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urrent expenses, so that the proper relative proportion be preserved, and the expenditures never exceed the means. Few women can do this, thoroughly, without keeping regular accounts. The habits of this Nation, especially among business-men, are so desultory, and the current expenses of a family, in many points, are so much more under the control of the man than of the woman, that many women, who are disposed to be systematic in this matter, cannot follow their wishes. But there are often cases, when much is left undone in this particular, simply because no effort is made. Yet every woman is bound to do as much as is in her power, to accomplish a systematic mode of expenditure, and the regulation of it by Christian principles. The following are examples of different methods which have been adopted, for securing a proper adjustment of expenses to the means. The first, is that of a lady, who kept a large boarding-house, in one of our cities. Every evening, before retiring, she took an account of the expenses of the day; and this usually occupied her not more than fifteen minutes, at a time. On each Saturday, she made an inventory of the stores on hand, and of the daily expenses, and also of what was due to her; and then made an exact estimate of her expenditures and profits. This, after the first two or three weeks, never took more than an hour, at the close of the week. Thus, by a very little time, regularly devoted to this object, she knew, accurately, her income, expenditures, and profits. Another friend of the writer, lives on a regular salary. The method adopted, in this case, is to calculate to what the salary amounts, each week. Then an account is kept, of what is paid out, each week, for rent, fuel, wages, and food. This amount of each week is deducted from the weekly income. The remainders of each week are added, at the close of a month, as the stock from which is to be taken, the dress, furniture, books, travelling expenses, charities, and all other expenditures. Another lady, whose husband is a lawyer, divides the year into four quarters, and the income into four equal parts. She then makes her plans, so that the expenses of one quarter shall never infringe on the income of another. So resolute is she, in carrying out this determination, that if, by any mischance, she is in want of articles before the close of a quarter, which she has not the means for providing, she will subject herself to temporary i
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