The teacher will have to acquaint herself thoroughly with conditions in the community, so that she can talk intelligently with the pupils, emphasize the right points, and give constructive help.
METHOD OF WORK
Begin with a discussion of the cost of food; how much the pupils earn or spend during the week; and why it is worth while to cook and sew well and to look after property. Continue such discussions from time to time, in connection with other school work.
LESSON XIX: HOW TO KEEP ACCOUNTS
SUBJECT MATTER
It is well for every one to keep a written record of all money received and all money spent. Children should be taught to do this as soon as they are old enough to have money in their possession. A simple little note-book in which all expenditures are entered on the right side and all receipts on the left side, with the balance drawn up each week or month, will prove an easy and satisfactory method of keeping accounts. If the little girl learns to do this with her pennies, she will be better able to take care of the more important household accounts when she is in charge of a home. However, there will be no real incentive for her to keep accounts unless she is endeavouring to save for some good purpose. If she learns to save for the future purchase of a book, a dress, or some little treat, she will feel that her account-keeping is worth while. As a housekeeper, she will appreciate the importance of saving for some future benefit to the family.
PRELIMINARY PLAN
In order to make the lesson of vital interest, introduce it at a time when the pupils are saving for some specific purpose—material for a dress to be made in the sewing class, refreshments for a party for their mothers, a school library, or something else that will be a pleasure and help in the work of the school.
METHOD OF WORK
After discussing the sources of income of the pupil and of her family, and the means of increasing and taking care of that income, discuss simple methods of keeping accounts, illustrate these on the black-board, show how to balance the accounts, and see that each pupil has a small book suitable for the purpose. It may be necessary to make or to rule this book as a portion of the class exercise.