If a lady has never been accustomed, while single, to think of family management, let her not upon that account fear that she cannot attain it; she may consult others who are more experienced, and acquaint herself with the necessary quantities of the several articles of family expenditure, in proportion to the number it consists of, the proper prices to pay, &c. &c.
A minute account of the annual income, and the times of payment, should be taken in writing; likewise an estimate of the supposed amount of each article of expense; and those who are early accustomed to calculations on domestic articles will acquire so accurate a knowledge of what their establishment requires, as will give them the happy medium between prodigality and parsimony, without acquiring the character of meanness.
Perhaps few branches of female education are so useful as great readiness at figures. Accounts should be regularly kept, and not the smallest article omitted to be entered; and if and if balanced every week and month, &c. the income and outgoings will be ascertained with facility, and their proportions to each other be duly observed. Some people fix on stated sums to be appropriated to each different article, and keep the money in separate purses; as house, clothes, pocket, education of children, &c. Whichever way accounts be entered, a certain mode should be adopted, and strictly adhered to. Many women are unfortunately ignorant of the state of their husbands' income; and others are only made acquainted with it, when some speculative project, or a profitable transaction, leads them to make a false estimate of what can be afforded; and it too often happens
