In some cases, she is provided with a "store book," which she takes to the grocer each time she makes a purchase and in which he records the date and the items bought by her. Then at the end of a stated time, usually the end of the month, when a settlement is to be made, the amounts for the month are totaled and a new account is started. With such a plan, the housewife does not have to keep any record for herself. To be certain that the grocer's account is accurate, she simply has to check the entries each time they are made in the book by the grocer.
In other cases, the grocer merely makes out a slip, or bill, for each purchase and at the end of the month presents his statement for the amount due. In such an event, provided the housewife does not wish to make entries into a suitable book, she may file the slips as she receives them in order that she may check the grocer's monthly bill as to accuracy. A bill file like that shown in Fig. 2 is very convenient for the filing of bills. However, if she does not wish to save each slip she receives, she may adopt one of two methods of account keeping, depending on how much time she has to devote to this matter.
10. If she desires to be very systematic and has sufficient time, it will prove a good plan to record each purchase in a suitable book in the manner shown in Fig. 3. Books for this purpose can be purchased in any store where stationery is sold and are not expensive. In this method of recording, as a page becomes filled with items, the total is carried forward to each new page until the bill is paid at the end of the month. Then, for the next month, a new account may be started. This same method may also be followed in keeping accounts for meats, milk, and such household expenses as rent, light, heat, and laundry. All these accounts, together with an account for clothing and one for miscellaneous expense, make up a complete expense account.
GROCERY ACCOUNT
| With ___John Smith, 420 Fourth Avenue__________ | ||
| 10/15 | 1 pk. Apples | $ .45 |
| 1 doz. Eggs | .55 | |
| 1 lb. Butter | .53 | |
| 2 lb. Sweet Potatoes | .15 | |
| 2 cans Duff's Molasses | .54 | |
| 1 pt. Vinegar | .10 | |
| 10/17 | 1 cake Yeast | .04 |
| 6 lb. Crisco | 1.98 | |
| 1 box Coconut | .35 | |
| 1 can Pineapple | .25 | |
| 1 lb. coffee | .40 | |
| 2 qt. Carrots | .10 | |
| 10/19 | 1 box Matches | .10 |
| 2 bars Laundry Soap | .12 | |
| 1 head Lettuce | .08 | |
| 1 can Corn | .20 | |
| 1 bu. Potatoes | 2.00 | |
| 1 qt. Maple Sirup | .65 | |
| Forwarded | $8.59 | |
FIG 3
11. A somewhat simpler plan and one that requires less time is shown in Fig. 4. When the slips are received, they should be checked to see whether they are correct and then added to get the total. Only this total, together with the date, is placed in the book kept for the purpose, the slips then being discarded. Such a plan will prove very satisfactory for the various household expenses if care is used in checking the items of the slips and in adding them.
Regarding the settlement of her accounts, the housewife who buys on credit will find it a good plan to pay her bills by check. Then receipts will not have to be saved, for the returned check is usually all that is required to prove that a bill has been paid.
12. The housewife who buys for cash does not necessarily have to keep a detailed record of her purchases, for by simply filing her purchase slips in the manner shown in Fig. 2 she can determine at any time what her money has been used for. Still, in every well-regulated household, it is advisable to keep a daily record of income and expenditure; that is, to put down every day how much is spent for food, laundry, cleaning, and, in fact, all expenditures, as well as how much cash is received. Indeed, if such an account is kept, the tendency of money to "slip away" will be checked and a saving of money is bound to result.