A favourite excuse for not keeping accounts is this: "I have just so much, and I can't spend what I haven't, so what's the use?" This ignores two things. The first is, that spending a little more than one's income, and thus gradually running up a debt, is an extremely easy thing to do. The second is, that people who do not plan their expenditures, deprive themselves of the chance to choose what their expenditures shall be made for. If you plan to have strawberries and cream on the first Monday in February, and bread and tea on the next Saturday, and you like that, then there is nothing more to say--except to hope for improvement in the next generation. If, however, in the exuberance of appetite or hospitality you have strawberries and cream on the first Monday in February, and are awfully surprised to find you can only afford bread and tea on Saturday--then you need to realize that you have deprived yourself of the freedom of choice, whether right or wrong, and that you had better keep a few accounts. The moment a family have one penny more than they need to buy the food which will keep them alive, there comes to be an element of choice in the spending of that penny. When the penny grows to an amount not easily calculated mentally, that freedom of choice is only obtainable by accepting the bondage of some sort of accounts. It is like the bondage of the truth, it makes us free. There are many methods and variations of methods of keeping accounts. Mr. Morrison's woman with thirty shillings a week undoubtedly kept her accounts in her head, but she kept them. Many women keep accounts with a collection of small boxes or envelopes, each marked with the name of the commodity for which the money within is to be used. They find it easier to calculate with the actual money than with figures. It is well enough if they cannot do better, but it is primitive. I suppose that some six or seven thousand years ago, it was the latest thing in account keeping. No woman wants to be as far behind the style as that. Accounts kept in figures have several obvious advantages. The symbol of five thousand dollars--$5,000--takes less room than that amount in money, and is no temptation to a thief. Another advantage is, that these symbols of money do not have to be paid out, but remain in a book, and furnish a record of just what has been bought and what money remains. They also make it clear to the owner of the money whether she has had what she most needed or not. That is one of the reasons accounts are so disagreeable; they often say, "You made a fool of yourself that time." [Illustration: Photograph by Helen W. Cooke The Account Book]