Such accounts you say will cause trouble; well, you cannot do anything of value without trouble. The question is will the effort pay? Those who keep such accounts say it does, and they are usually the successful, progressive farmers. WORKING-MEN'S ACCOUNTS The working man, skilled or unskilled, and the working man's wife as well, should keep some form of cash book that will show from week to week the receipts and expenditures. One can be thrifty without being miserly. Where did the money go? Look at your book, where every cent expended has been set down, and you will be surprised to find how the little sums total up. Look over the list of little things bought and you will be surprised to see how many were not needed. Here is a simple form for a home record: Cash Received 1910. Jan. 2. Balance on hand.........$45.50 " 3. Work for Mr. Jones....... 1.75 " 3. Smith paid bill......... 13.75 " 9. Work for Mr. Brown....... 7.50 Cash Paid 1910. Jan. 2. Two shirts...............$1.50 " 3. To wife for house........ 8.50 " 4. Doctor C's. bill......... 6.00 " 5. Fare to Troy............. 2.25 " 6. Horse car................ .20 " 6. Postage.................. .06 " 7. Church Contribution...... 1.00 " 8. Shoes mended............. 0.60 " 9. Newspaper bill........... 1.00 Never "lump" what you receive or what you spend. Set down each item separately, even to one cent. When you have filled out each page of "received" and "paid" foot it up and carry it to the next page set apart for the purpose. An account book will cost but a few cents. Use the left-hand side for receipts and the right for expenditures. At any time the excess of the left hand over the right should show the amount on hand. Strike a balance at least once a month. OTHER RECORDS Never mix up another's accounts with your own. John Smith, treasurer of some church, society, or club, is a different person before the law from John Smith, the trader or mechanic. Funds not your own, and which may be added to or decreased from time to time, as in the case of a society, say like the Odd Fellows, should be kept in the bank not as John Smith's but as the funds of "John Smith, Treasurer of Washington Lodge 110, Independent Order of Odd Fellows," or whatever the name of the society, club, or church may be. In the same way, "a treasurer's book" should be kept and all the receipts and expenditures carefully recorded. COPIES If a business proposition is made to another by mail, or if you hand another in writing your proposition as to a certain contract you are willing to undertake, for the consideration named, be sure to keep a copy of the letter or contract; such a precaution may save trouble. CHAPTER VIII AS TO BANKS No instrument of trade has done so much or is more essential to the safe and progressive business of the world today than the bank.