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 proper heads. In this way it is possible by using double pages of the blank book to keep all the items for each month in horizontal series. The columns for items of expenses should be ruled as needed, but it is desirable to keep them under as few heads as will suffice to give the information which may be desired. The use of the double page is advisable, for then the outer edge of the left-hand page can be used for the dates of purchase and plenty of room for columns of expense left across the two pages. The total in the various columns can be easily calculated at the end of the first month and a new set of pages ruled for the second. The expenditures should be entered daily so as not to be forgotten. A slip of paper kept in one’s purse is of help if amounts are jotted down while one is shopping. The totals for each month should be entered in another part of the blank book. Rule spaces for the year with columns for the months across the page and items of expense corresponding to those in the daily entry at the left-hand side. In this way at the end of twelve months the totals for each item of expense can be easily found. If one desires to know from day to day of a month how the balance stands, it is possible to add to Form I two columns for this purpose. One column should show the income or amounts received with dates, and the second the total sum expended each day. This sum is found by adding the expense of each item across the page for the day and entering in the expense column. Form II