easonal or annual statements of expenses may be recorded
here, however, and may be kept for comparison with other seasons and
years. These records may be placed under the following heads:

_Food_ (including meat, groceries, milk and eggs, green
vegetables, and fruit, ice, and fuel for cooking).
_Shelter_ (including rent or purchase money, taxes, insurance,
interest, repairs, fuel for heating, furnishing).
_Clothing_.
_Education_ (including papers, books, school, lectures, concerts,
art).
_Benevolence_ (including church and charity).
_Recreation_.
_Transportation_ (including expenses of travel).
_Health_ (including doctor's bills, and medicine).
_Savings_.
_Labor_.
_Sundries_.

This scheme is designed to be used for the budget of a family; but it is
most important that every young girl, whether in city or country, and
whether her purse be a long one or a short one, should know each year
whether the demands upon her cash account are exceeding those of the
year before, and that she should make up her mind whether there shall be
any change in that regard during the year to come. This is a training
that every girl should insist upon giving to herself constantly. If she
finds herself called "oldmaidish" therefor, she will know that she
cannot have earned the name, since there are no old maids any more! The
same sort of person must now be called "efficiency administrator."

In suggesting this form of self-discipline to the Country Girl, we know
very well that the girl that determines to keep accurate records of her
expenses has a good fight before her. Women seem at present to have a
preternatural disinclination toward keeping their own accounts, and
nearly every girl inherits this bent. In canning clubs for women it is
found that the members will do all the delicate measuring accurately;
their sense of taste is unerring; their judgment of results is perfect;
but they just will not render an account of their work!

That women are not by right of their sex incapable of mathematical
processes is shown by the fact that so large a number of women attain
distinction in the higher fields of that study, becoming astronomers,
computing eclipses and ranging the outer realms of the sky with great
telescopes. The rather general dislike of women for the simpler forms of
computing probably has grown up in the financially irresponsible state
that has become a part of woman's very bone and marr