GROCERY ACCOUNT
| With______John Smith, 420 Fourth Avenue_____ | ||
| 10/2 | Groceries | $ 2.10 |
| 10/3 | Groceries | 2.76 |
| 10/6 | Groceries | .42 |
| 10/8 | Groceries | 4.12 |
| 10/10 | Groceries | 1.09 |
| 10/13 | Groceries | .32 |
| 10/15 | Groceries | 2.30 |
| 10/17 | Groceries | 2.13 |
| 10/20 | Groceries | 1.93 |
| 10/22 | Groceries | 3.97 |
| 10/24 | Groceries | 1.69 |
| 10/27 | Groceries | 4.10 |
| 10/29 | Groceries | 1.12 |
| 10/31 | Groceries | 3.35 |
| Forwarded | $31.40 | |
FIG. 4
13. A simple plan for keeping such a record is illustrated in Fig. 5. For this record it is possible to buy sheets of paper or cards already ruled at any stationery store, but it is a simple matter to rule sheets of blank paper that will answer the purpose very well. As will be observed, there is a space provided for every day of the month and columns into which may be placed the expenditures for groceries, including fruits and vegetables, as well as for meats and fish, milk, laundry and cleaning, and miscellaneous items, such as ice and other necessities that are not ordinarily classed as groceries. Of course, the number of columns to be used can be regulated by the person keeping the account, the illustration simply showing the general procedure. However, one column should be devoted to the daily expenditure, the figures here being the amounts of the total money spent for the different items each day. In the last column should be recorded the various amounts of money received by the housewife during the month for the settlement of her bills. At the end of the month, all of the columns should be totaled. The total of the daily outlay should equal that of the preceding columns. The difference between this total and that of the money received will show the housewife just how she stands with regard to income and expenditure for foods and kitchen supplies. In this case, there is an excess of expenditure amounting to $10.68, and this sum should be forwarded to the June account. On the other hand, should the housewife find that her expenses exceed her allowance, she will know that it will be necessary for her to curtail her expenditures in some way.
| Expenditures and Receipts for the Month of ___May___, 19___ | |||||||
| Date | Groceries | Meats and Fish | Milk | Laundry and Cleaning | Miscell- aneous Expend- itures | Daily Outlay | Money Rec'vd |
| 1 | $ 2.10 | $.60 | $.28 | $ 1.50 | $ 4.48 | $ 5.70 | |
| 2 | .40 | .28 | .58 | ||||
| 3 | 2.76 | 1.90 | .28 | $.35 | 5.29 | 15.00 | |
| 4 | .28 | .28 | |||||
| 5 | .28 | .28 | |||||
| 6 | .42 | .28 | .35 | 1.05 | |||
| 7 | .36 | .28 | .10 | .74 | |||
| 8 | 4.12 | .28 | 2.00 | .40 | 6.80 | ||
| 9 | .28 | .28 | |||||
| 10 | 1.09 | 1.83 | .28 | .38 | 3.60 | 15.00 | |
| 11 | .28 | .28 | |||||
| 12 | .28 | .35 | .63 | ||||
| 13 | .32 | .76 | .28 | 1.36 | |||
| 14 | .28 | .19 | .47 | ||||
| 15 | 2.30 | .28 | 1.50 | .12 | 4.20 | ||
| 16 | .53 | .28 | .81 | ||||
| 17 | 2.13 | 1.63 | .28 | .60 | 4.64 | 15.00 | |
| 18 | .28 | .28 | |||||
| 19 | .28 | .22 | .50 | ||||
| 20 | 1.93 | .28 | .40 | 2.61 | |||
| 21 | .90 | .28 | 1.18 | ||||
| 22 | 3.97 | .28 | 2.00 | .40 | 6.65 | ||
| 23 | 2.10 | .28 | .28 | ||||
| 24 | 2.10 | 2.24 | .28 | .80 | 5.01 | 15.00 | |
| 25 | .28 | .10 | .38 | ||||
| 26 | .28 | 1.50 | 1.78 | ||||
| 27 | 4.10 | .28 | .35 | 4.73 | |||
| 28 | .38 | .28 | .66 | ||||
| 29 | 1.12 | .46 | .28 | 1.50 | .40 | 3.76 | |
| 30 | .28 | .28 | |||||
| 31 | 3.35 | 1.87 | .28 | .55 | 6.05 | 15.00 | |
| Total | $31.40 | $13.88 | $ 8.68 | $10.00 | $ 6.66 | $70.02 | $80.70 |
FIG. 5
Such a method of record keeping could also be followed with good results for showing the distribution of the entire income of a family. It would simply mean the planning of suitable columns for the different items of expenditure.
14. Too much cannot be said of the merit of following some such simple account-keeping method as the ones here outlined, for, as has been explained, it will enable the housewife to know with a fair degree of accuracy what she has spent her money for. In addition to the satisfaction this will give, it will supply a basis from which she can apportion, or budget, her yearly income if she so desires. By giving careful consideration to the various items of expense, she may find it possible to reduce some of them in order to increase her savings account or to have money for other items that require a larger expenditure.