Household Accounting Form No. 2 from Bradford’s article. The caption reads: “A type of account that readily gives an analysis of expenditures is shown here. Charged items are entered first in the right-hand column of charge accounts and, when paid, in the expenditure column and in the left-hand column of charge accounts.”
Attribution:
Edith Fleming Bradford, “Household Accounts,” Farmhouse Series, Cornell Reading Course for the Farm Home, Lesson 110, page 62.