The food section of the Family Account Book is perhaps the most important. Without properly prepared food in proper combination, and quantity, we are not able to exercise our greatest earning ability, to grasp new situations as we should, or to invest our savings wisely. By keeping the food account according to the body building uses of the food purchased, we daily progress in our food knowledge and become adepts at using alternative foods. When one really operates a budget plan to win, it is an advancement in itself. In cases of a large independent income it is wise to have your banker’s representative work out a budget for you. The budget outline, on page 6, is estimated for a family of five, one young child, two school children, mother and father. Where the family is smaller, the food and clothing accounts will change, the amount saved going either to savings, investments, or advancements. BUDGET FOR $200.00 A MONTH OR $2400.00 A YEAR As this monthly income ~should~ be apportioned to permit of the proper savings and investments FAMILY OF | FAMILY OF | FAMILY OF | FAMILY OF TWO | THREE | FOUR | FIVE -----------+------+-------+------+-------+------+-------+------+------- ITEMS | % OF | | % OF | | % OF | | % OF | |INCOME| AMOUNT|INCOME| AMOUNT|INCOME| AMOUNT|INCOME| AMOUNT -----------+------+-------+------+-------+------+-------+------+------- Food | 20 | $40.00| 25 | $50.00| 32½ | $65.00| 40 | $80.00 Shelter | 17½ | 35.00| 20 | 40.00| 22½ | 45.00| 25 | 50.00 Operating | 10 | 20.00| 11 | 22.00| 12½ | 25.00| 13 | 26.00 Clothing | 9 | 18.00| 11 | 22.00| 13 | 26.00| 15 | 30.00 Contingency| 43½ | 87.00| 33 | 66.00| 19½ | 39.00| 7 | 14.00 -----------+------+-------+------+-------+------+-------+------+------- Total | 100% |$200.00| 100% |$200.00| 100% |$200.00| 100% |$200.00 -----------+------+-------+------+-------+------+-------+------+------- As the $200 Income of Fifty Representative Urban Families was spent Jan. to June, 1920