New-York tribune., 1903-05-17
HOUSEHOLD ACCOUNTS.
Hozc to Keep Them zcith System ana
Yet .SimpIy.

branch of human knowledge which was once
considered an important part of female educauoh'
though now almost extinct. is taken up py Charies
Waldo Haskins late dean and professor of auditing
in the School of Commerce of New-York Univer-
sity In a small volume entitled How 70 Keep
Household Accounts CHarper & BrosJ-
The book is a useful handbook of family finance
and ought to prove invaluable to those who wish
t ac,uaint themselves with this forgotten science
Its object is to save time. money and worry py
showing housekeepers practical. easy way OF
keeping simple accounts. 1t requires no previous
knowledge of bookkeeping. and a series OF tables
affords perfectly clear exposition OF the Dest ana
easiest way of keeping domestic accounts
The ooenine chapter is a history of domestic ac-
countancy and contains some interesting fac's re-
carding the subject with curious iiusTa'ioii9 VI
oIdtime methods BY the inspection OF tne iatter
a new respect for the intellectual developneH' oi
the women OF the past Is inspired.
To the Greek says Professor Haskns, as may
he seen in Xenophon the home interior was a oe-
partment of economic administration demahulns Vi
woman a very fair measure OF business aoiA'E'
Aristophanes in his comic argument tnat women
should be placed at the head OF all outside AFFAIRS
savs that they are already taking care or every
thing within. and that for ways and means theio
are none cleverer The matron OF holile ooio
undisputed sway in her household. and by her pusi-
nesslike activity and exactness enriched the fam
lily treasury.
The woman Of the Middle Ages, whether as lady
of the manor mistress OF the city home or guar
dian of the cottage, remarkable for business
ability. Montaigne relinquished to his wl1e the
planting and reaping of his crops the negotiating
of bargains for him. the collection Of debts Que MIN
and the keeping of his accounts, while ne, as one
of his countrymen has said "dawdled through ltaly
at his leisure" He glad, he said, that women
do find delight in managing affairs
Many old English account books were hardIy
more than diaries; the entries were made lor d
long time In grabbed Latin. and the amounts were
expressed up TO a late period in Roman numerals:
sometimes In columns. oftener run in with the text
and aI-1 fulnO Of addition,
rounda bout method OF figuring. with the aid OF
the abacus a device somewhat similar 10 the
counting frame of the kindergarten.
In the sixteenth century falling away In the
matter of household accounting became noticeable
and from this time on there is general tone of re-
gretfuI argument in approaching the subject
and a great deal of uneasiness is caused TO both
husband and wife by this want of system Both
keep buying what they think they need, without
and with OF dread OF running IN debt all the
time harasstng them. Such never know the COM
fort of independence But II a man and woman
plan so as to know that they are all the time
living within IT they secure one OF the greatest
comforts which wealth ever bestows. and what
many of the rich who live in loose and careless
way never enjoy. It is not so much the amount OF
income regular and correct apportfonTnent OF
expenses that makes a family truly comfortable.