HOME ECONOMICS

Owing to the great increase in the cost of household nece ities during recent years, much attention has been given to intelligent and systematic control over the expenditure of the family income. Various systems of household bookkeepjng have been devised, and although these differ in details, the underlying purpose of all of them is to draw attention to expenditure on individual items, in order that extravagance may be corrected, a bet~ ter balanced expenditure devised, and a saving effected. To a ist the would-be home economist, many specimen budgets have been drawn up, indicating in what manner the family income should be apportioned. These budgets must nece arily vary with conditions. The expenditure of the city worker on rent, lunches and carfare will obviously be greater than the dweller in a small town, while the item for food will be le for the farmer than for the rest of the community. As a general guide, however, these specimen budgets have value. One commonly given for a moderate income divides the expenditure as follows: Food, 25 per cent., rent 20 per cent., clothes 20 per cent., operating 15 per ceni., higher life 20 per cent. The Jast item includes education, amusement, savings, books and charity. Under operating expenses are included rent, repairs, fire insurance, railroad and carfare, heat, light, water, furniture and supplies, laundry, labor, telephone, interest, taxes and doctor. It is obvious that the percentage expenditure will vary with different incomes. The item for food, for instance, for a $1000 income will probably reach at least 30 per cent. while for a $5000 income it may drop to 15 per cent. Similarly, a saving of 10 per cent. on a $1000 year income is high, while on a $5000 it should approximate 25 per cent. It is sometimes recommended that the head of the family should draw up a reasonable budget in detail for his own use, and then by comparing his actual expenditure, item by ێver it appears exce ive.