Alexandria gazette. [volume] (Alexandria, D.C.) 1834-1974, 1918-08-22
HOUSEHOLD DOLLARS.
Two Simple Methods of Making and
Classifying Expenditures.

ioNScI SdIlSled Win the Olu i!Sc@lj-g'
idea that "The farm gives US a liz
ing but she gets out her pencil an
paper and asks "Hcw much Of liv
ing does it give Is :"
Generations ago neither the farm
nor the farm household had any bu
minor dealings with the outside world
Under such conditions the need To-
accounts was slight. Bit those con
ditions no longer exist. The farm
household, though still in many cases
receiving its major support in farm
products consumed at home, purchases
far more extensively than ever be-
fore from outside sources. Farm
household accounts have become cs-
sential to economy.
Household expenses on the farm
are very intimately associated with
the business of the farm itself. The
farm normally supplies much mater
ial which otherwise would become 2
household expense. The household, III
turn, very often furnishes board for
farm labor, which would otherwise he
4 farm expense. Merely from the
standpoint of keeping track of house
hold expcns,s as related to the farm
business, household accounts arc de.
sirable and should serve to supplement
and round out farm accounts.
Two Ways of Keeping Records.
There are two methods of keeping
record of household expenditures.
One is to record the purchases or
money paid out without classifying
the expenditures. The other is tc
classify when the record is made.
The first method is very simple, re-
ouircs no special form, and gives al
necessary information regarding cv-
nenditures. At the end of the month
or at the end of the year the total
expenditures readily may be deter
mined. IN order, however, to know
the totals for each kind or class it
will be necessary to make up a month
" summary, in which the items will
be distributed IN different columns, by
classes. This extra work at The end OF
each month Tor ut the end of the
year, may cause Encouragement and
neglect of classification, with the re-
suit that the greatest good that could
lie derived from the records is not
realized.
Under the second method, in add
ton to being entered all together IN
one column, the times are classified
in separate columns. This method has
the same advantages as the first meth
cd and the additional advantage Ct
allowing for the distr button ofthc
items nf expenditure 70 the proper
classes without the inconvenience Of
turning to some other TaCc. The dis
tribution may be left to moments Of
leisure il the farmer IS busy ut the
time the entry is made. When the page
is flied the next rngc IS begun, the
top line next 20 tie heading being
reserved for the total carried forward
from preceding page. The items may
he totalcd ut the end of the month
and these totals. carried to the sum
mary page at the end Of the book.
The kind of bool; to use IS not i'm
portant. An ordinary blank day-booll
or ledger book with stiff cover may
be bought at i reasonable price. Il
the vertical rulings in the book do
not seryc The prrrcSc others may he
inserted with a pen. CT pencil. Ac-
counts are sometimes kept in book
having small pages. A small page,
however, is soon filled, is often
crowded, and the information is scat
tered over too many pages for convcn-
fence in recording and studying the
expenditures.
In order to simplify accounts it is
we'll tc group expenditures. II all IN
dividual items were listed in separate
columns. it would require great
amount OF detail work. The distribu
ton Of the different household eXren-
ditures into groups is largely Il matter
Of individual viewpoints. The follow
ing zen divisions should he satisfac-
tory for the average farm family: An
imai food, fruits and vegetables, Ger
cal products, other groceries. clothing.
household furnishings, ~anninm cXpen-
scs. advancement, incidcntals, and
savings.