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--like oxygen 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:--
+--------+------------++---------++--------+---------------++---------+ | 1909 | _Cash_ || _Dr._ || 1909 | _Cash_ || _Cr._ | +--------+------------++----+----++--------+---------------++----+----+ | July 1 | Veil || | 50 || July 1 | Bal. on hand || | 25 | | " " | Soda || | 20 || " " | Allowance || 10 | 00 | | " 3 | Gloves || 2 | 00 || " 3 | Birthday || 5 | 00 | | " 4 | Church || | 25 || | || | | | " 5 | Carfare || | 10 || | || | | | " " | Shampoo || | 75 || | || | | | " 6 | Postage || | 20 || | || | | | " " | Carfare || | 10 || | || | | | " 7 | Balance || 11 | 15 || | || | | | | ++----+----++--------+---------------++----+----+ | | || 15 | 25 || | || 15 | 25 | +--------+------------++----+----++--------+---------------++----+----+
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 divided into 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 the use 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.