If we know exactly how money has been spent, then it is possible to see that expenditure has been wrongly balanced, that impulsive extravagance on hats or on out-of-season delicacies has unduly curtailed the amount spent on holidays, books, or concerts. It is for this reason that itemised tables are more useful to the housekeeper than is the ordinary creditor and debtor method of account-keeping. She should of course be able to present an accurate statement of the money spent and received, but she should not be content with this. She should further show for each quarter the amount spent on rent, food, fuel, &c. QUARTERLY SUMMARY OF HOUSEHOLD EXPENDITURE Columns: A Food and Cleaning Materials. B Household Washing. C Service. D Coals. E Gas. F Electricity. G Rent. H Rates. I Garden. J Miscellaneous. K Total. L Guests.[88] M Remarks. +---------+---+---+---+---+---+---+---+---+---+---+---+---+---+ |Weeks | A | B | C | D | E | F | G | H | I | J | K | L | M | |Ending. | | | | | | | | | | | | | | +---------+---+---+---+---+---+---+---+---+---+---+---+---+---+ |Jan. 9 | | | | | | | | | | | | | | | " 16 | | | | | | | | | | | | | | | " 23 | | | | | | | | | | | | | | | " 30 | | | | | | | | | | | | | | |Feb. 6 | | | | | | | | | | | | | | | " 13 | | | | | | | | | | | | | | | " 20 | | | | | | | | | | | | | | | " 27 | | | | | | | | | | | | | | |March 6 | | | | | | | | | | | | | | | " 13 | | | | | | | | | | | | | | | " 20 | | | | | | | | | | | | | | | " 27 | | | | | | | | | | | | | | |April 3 | | | | | | | | | | | | | | +---------+---+---+---+---+---+---+---+---+---+---+---+---+---+ |TOTAL. | | | | | | | | | | | | | | +---------+---+---+---+---+---+---+---+---+---+---+---+---+---+ |Weekly | | | | | | | | | | | | | | |Average. | | | | | | | | | | | | | | +---------+---+---+---+---+---+---+---+---+---+---+---+---+---+