WHEN a family have made a plan of yearly expenditure, they must have some way of testing at short intervals whether they are keeping to it or not, and some record by which at the end of the year they can tell whether their plan is a good one. These tests and records are furnished byaccounts.
Accounts are as old as the brick books of Assyria. They have been found necessary to business transactions for ages. One of the reasons that housekeeping does not receive its proper recognition as a business and a profession is that it does not bear the stamp of either in the form of accurate accounts and statistics. Perhaps these are lacking because so many women are driven to tears or fury by accounts. It is odd that they are, too, for they keep golf and tennis scores, and devote themselves to whist, and are madly fascinated with jig-saw puzzles, and all these things are a good deal like accounts.
A favourite excuse for not keeping accounts is this: "I have just so much, and I can't spend what I haven't, so what's the use?" This ignores two things. The first is, that spending a little more than one's income, and thus gradually running up a debt, is an extremely easy thing to do. The second is, that people who do not plan their expenditures, deprive themselves of the chance to choose what their expenditures shall be made for. If you plan to have strawberries and cream on the first Monday in February, and bread and tea on the next Saturday, and you like that, then there is nothing more to say—except to hope for improvement in the next generation. If, however, in the exuberance of appetite or hospitality you have strawberries and cream on the first Monday in February, and are awfully surprised to find you can only afford bread and tea on Saturday—then you need to realize that you have deprived yourself of the freedom of choice, whether right or wrong, and that you had better keep a few accounts. The moment a family have one penny more than they need to buy the food which will keep them alive, there comes to be an element of choice in the spending of that penny. When the penny grows to an amount not easily calculated mentally, that freedom of choice is onlyobtainable by accepting the bondage of some sort of accounts. It is like the bondage of the truth, it makes us free.
There are many methods and variations of methods of keeping accounts. Mr. Morrison's woman with thirty shillings a week undoubtedly kept her accounts in her head, but she kept them. Many women keep accounts with a collection of small boxes or envelopes, each marked with the name of the commodity for which the money within is to be used. They find it easier to calculate with the actual money than with figures. It is well enough if they cannot do better, but it is primitive. I suppose that some six or seven thousand years ago, it was the latest thing in account keeping. No woman wants to be as far behind the style as that.
Accounts kept in figures have several obvious advantages. The symbol of five thousand dollars—$5,000—takes less room than that amount in money, and is no temptation to a thief. Another advantage is, that these symbols of money do not have to be paid out, but remain in a book, and furnish a record of just what has been bought and what money remains. They also make it clear to the owner of the money whether she has hadwhat she most needed or not. That is one of the reasons accounts are so disagreeable; they often say, "You made a fool of yourself that time."
photo of mother helping girl with account bookPhotograph by Helen W. CookeThe Account Book
Photograph by Helen W. Cooke
The Account Book
There are two sides in accounts, which are usually represented by opposite pages in a book. The right-hand page is theCreditside; the left hand page is theDebitside. On the right hand, or Credit, page are written the sums of money we have or acquire. Credit is related to the word creed. The reason for this relationship is, that a credit page represents how much we may be believed in financially; and to what amount people believed in us who paid us for work; and to what amount people believed in us who gave us gifts in money. On the left-hand, or Debit, page are written the sums of money we have paid out. The word debit is related to due and duty anddevoir. Therefore, on this page go the amounts which have beendueto others for the things which we have had, and which it has been ourdutyto pay because we have had these things. If we are honourable people, we will do ourdevoirin this matter.
At the end of a day, or a week, or a month, as seems best, the account is balanced. This wordbalancedis a metaphor. By its means the credit and the debit pages are changed into the pans of a pair of scales, and the account is balanced when they hang even. That is, when the items on the debit page add up to the same amount that the items on the credit page add up to, the account balances. But suppose the pages do not add up to the same amount—they rarely do, and they rarely should—What then? Then the metaphor of the balance suggests what to do. If one scalepan is lighter than the other, put a weight into it. If the debit side is lighter, that is, if it is less than the credit side, add on the amount which will make it even with the credit side, and write beside that amount, "Balance." In that case, there is a little money yet unspent, and when the next two pages of the accounts are begun this money yet unspent is put down at the head of the credit page like this:
Balance on hand. . . . . . . $2.39
If, on the contrary, the credit side is less than the debit side, add the balance there. This means that something has been bought which has not been paid for, and the meaning of another word related to debit becomes intrusive—debt. Debt is sometimes a temporary necessity—likeoxygen pumped into lungs which can no longer pump for themselves; sometimes it is a calamity, sometimes it is a disgrace; and it is always dangerous.
Two pages of an account such as a girl might keep of her personal expenses, when balanced at the end of a week, look like this:—
1909CashDr.1909CashCr.July1Veil50July1Bal. on hand25""Soda20""Allowance1000"3Gloves200"3Birthday500"4Church25"5Carfare10""Shampoo75"6Postage20""Carfare10"7Balance111515251525
The person to whom this account belongs has a balance on hand of $11.15 to put at the head of the next credit page. She is evidently an exemplary person for she has spent just about a fourth of her money in a fourth of the month.
One would think that simple household accounts might be kept like this personal cash-account. They could, except that it is desirable, almost necessary, that household accounts should be dividedinto departments. The departments will be those which have been decided upon in the plan of expenditure, such as food, clothes, fuel, savings, etc. There are several ways in which accounts can be kept in departments. Two or three of the simplest are suggested here. The rule for selecting a method is, use the one which confuses you least.
One method is, to begin in different parts of an account-book, accounts for each department like the simple cash-account above. It is convenient to have an indexed book, or else to paste slips on the pages where each account begins, which will stick out beyond the leaves and indicate by a word or an initial what department will be found there. The book should be one made for accounts, for then it will be ruled correctly. In each place where a department begins, write the name of the department at the head of opposite pages. On the credit page put down the amount allotted to this department for a week or month. This amount is copied from the plan of expenditure, which should be written down in the beginning or end of the book. On the debit page write the names of the items for which the money is spent and the dates. It is safer to balance house-accounts once a week. This prevents theuse of more than the week's allowance, or if it has been necessary to use more, this serves as a warning to spend less than the allowance the next week. Below is a brief, two-weeks' account for the Clothes Department.
1909ClothesDr.1909ClothesCr.May1Hat800May 1Month's allowance2500"3Buttons20"5Shoes500"7Balance118025002500May8Thread30May 8Bal. on hand1180"12Silk200""Socks300"14Balance65011801180
If it should happen that one department has to help another department, put the amount down on the credit page as: From X—Department—$10.00; just as the birthday present is put down in the personal account.
Here is another method, which is easy to understand, but tends to become clumsy if the details are many. For this, one should have a book with an unusually large page, and wider than it is high. Rule it like this form below.It saves confusion if the vertical rulings are done in red ink.
1909FuelGroceriesMeatClothesCarfareChurchWagesAug.12035"26001009810"36011030020"47210"530601510"62010010100"716819025500Week'sTotal630420458415105135500
At the end of the week, the amount at the foot of each of these columns should be compared with the weekly amount for that department allowed in the plan of expenditure. If the week's total is more than the allowance, the amount it has exceeded should be put down in red ink at the head of the column for the next week. This will serve as a reminder that when that column is added up, it should be possible to add in the red number without exceeding the week's allowance for that department.
This method has the disadvantage that it does not record the items for which the money was spent. It is practicable, however, especially for a housekeeper who only manages the part of the income devotedto the food supply. Often, in this case, items can be obtained, if desired, from the little books of the butcher or the grocer in which purchases are charged for a week or a month.
This method does not show the credit side of the accounts. The previous method has a credit side, but it is theoretical. That is, the amounts on the credit pages were taken from the plan, they are not a record of actual checks or amounts of money in which the income was received. This defect in these methods must be remedied.
It can be done by devoting a page of the account book to the dates on which, and the amounts in which, the actual credits come in. They will be salary, wages, interest on investments, gifts, etc.; or the sum of money from the business which supports the family, which at stated times is deposited in a bank or given into the hands of the housekeeper for the living expenses. It is necessary to see that these things come in regularly; if they do the housekeeping plan may safely remain unchanged. If they decrease, a way must quickly be found to lessen the expenses; if they increase, one must decide slowly what is the wisest thing to do with the surplus.
If this way of recording actual credits does not seem convenient, a general account can be kept tosupplement the detailed accounts. It will be well to have a small account book especially for this purpose. Two of its pages will look like the example below. The items on the debit page are gathered from detailed accounts such as have been described. Completed for a month, it should be balanced as any account is balanced.
1909General Acc.Dr.1909General Acc.Cr.Jan.1SavingsforJan.500Jan.1Salary12500"3Rent""3500"15Interest on investment1500"31Clothes""2000""Food""3800"25Extra work1000""Fuel""800
Many people keep no accounts except in their checkbooks. That is, they write down carefully therein the date and source of every check deposited; and on the stub of each check drawn they write the purpose for which the money is to be used. This method is much better than no account keeping, but it is hardly detailed enough for a house account in which there are many items too small to be paid by check. After every three or four checks there is apt to be one marked "Incidentals," or "General Expenses." Into these indefinite checks often go the trip the family meant to take, the table linen they meant to buy, the savings they meant to putaway, and at the end of a year it is impossible to say what they had instead.
Unless purchases are always paid for in cash, charge-accounts will have to have a place in the house account book. Some people have passbooks kept by the baker and the butcher and the grocer, and pay these accounts weekly. Others have charge-accounts with all their tradespeople and pay their bills monthly. If one has a charge-account with a firm, purchases made from them should invariably be charged. Paying for one purchase, and charging the next makes a tangle which neither the purchaser nor the shopkeeper can hope to prevent.
When purchases are charged, it is well to open a little account with the firm in the house account book. Write the name of the firm at the head of two opposite pages. On the debit side write the purchases, their dates and prices. On the credit side, write the dates and amounts of any payments made to the firm, because on those amounts is based the firm's belief in their customer. Such accounts may often take the place of the separate accounts kept for the departments of expenditure. The butcher's account will be the meat department; the coal and wood dealer's account will be the fuel department; etc.
When purchases are charged it is easier to buy more than one can pay for, than it is when they are paid for in cash. This is the cause of the objection which some people have to "charging."
It is very needful to have a fixed time every day for attending to the housekeeping accounts. The best time is immediately after the orders for the day have been given; or immediately after the housekeeper returns from market. It is well to have a little scratch-pad hung up in the kitchen, and another on a desk in the living room, and another upstairs, on which expenditures made at irregular times can be jotted down. The used slips can be torn off each day, and the items put down in the book at the regular time for the accounts.
Accounts balanced once a week are a little trouble once a week; those kept by the month are a large trouble once a month. Accounts balanced weekly are less apt to have mistakes in them; and they are a more frequent warning against living beyond one's means.
To a young housekeeper wishing to look into the matter of account keeping, I would recommend an interesting little book by Professor Charles Waldo Haskins, called "How to Keep Household Accounts." It is agreeable as well as useful. I wish, also, to say,in this connection, that the methods of keeping household accounts suggested in this book are neither professional nor authoritative; they are merely simple ways in which accounts may be correctly kept.
Not long ago, I made bold to ask an interesting and successful business man if he kept detailed accounts. He took out of an inside pocket a worn, narrow-paged diary. In it, under each date, was recorded every cent he spent—even to cigars and organ grinders. He showed it as if he did not quite like to, and yet as if he were determined to stand up for it—somewhat as a man acknowledges an unpopular conviction. He said, "It seems awfully close—no, I mean it seems awfully careful, but I want toknow."
You may guess what it was he wanted to know.
IN MAKING and using a housework schedule the housekeeper has a narrow path to tread, between chaos on the one hand and slavery on the other.
If the idea of a housework schedule appeals to her, it would be wise for her to make as slight a schedule and be as little bound by it, as possible. If, on the contrary, she feels sympathy with the woman who thought it would be more interesting to do the washing on a different day each week, she should by all means have a rather detailed schedule and faithfully keep to it.
A work schedule saves the time and strain which, without it, would be expended each day in deciding what was to be done; it prevents those who do the work or help with it from waiting round to be told what to do; and it keeps one day from being too hard and the next too easy. But we must not have a schedule which makes the accomplishment of acertain amount of housework in a given time seem a more important duty than the little pleasant acts which make the comfort and pleasure of a home. If the man of the house wants his wife or daughter to walk to the car with him after breakfast, she should be able to go without feeling anxious or preoccupied. The coming of an unexpected guest should not be thought a torment and a calamity because it disorders a schedule. When a small head is thrust under one's elbow and a small voice says, "'Want to be loved now," confusion to anything which inclines us to say, "Run away, you bother me."
A household run on a strict schedule becomes an institution, not a home; on the other hand, a household in which the work is done at any time or no time is neither clean, restful nor knit together with the bonds of mutual service and mutual compliance.
Housework is some of it daily, and some of it periodical. Bedmaking is daily; sweeping is periodical. There is also work which may be done by the workers in the house, or by others coming from without. In one family the laundry work, bread making, window cleaning, floor polishing and the like will be done by those in the house; in another,these things will be done out of the house, or by people who come in to do them.
The following is a list of daily work in an average house. Besides these things some piece of periodical work is done each day.
Outside affairs usually decide the time at which these activities are performed. Meal hours in most cases depend on the work hours of some of the family, and on the meal hours depend the times when other things are done. Who shall do the work depends on the number of workers, the occupations which they have beside housework, and the periodical work of the day.
If there is one woman in the house, she must go through this list of things, doing each slightly or elaborately, as she is able and as they require. On the days when there is washing or sweeping or baking to do she will have to abbreviate other things. Upstairs and down she will merely put things in their places and remove visible dust; she will leave the table set until after luncheon, on washdays until after dinner; she will have planned the meals for this day the day before, and she will hurry all the work a little.
In a house where there is a mistress and a maid, the mistress will pick out from the daily work the things she wishes to do. She will perhaps set the table, put the house in order, plan the meals, go to market and make her accounts before luncheon. On washing and ironing days, if no extra person comes in to help, she will add to this the chamber-work and perhaps the washing of the breakfast dishes. Probably on those mornings she will not go to market.
When there are two maids in the house, the second will do the work suggested in the former case for the mistress on a washday, with the exception of the menu and the accounts, and with the addition of waiting on the table, washing the dishes, and somepreparations for the meals which are not actual cooking.
When there is a third maid the upstairs part of the house will be her domain, and she will probably do some personal services for the mistress. In a large family she will help to wait on the table, and to wash the dinner dishes. After breakfast she will be busy with upstairs work and some sweeping, and after luncheon she will rest and dress and then answer the doorbell and the telephone during the time that the waitress is resting and dressing.
A fourth maid is usually a laundress, a fifth would do the rougher and simpler part of the kitchen work, and a sixth—but there, a housekeeper with five or six maids will not need suggestions from this book.
In households where there are several servants, their meals are added to the list of daily work. These come before those served to the family with sometimes the exception of dinner. When this exception is made, "tea" keeps the time between luncheon and dinner from being too long. It has always seemed to me that separate meals should be arranged for as soon as a family decide to keep a servant whose regular duty it is to wait on the table. A particularly tangible shadow lies upon a meal which is served bysome one who after a long morning's work may be faint and hungry for the food she brings to you.
The following is a list of periodical work for an average house.
When can these things be done, and who is to do them?
We will consider the laundry work first. This should be the periodical work for two days of the week; if it runs over it crowds other things, and indicates that the wash is larger than we may have it with the present number and quality of workers. On the days devoted to laundry work, the dailywork should be as brief and the meals as simple as possible. Of course, when there is a woman in the house, or who comes into the house especially to do washing and ironing, the usual schedule can be adhered to.
The day on which the washing is done is a matter of choice. It is traditional to wash on Monday, but some people say that Tuesday is better. If a woman comes in to do the washing it must be done when she can come. The advocates of washing on Monday say that as it is the longest and heaviest weekly job, it is best got out of the way as early in the week as possible; that the work of the week seems to wait round until the laundry work is finished; they say, too, that it is easier to wash on Monday because other people are washing.
The advocates of Tuesday say that as more of the family are at home on Sunday and as the regular clearing up is not done, the house needs especial attention on Monday; also, that they do not like putting clothes to soak the last thing Sunday night.
If circumstances leave one free to choose the day, it is as well to try each long enough to get used to it, and then to decide on the one which proves easiest for every one concerned.
In the household with one maid, the mistress shouldhelp on the days the laundry is done with the daily work and in some cases with the laundry itself. In the two-maid household, the cook washes, the waitress assists, and the mistress frequently does some of the daily work. In the three-maid household it is possible for each to do her usual part of the daily work and give some assistance with the laundry.
The sorting and mending of the clean clothes is the work of the mistress or of an upstairs maid. The sorting should be done when the wash is finished. The mending, if heavy, often has to wait for odd times.
The next heaviest periodical work to the washing is the weekly cleaning. In a household with two maids or less, the cleaning should not be the periodical work on more than two days, one for upstairs, one for down. The living room and the dining room will probably have to be thoroughly cleaned each week, but the other rooms can usually be done in alternate weeks with the help of the daily setting in order and the careful use of a sweeper two or three times in the interval. It is more immaculate and more agreeable to have all the rooms thoroughly cleaned each week, but in a fairly large house with two women to do the work this ideal may become a grievous burden.
In houses in which there is an ample number of servants, the cleaning of the downstairs rooms, daily and periodical, is often done before breakfast. It is the ideal way of accomplishing this disturbing and uncomfortable job, but it cannot be so done unless there are enough workers in the house to divide the work into distinct departments.
Baking, cleaning the refrigerator and food receptacles, cleaning the kitchen and looking after the garbage can is the work of the cook. If there is another maid in the house, the cook has the four days of the week not used for the laundry work when she may do these things. If she is the maid-of-all-work, she will have the two days left from the laundry and sweeping in which to do them and many others.
Bread baking is usually done twice or three times a week. Cake baking, nowadays, is an irregular performance. As making bread is not a day's work, it can be combined with other pieces of work, preferably with those which are done in the kitchen. It combines nicely with cleaning the refrigerator and food receptacles because one of these is for bread and should be perfectly fresh for the new batch. A careful housewife sometimes makes the cleaning of the refrigerator her own work, but even so, she willappoint a time for doing it. A good refrigerator need be cleaned only once or twice a week, a poor one may have to be done oftener.
A garbage can should be cleaned as often as it is emptied, and should with its surroundings be watched all the time, lest the cover is left off or any scraps or splashes are left outside to draw flies and make disagreeable odours.
A kitchen in which much work is done needs a thorough weekly cleaning. People are apt to do this on Saturday, but there will be many households in which it will be unwise to do so. If the master of the house has a half holiday on Saturday, and the mistress of the house does the housework, the work of Saturday morning must be only the daily work and such preparations as will leave Saturday afternoon and Sunday as free from work as possible. Some extra cooking, marketing and menu making, some adornment of the house and laying out of fresh table linen will be desirable and necessary; but kitchen cleaning, the changing of bed linen, or the making up of weekly accounts, should be appointed for some other day in the week.
If the housewife has servants to help her, she can have more work done on Saturday, but even then, she will guard against having things done whichmake the house seem unrestful, or which occupy her.
Arrangements for "days out" are merely adjustments by which one person's work is done by others. If there is one maid, the mistress takes her place; if two, one does the necessary work of both, the mistress helping a little. For the day a maid goes out no periodical work belonging to her department must be appointed. "Sundays out," like the days, are merely an adjustment of duties to allow for fewer workers.
Some of the periodical work is much more occasional than that already mentioned. This must be fitted in, sometimes by leaving more frequent work undone for one day, but usually by appointing it for a day when there happens to be a little less to do than usual. The silver, for instance, usually need not be done more than once a fortnight or once a month, and can be fitted into a morning when there is no sweeping, or into a rainy Monday. Other infrequent work can be managed in the same way.
In simple households a detailed written schedule is not necessary perhaps nor desirable, unless it be for periodical work and the "days out." For these a schedule like the one herewith might be made.This one is for two maids and includes some infrequent work.