses
ACCOUNT
BANK
in
with
writing;
on
the
blanks
packages
a
very
HOW
TO
wide
KEEP
inner
the
as
the
is
filled
the
date,
check.
by
record
also
of
in
which,
domestic
It
is best
less
than
words
the
checks
is the
or
the
on
when
pen
"
order
appearing
any
would
be
the
to
in
form
The
of
no
a
proper
of
some
order
of,"
form,
are
by
drawing
ing
accompany-
blank
not
The
page.
printed
them.
the
with
the
"to
a
as
household.
a
required,
not
through
usual
of
of
the
obtained,
check-book
a
three
"or
erased,
book
the
form
out,
is
absence
have
to
of
deposited
cash-book
a
of
backs
their
accountancy,
as
is
cents,
through
out
money
of
and
filled
thus
paid
the
assistance
check,
purpose
using
sort
a
spond
corre-
memorandum
a
and
money
and
to
dollars
as
stubs,
bank;
bank,
for
amount,
of
record
numbered
out
The
known
margin,
accompanying
ruled
conmionly
a
and
stub,
and
This
margin.
with
ACCOUNTS
HOUSEHOLD
check:
THE
The
pass
it
deposit.
In
of
month,
When
of
the
agree
own
the
enters,
deposit
with
the
initial
book
When
as
to
to
the
date
also
or
entry,
the
depositor
the
book
and
up
ledger.
receiving
side
the
amount
finds
ticket,
is left
so,
debit
he
or
each
do
to
and
and
send
of
day
the
count
deposit
III
teller
bank
the
left
by
shotild
written
is made,
the
book,
-
any
but
last
be
the
on
bank's
make
should
with
agree
copy
receiving
the
it may
very
a
requested
deposit
a
pass
and
about
to
and
the
not
the
to
whenever
balanced
the
it
that
in
pass-book,
bank
order
teller
it stands
deposit,
or
small
a
her
for
receipt
a
should
the
present
the
depositor's
containing
She
each
the
it is
as
in
merely
in
as
form
account
entries
it to
is
serves
books.
with
book
account-book,
her
own
ACCOUNT
-
voucher;
simple
BANK
her
or
it to
his
sets
hands
of
back
ger.
messen-
sent
in
to
HOW
TO
be
KEEP
balanced,
made
entered
the
bank
the
on
book
as
all payments
the
by
is
form
of
the
to
the
with
this
all
From
paid
as
depositor
it
should
pass-book
examined
in
will
shown
by
as
shown
by
the
been
upon
be
checks
are
returned
are
pass-book.
be
that
seen
preserved
and
as
portant
im-
carefully
be
with
an
the
cancelled
that
should
compared
in
order
their
stubs
check-book.
the
It
and
and
will
checks
returned
made
these
her
document,
and
been
and
and
payments,
depositor's
check,
a
are
side,
These
have
of
cancelled
now
credit
or
been
depositor
the
right
seen,
presentation
the
for
have
that
returned.
have
we
ACCOUNTS
HOUSEHOLD
found
the
check-book
by
at
the
of
amount
issued
received
that
be
by
the
the
bank
the
and
balance
the
as
balance
pass-book
will
differ
checks
may
have
that
depositor
; and
112
the
but
not
yet
reconciling
of
will
these
be
in
total
given
of
check
is
bank
of
the
number
should
and
the
figures
of
the
check
of
by
course,
checks
The
the
following
have
is
pass-book:
"
113
the
This
each.
of
cash
with
agree
their
the
noting
the
The
been
comparison
with
by
checks,
-book.
will
checks
bank
it the
balance
should
and
in
her
from
of
true
of
side
deducts
amount
own
result, she
given
as
and
her
balance
the
outstanding
give
available,
this
at
balance
the
should
by
left-hand
where
pass-book,
amount
the
arrive
paid
un-
balance
the
shown
members,
re-
the
or
pass-book,
as
the
on
-book,
shown,
from
bank
To
down,
puts
outstanding
these
balance
she
that
calculation,
the
check-book.
if
task
easy
subtracted
by
the
equal
an
her
amount
checks,
as
ACCOUNT
BANK
THE
of
standing
out-
found,
the
turned
re-
stubs.
usual
form
of
HOW
TO
JrattUte
KEEP
HOUSEHOLD
f^tpmn
ACCOUNTS
S^atiotml
4n
LBFT-HAND
OP
PAGB
114
BANK-BOOK
Sank
account
with
THE
ACCOUNT
BANK
^^^^^M^Q^.
^^mt^
Qx.
RIGHT-HAND
PAGE
OP
"5
BANK-BOOK
KEEP
TO
HOW
Neither
HOUSEHOLD
pass-book
in
any
with
derance,
The
of
in
was
The
which
the
Her
bank
part
the
whole,
itself
bank
her
to
are,
and
one
Her
in
scientific
from
her
cash
only,
as
and
is
it
a
were,
cash-
her
in
cash
bank
accountancy,
a
financial
as
have
ii6
part
component
system
utilizes, for
interpretation,
papers
form,
account,
of
and
independent
such
upon
thing.
same
It
books
of
journal-ledger
own
a
draw.
domestic
own
the
her
read
balance
another
hand
date
shows
department
Cash
drawer.
last
the
is but
being
convenient
very
of
in
shows
-
at
may
account
or
of domestic
check-book
depositor
hin-
as
book
pass
safely dependable
present
or
system
bank
the
balancing.
in
help
as
scientific
a
terferes
in-
check-book
nor
way,
accountancy.
what
ACCOUNTS
all
and
come
of
ministrat
adof
purposes
that
may
be
commercial
in
its way,