One method is, to begin in different parts of an account-book, accounts for each department like the simple cash-account above. It is convenient to have an indexed book, or else to paste slips on the pages where each account begins, which will stick out beyond the leaves and indicate by a word or an initial what department will be found there. The book should be one made for accounts, for then it will be ruled correctly. In each place where a department begins, write the name of the department at the head of opposite pages. On the credit page put down the amount allotted to this department for a week or month. This amount is copied from the plan of expenditure, which should be written down in the beginning or end of the book. On the debit page write the names of the items for which the money is spent and the dates. It is safer to balance house-accounts once a week. This prevents the use of more than the week's allowance, or if it has been necessary to use more, this serves as a warning to spend less than the allowance the next week. Below is a brief, two-weeks' account for the Clothes Department. +-------+------------+---------++-------+-------------------+---------+ | 1909 | _Clothes_ | _Dr._ || 1909 | _Clothes_ | _Cr._ | +-------+------------+---------++-------+-------------------+----+----+ | May 1 | Hat | 8 | 00 || May 1 | Month's allowance | 25 | 00 | | " 3 | Buttons | | 20 || | | | | | " 5 | Shoes | 5 | 00 || | | | | | " 7 | Balance | 11 | 80 || | | | | | | +----+----++ | +----+----+ | | | 25 | 00 || | | 25 | 00 | +-------+------------+---------++-------+-------------------+---------+ | May 8 | Thread | | 30 || May 8 | Bal. on hand | 11 | 80 | | " 12 | Silk | 2 | 00 || | | | | | " " | Socks | 3 | 00 || | | | | | " 14 | Balance | 6 | 50 || | | | | | | +----+----++ | +----+----+ | | | 11 | 80 || | | 11 | 80 | +-------+------------+---------++-------+-------------------+---------+ If it should happen that one department has to help another department, put the amount down on the credit page as: From X--Department--$10.00; just as the birthday present is put down in the personal account. Here is another method, which is easy to understand, but tends to become clumsy if the details are many. For this, one should have a book with an unusually large page, and wider than it is high. Rule it like this form below. It saves confusion if the vertical rulings are done in red ink. Key[*] Gr. =Groceries Cl. =Clothes Car.=Carfare Ch. =Church