Some plan must be made for showing which purchases are paid for in cash, and which are charged. A simple method is to record the articles charged, with the place, date, and price on a card in the card file in a division kept for this purpose, and labeled “Purchases charged.” When the bill is rendered, it can be checked up from these cards, and the purchases entered in the permanent account book. The record in the account book gives thus the date of payment, but not the date of purchase, unless this is added too. The date of purchase can be recorded in the inventory of household goods (see Chapter XXII). This simple method of keeping accounts enables one to look over the monthly and yearly expenses and to see if the expenditure is apportioned to the different divisions as it should be. If some of the needs of the physical or intellectual life are being neglected, it should be possible to cut down or readjust the next year to the satisfaction both of the housewife and of her family. It is wise for all girls before they have homes of their own to keep account of their own small incomes. In many families daughters are given money for clothing and daily expenses. Some such system of keeping accounts as the above can be used. It is astonishing in examining accounts for clothing, to see how few maintain a correct balance. One girl found, by keeping accounts, that she spent entirely too much for hats and gloves and did not have the proper underwear to protect her body and maintain the correct temperature for health. Accounts help us to determine whether our methods of living measure up to the ideals or standards of life which we have established in order to live rightly. =Methods of payment.=——Payment is either immediate, known as “spot cash,” or deferred. If deferred, the articles purchased are charged by the dealer, and a bill rendered the first of each month. When a charge account is opened, a good business reference must be given. According to another system, articles may be paid for in installments,——that is, so much each month, according to some agreement. Of this method it may be said that it is unsafe, or at least unwise, always. Remember that more is always paid in the end. In either case the payment may be made in bills, specie, or by checks; although in ordinary shopping immediate payment is usually made in bills and specie. The advantage of immediate payment is that the buyer spends only what she has, and does not count on future money. This method of payment enables one to keep the balance well in hand. It necessitates, however, keeping bills and specie in the house, and in one’s pocketbook, with the possibility of theft or loss; and cash payment takes more time in the shop, with the long wait for change. Sending “collect on delivery” (C.O.D.) is a way of making cash payment and saving time at the shop. Be sure that in this case there is the exact change at home, and some one ready to receive the goods.