Good management in the household does not consist merely in living within one's income, nor necessarily in reducing to the lowest possible dimensions table expenses, or the allowance to each member of a family for clothing. It is consistent with as much liberality in all these directions as the income permits. What is properly called good management lies in getting the full value for each dollar spent, and in so harmonizing the outlay for different purposes that scrimping at one point is not counterbalanced by wastefulness or extravagance at another. A division of the income into parts, allowing a definite sum for each branch of the family expenses, is the only satisfactory method of securing a proper balance of the expenditures in different directions. Such a distribution of the family funds, and the judicious use of each portion, requires a system of accounts which shows how every dollar has been expended.