16. A Housekeeping Account-Book…

should invariably be kept, and kept punctually and precisely. The plan for keeping household accounts, which we should recommend, would be to make an entry, that is, write down into a daily diary every amount paid on that particular day, be it ever so small; then, at the end of the month, let these various payments be ranged under their specific heads of Butcher, Baker, &c.; and thus will be seen the proportions paid to each tradesman, and any one month’s expenses may be contrasted with another. The housekeeping accounts should be balanced not less than once a month; so that you may see that the money you have in hand tallies with your account of it in your diary. Judge Haliburton never wrote truer words than when he said, “No man is rich whose expenditure exceeds his means, and no one is poor whose incomings exceed his outgoings.”

When, in a large establishment, a housekeeper is kept, it will be advisable for the mistress to examine her accounts regularly. Then any increase of expenditure which may be apparent, can easily be explained, and the housekeeper will have the satisfaction of knowing whether her efforts to manage her department well and economically, have been successful.