HF f I-NRLF B H SD7 =176 THRIFT BY HOUSEHOLD ACCOUNTING AND WEEKLY CASH RECORD FORMS 1916 Published for the Ellen H, Richards Memorial Fund by the Committee on Household Budgets, American Home Economics Association, 1211 Cathedral Street, Baltimore, Maryland PRICE 15 CENTS THRIFT BY HOUSEHOLD ACCOUNTING AND WEEKLY CASH RE' CORD FORMS 1916 Published for the Ellen H. Richards Memorial Fund by the Committee on Household Budgets, American Home Economics Association, 1211 Cathedral Street, Baltimore, Maryland PRICE 15 CENTS ''The cost of living should be so balanced as to secure the greatest comfort and convenience possible without sacrificing anything necessary for health, physical, mental, or moral.' 1 '' "The temptation to spend for things pleasant but not needful or even beautiful, either for the household or for personal gratifications are many, and it requires some moral support, such as an ac- count book or some great ideal to strive for, to keep the pocketbook closed. ' 'ELLEN H. RICHARDS. COPYRIGHT, 1916, BY AMERICAN HOME ECONOMICS ASSOCIATION THRIFT BY HOUSEHOLD ACCOUNTING In order to help toward thrift, household accounts should tell how money has been spent and how it could perhaps be spent to better advantage. It is especially important to know certain things about the way money is being spent. The amount being spent for housing the family is worth knowing, for usually not more than one-fifth of the income can be spent for this and leave enough for the other necessary expenses. A good house is worth having, but one should know how much of the family income is being spent for it. It is also important to know how much is being used for housekeeping expenses, and how much is being invested in household furnishings. Many families know how much they are spending for food, but if food costs are to be kept low and the family is still to be adequately fed, it is also worth while to know how much is being used for different types of food. Much meat usually makes a high cost diet. Milk is a kind of protein food especially necessary for children and is also so valuable for grown people that it should always be freely used even when economy is being carefully considered. A total weekly expenditure for other protein foods than milk need not be large, however, in order to supply enough nourish- ment of this kind for the family. Fruits and vegetables are necessary in the diet. If you have to econo- mize, use the cheaper kinds, but do not leave them out of the diet or try to use them too little. Flour, meal, macaroni, rice, and other cereals, bread, and crackers, are all so nutritious in comparison with cost that a generous use of them usually makes a low cost diet. Fat in the form of butter or olive oil is rather expensive, and fully as much nourishment is secured from the cheaper fats. Use some fat in the diet each day, but do not let this part of your food expenditure mount up too high if you are trying to economize. Sugar and other sweet foods are inexpensive, but it is not a good plan to use them too freely, especially for children, because of their tendency to cause digestive disturbances. Tea, coffee, and other beverages have practically no nutritive value and, for the sake of economy if for no other reason, too much money should not be paid out for them. All the expenses just considered are household expenses and are for the benefit of the family as a whole. An expense for clothing, or for car fare, 358847 4 THRIFT BV HOUSEHOLD ACCOUNTING lunch, health, recreation, education, insurance, etc., is usually for the bene- fit of a certain member of the family, and in keeping accounts it is worth while to consider the amounts being used by and for the different mem- bers of the family, so that there may be always a wise and just division of the family income and no one member will unconsciously have more than a necessary share. In addition to recording and studying expenses during the week, it is also worth while to compare the various totals of the week's expenses with the totals of expenses during other weeks. It is also often advantageous to keep a record of savings so as to en- courage their increase, and a record of debts so as to encourage their decrease. DIRECTIONS FOR KEEPING ACCOUNTS The account forms in this book are planned for the keeping of accounts which will easily and quickly give the information just outlined as being desirable. There is first a series of weekly record pages, then the sum- mary page upon which is to be entered week by week the totals of the various expenditures, and at the close of the book is a page for the state- ments of savings and debts. At the beginning of each week write the date in the indicated space at the top of the weekly cash record form. In the blank spaces at the top of the Personal Expense columns write the names of the members of the family for whom it is desired to keep separate records. If there are not enough Personal Expense columns on the page as ruled, divide one or more across the middle to make additional separate spaces. Write in the indicated space under the heading- Cash for use an exact statement of the amount of cash which you have on hand at the beginning of the week. When any cash is received during the week, enter it imme- diately in this column. When any money is paid out, think for what purpose the expenditure was made, look over the headings of the various columns and write down in the proper space the date or the day when the expenditure was made, the amount and kind of the expenditure, and the price paid. For instance, if on Monday you purchased among other things 2 quarts of milk for 18 cents and 1^ pounds of beef for 24 cents, the entry in your first food column would look like this: Mon. 2 qt. milk \Y 2 Ib. beef $ -18 .24 The other columns would show similarly other expenditures of the day, and on the following days throughout the week all expenditures would be similarly entered in the appropriate columns. THRIFT BY HOUSEHOLD ACCOUNTING 5 If any money is added to or withdrawn from your savings funds, record it on the page at the back of the book. If any debts are made or any are paid off, record this also. At the end of the week add up the figures in the various columns, and enter the totals on the summary page, in a column dated the same as the weekly record sheet. Add up the figures in this column, and enter the total in the space on the weekly record sheet headed Cash Used. Also enter here any amount paid on back debts and any amount saved for future use. Add up the figures in the column Cash For Use and those just entered in the column Cash Used. Enter these totals in the last column to the right, and subtract the lower figure from the upper figure. This will give you a statement of the amount of cash which should be on hand at the end of the week. If the figure does not agree with the amount of cash actually on hand, there has been some mistake in the record. If the mis- take cannot be found, write down the amount unaccounted for and begin the next week's account with a true statement of the amount of cash on hand. WHAT DO THE RECORDS SHOW? Look over your record for the week, and ask yourself the following questions : Were all the expenditures advisable? Did we always get a good return for our money? How do this week's expenses compare with the expenses of other weeks ? Are we dividing our income wisely, or are we extravagant along certain lines ? How can we plan so as to spend our money to even better advantage? Keeping household accounts will not make you thrifty, unless you take advantage of the information which they will give you. If you wish to learn more about planning your budget, or about spend- ing your money thriftily, ask a Home Economics teacher or a visiting house- keeper, or write to the Budget Committee or the Social Work Committee of the American Home Economics Association, Baltimore, Maryland. CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. * TOTAL TOTAL TOTAL DURING WEEK BEGINNING_ PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal,, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL DURING WEEK BEGINNING, PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 10 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 11 DURING WEEK BEGINNING, PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 12 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. ' * TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. - TOTAL TOTAL TOTAL 13 DURING WEEK BEGINNING. PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 14 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 15 DURING WEEK BEGINNING PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 16 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 17 DURING WEEK BEGINNING PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On 1 Re hand at begi ri- ling of week To I Pai d Sa-< ;al weekly ex- enses Total cash for use ceived from d on back ebts To tal cash used re d TOTAL TOTAL Cash on hand at end of week 18 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 19 DURING WEEK BEGINNING. PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 20 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 21 DURING WEEK BEGINNING. PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 22 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. f TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 23 DURING WEEK BEGINNING PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 24 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 25 DURING WEEK BEGINNING PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name_ Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning: of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 26 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, -eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 27 DURING WEEK BEGINNING, PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 28 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. TOTAL TOTAL TOTAL 29 DURING WEEK BEGINNING. PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 30 CASH RECORD HOUSE FOOD Rent, or house payments, taxes, house repairs Meat, fish, eggs, milk, cheese, nuts, lentils, dried beans and peas Fruit and vegetables TOTAL TOTAL TOTAL Fuel, light, laundry and cleaning supplies, ice Flour, meal, rice, macaroni, breakfast food cereals, bread, crackers Butter, butterine, oil, lard, bacon, salt pork, etc. TOTAL TOTAL TOTAL House furnishings Sugar, sirup, honey, molas- ses, candy, etc. Tea, coffee, salt, spices, etc. / TOTAL TOTAL TOTAL 31 DURING WEEK BEGINNING PERSONAL (clothing, car fare, lunch, health, recreation, education, insurance, etc.) Name Name Name TOTAL TOTAL TOTAL Name Name Name TOTAL TOTAL TOTAL SUMMARY CASH FOR USE CASH USED CASH LEFT OVER On hand at begin- ning of week Total weekly ex- penses Total cash for use Received from Paid on back debts Total cash used Saved TOTAL TOTAL Cash on hand at end of week 32 SUMMARY OF WEEKLY TOTAL WKEKLY EXPENSKS WEEK OF WEEK OF WEEK OF WEEK OF HOUSE Rent Fuel, light, etc. Furnishings TOTAL FOOD Meat, fish, milk, etc. Fruit, vegetables Flour, bread, etc. Butter, etc. Sugar, etc. Tea, coffee, etc. TOTAL PERSONAL TOTAL TOTAL EXPENSES 33 CASH RECORDS FROM TO WEEK OF WEEK OF WEEK OF WEEK OF WEEK OF WEEK OF WEEK OF WEEK OF WEEK OF TOTAL 34 STATEMENT OF SAVINGS WHERE DEPOSITED WITHDRAWN Date Amount Date Amount TOTAL STATEMENT OF DEBTS TO WHOM OWED PAID Date Amount Date Amount \ TOTAL THIS BOOK IS DUE ON THE LAST DATE STAMPED BELOW AN INITIAL FINE OF 25 CENTS WILL BE ASSESSED FOR FAILURE TO RETURN THIS BOOK ON THE DATE DUE. THE PENALTY WILL INCREASE TO 5O CENTS ON THE FOURTH DAY AND TO $1.OO ON THE SEVENTH DAY OVERDUE. API. L7 19CJ W-. v LD 21-95m-7,'37 UNIVERSITY OF CALIFORNIA LIBRARY