The Book of Household Management by Mrs. Beeton

thoroughly understand accounts. She will have to write in her books an accurate registry of all sums paid for any and every purpose, all the current expenses of the house, tradesmen's bills, and other extraneous matter. As we have mentioned under the head of the Mistress (_see_ 16), a housekeeper's accounts should be periodically balanced, and examined by the head of the house. Nothing tends more to the satisfaction of both employer and employed, than this arrangement. "Short reckonings make long friends," stands good in this case, as in others. It will be found an excellent plan to take an account of every article which comes into the house connected with housekeeping, and is not paid for at the time. The book containing these entries can then be compared with the bills sent in by the various tradesmen, so that any discrepancy can be inquired into and set right. An intelligent housekeeper will, by this means, too, be better able to judge of the average consumption of each article by the household; and if that quantity be, at any time, exceeded, the cause may be discovered and rectified, if it proceed from waste or carelessness.