+--------+------------++---------++--------+---------------++---------+ | 1909 | _Cash_ || _Dr._ || 1909 | _Cash_ || _Cr._ | +--------+------------++----+----++--------+---------------++----+----+ | July 1 | Veil || | 50 || July 1 | Bal. on hand || | 25 | | " " | Soda || | 20 || " " | Allowance || 10 | 00 | | " 3 | Gloves || 2 | 00 || " 3 | Birthday || 5 | 00 | | " 4 | Church || | 25 || | || | | | " 5 | Carfare || | 10 || | || | | | " " | Shampoo || | 75 || | || | | | " 6 | Postage || | 20 || | || | | | " " | Carfare || | 10 || | || | | | " 7 | Balance || 11 | 15 || | || | | | | ++----+----++--------+---------------++----+----+ | | || 15 | 25 || | || 15 | 25 | +--------+------------++----+----++--------+---------------++----+----+ The person to whom this account belongs has a balance on hand of $11.15 to put at the head of the next credit page. She is evidently an exemplary person for she has spent just about a fourth of her money in a fourth of the month. One would think that simple household accounts might be kept like this personal cash-account. They could, except that it is desirable, almost necessary, that household accounts should be divided into departments. The departments will be those which have been decided upon in the plan of expenditure, such as food, clothes, fuel, savings, etc. There are several ways in which accounts can be kept in departments. Two or three of the simplest are suggested here. The rule for selecting a method is, use the one which confuses you least.