But if I am not a good hand at accounts my friend is, and I here append a leaf from her account book, which, ruled and written by herself, is to me a model of what it should be. Of course the columns can be added to, to any extent, but this will show at once how to keep one’s bills before one: in such a manner, that one sees at once how and where the money has gone, and I can but hope this capital system will be adopted at once by all those who are starting in life with the best resolve of all, that nothing shall persuade them to get into debt.

And here let me say that there should always be a special column for medical attendance; and without doubting the medical profession in the least, let me impress upon all who have to call in a physician to note his visits in the column set apart for the purpose. I always note a doctor’s visits in my diary, as this often checks his accounts, for, without meaning to be dishonest, a doctor often makes the most astounding mistakes. For example, not long ago I saved myself 7l. on a doctor’s bill by sending an exorbitant account back to my then doctor, drawing his attention to the fact that by my diary only so many visits had been paid, whereas so many had evidently been charged for; when the clerk wrote back to say the error had been made in the addition, and that of course this would have been rectified next time! I can’t say if it would have been; all I know is, I was saved the money by always putting down the visits; so I most strongly advise Angelina to put the column in her account book as a reminder, even if she cannot put down in that the exact sum; and I must say I do most heartily wish it were

Butcher, Baker Grocer Greengrocer Coal, Gas, & Rent, Rates Wages Dress Washing Total
Fishmonger Lighting and Taxes
1887 £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d. £ s. d.
Jan. 1 Messrs. Slater & Co. 5 0 0 — — — — — — — — 5 0 0
“ 5 Smith — 1 0 0 — — — — — — — 1 0 0
“ 6 Whiteley’s account — — 1 10 0 — 5 0 0 — — — — 6 10 0
“ 7 Income Tax — — — — — 10 0 0 — — — 10 0 0
“ 8 Water Rate — — — — — 2 4 0 — — — 2 4 0
“ 9 Poor Rate — — — — — 5 0 0 — — — 5 0 0
“ 10 Christmas Rent — — — — — 25 0 0 — — — 25 0 0
“ 11 One quarter Gas, due Christmas 5 0 0
“ 15 Housemaid — — — — — — 5 0 0 — — 5 0 0
“ 16 Parlourmaid — — — — — — 6 0 0 — — 6 0 0
“ 17 Cook — — — — — — 7 10 0 — — 7 10 0
“ 18 Worth — — — — — — — 20 0 0 — 20 0 0
“ 19 Mrs. Jones — — — — — — — — 2 0 0 2 0 0
“ 20 Potatoes — — — 0 10 0 — — — — — 010 0
“ 25 Fish account 3 0 0 — — — — — — — — 3 0 0
“ 27 Sundry Groceries — — 2 0 0 — — — — — — 2 0 0
“ 28 Coal — — — — 5 0 0 — — — — 5 0 0
Total 8 0 0 1 0 0 3 10 0 0 10 0 15 0 0 42 4 0 18 10 0 20 0 0 2 0 0110 14 0

etiquette for doctors to send in their bills made out in items, instead of that business way of ‘To medical attendance, &c.,’ for I cannot see why they should not. Even a lawyer gives items of his detestable; and what should we say to a modiste who sent in her bill, ‘To dress and draperies to date,’ without items? I like to know what I am paying for; and why should not my case, mentioned above, be the case of many? One word before I leave the doctor—pay his bill at once; no one is kept waiting longer than a doctor; no one usually deserves his money more; it is a disagreeable bill to keep about, and should be always settled as soon as possible.

Now for one hint more, as applying both to meals and money. If you want to save begin with the butcher and the brewer—not that I for one moment want to run down beer—my husband being a brewer, I should not be likely to do so; and I mention this fact to show I cannot be a rabid teetotaler—but I do say and maintain that beer is not necessary for women and for women servants, that young people especially do not require stimulants—I, for one, never took either wine or beer until I had passed the pleasant age of thirty-one or thirty-two—and that milk is far better for both servants and children, youths and maidens, than malt liquor of any sort or description, and that therefore milk should be a somewhat large item in the housekeeping accounts. Angelina should have milk for luncheon and milk instead of that odious tea after dinner; Mary Jane should be encouraged to drink milk with her supper, and a proportionate save is at once made in the accounts, though, after all, one can only give general ideas on this subject, as, of course, individual tastes have to be studied, and no one person’s expenditure is quite a guide for another’s. Many people dislike milk, and this subject of a pleasant beverage is one that often harasses me mentally a good bit, for I don’t honestly think filtered boiled water pleasant (unfiltered unboiled water is unsafe drinking), and unless we fall back on milk and home-made lemonade, we are rather hopeless, for beer is out of the question, as far as I am concerned, in kitchen and schoolroom, and if some genius would invent something cheap, healthy, palatable, and without alcohol in it, I for one will patronise him largely, and give him honourable mention, if not a medal, all to himself.

Still, until that is done I strongly advise Angelina to pay the milkman rather than the brewer, and by drinking milk herself to set an example which will speak louder than any amount of argument. And general ideas, too, can only be given on the subject of meals. Yet general ideas are most useful as a species of foundation on which to raise the rest of the fabric, so I will shortly sketch out now a foundation scheme that should be of great assistance to those girls who are beginning housekeeping on small means, and less knowledge of the subject on which depends so much of their welfare and happiness.

It maybe of some little assistance to Angelina if I begin my short dissertation on meals by giving her one or two hints as to what to have for breakfast, before passing on to other subjects, as in some small households this always appears to me to be somewhat of a stumbling-block to a young mistress, accustomed to see a large amount of variety, prepared for a grown-up family.

What is eaten for breakfast depends, naturally, a great deal on individual tastes, and there are endless little dishes that require the attention of a first-rate cook; but Angelina and Edwin must rise superior to this, for they will not be able to afford such things even if they desire them, and I do hope they do not, for I do not know a more despicable way of spending one’s time or one’s money than in squandering it over food and expensive cooks. If things are nice and are nicely sent to table, that should suffice, and I think perhaps a few simple hints on the subject would not be out of place, for while Angelina should, of course, order carefully all that is required, I see no reason why she should rack her brain and harass her cook, particularly when that damsel will have to do a great deal besides merely cooking the breakfast.

Whatever else there is not, there should be a little fruit. Oranges, pears, apples, and grapes are cheap enough if purchased with sense, and as ‘dessert,’ as a rule, is unnecessary save for appearances—and we are too sensible to think only of these—I should advise the fruit that nobody appears to grudge the money for then; appearing at breakfast, where it makes the table look pretty, and where it is really good for both young and old folks, too. Then, if possible, have either honey or marmalade, it is much healthier and cheaper than butter, and generally try to have either a tongue (3s. 6d.) or a nice ham (8s. 6d.) in cut, it is such a useful thing to have in the house; as also are sardines (1s. a box, large size, 6½d. small), as if unexpected folk drop in to luncheon, or supper be required instead of dinner, they are there to ‘fall back upon’; and if they appear at breakfast some really fresh eggs, nicely fried bacon, curried kidneys or plain kidneys, mushrooms, a most healthy dish, and not too expensive at some times of the year; curried eggs and rice, bloaters, and bloater-toast, occasionally a fresh sole, a mackerel split open, peppered, and salted and grilled, a cutlet of cod, an occasional sausage (and ever since I can remember we always have had sausages for breakfast on Sundays), form a list from which a single dish can be chosen, and which should suffice, more especially when we consider the honey and fruit, both of which look nice on the table, are more wholesome, and save the butter and meat bill. And once the cook is trained into our ways, and she knows what to do, there is no need to order breakfast, a great comfort for those who have much domestic routine of food to think of before beginning the day. Do not have hot buttered toast or hot bread. Those two items make the butter bill into a nightmare, and are also most unhealthy, but have nice fresh brown bread, Nevill’s hot-water bread, the nicest bread made, oat-cake (2s. a large tin at any good grocer’s), and fresh, crisp, dry toast, and then I think neither Edwin nor Angelina can complain, more especially if a nice white cloth (freshly taken from the press, in which all cloths should be put folded the moment they are taken from the table), with a pretty red border, and nicely folded napkins, each in its own ring and each embroidered with initials in red, be used, and I think that I shall not be suspected of being a fussy old maid, if I suggest that the crumbs should be brushed off by the maid and the cloth folded with Angelina’s assistance, in which case it will last twice as long as it would if, as usual, it is crumpled up and shaken out at the back door in a manner much affected by careless servants. But these trifles save the washing bill, which in these days is no light consideration.