Lectures would be a very convenient heading, nevertheless, to have in your budget. Then, any little items that slip your attention during the month you can group under lectures and mark off ten paces in your advancement chart. By way of outlining beforehand just what you can spend on this and that (and it is usually on "that") it might be well to take another family with a representative income. Let us say that there are four in the family and that the income is about $1,000 per year too small. If such a family would sit down some evening and draw a chart showing father's earning capacity with one red line and the family spending capacity with one black line, they would not only have a pleasant evening, but they would have a nice, neat chart all drawn and suitable for framing. There is one little technical point that the amateur accountant will do well to remember. It gives a distinction to the page and shows that you are acquainted with bookkeeping lore. It is this: Label your debit column "credits" and your credit column "debits." You might think that what you receive into the exchequer would be credited and your expenses debited, but that is where you miss the whole theory of practical accounting. That would be too simple to be efficient. You must wax transcendental, and say, "I, as an individuated entity, am nothing. Everything is all; all is everything." There is a transcendent Account, to which all other accounts are responsible, and hence money turned over to the Cinnamon Account is not credited to that account, but rather debited to it, for Cinnamon hereby assumes the responsibility for the sum. As money is spent for Cinnamon, its account is credited, for it is relieved of that responsibility. Don't start wondering where the responsibility finally settles or you will throw something out of its stride in your brain. [Illustration: "They would have a nice, neat chart suitable for framing."] Some people profess to scoff at the introduction of bookkeeping into the running of the household. It is simply because they never tasted the fascination of the thing. The advantage of keeping family accounts is clear. If you do not keep them you are uneasily aware of the fact that you are spending more than you are earning. If you do keep them, you know it. XI A PIECE OF ROAST BEEF Personally, I class roast beef with watercress and vanilla cornstarch pudding as tasty articles of diet. It undoubtedly has more than the required number of calories; it leans over backward in its eagerness to stand high among our best proteins, and, according to a vivid chart in the back of the cookbook, it is equal in food value to three dried raisins piled one on the other plus peanut-butter the size of an egg. But for all that I can't seem to feel that I am having a good time while I am eating it. It stimulates the same nerve centers in me that a lantern-slide lecture on "Palestine--the Old and the New," does.