contributions, gifts, books, magazines, newspapers, amusements,
medical and dental treatment)...................................6%

Luxuries (all items not necessaries and not coming under
"educational," such as candies, etc.)...........................4%

Savings........................................................10%

Total.........................................................100%

Before a budget can be planned, and in order to know whether it is
being lived up to, it is necessary to keep accounts of receipts
and expenditures. With such accounts, it is possible to determine
where savings can be made under some heads and where, perhaps, it
is necessary or advisable to spend more.

Is a budget used in your home? Find out from your parents their
reason for using, or not using it.

Could you use a budget in your own personal affairs?

Find out whether a budget system is used by your local government
and your state government in apportioning expenditures.

How may we "budget" our time? Is the time you spend in school
"budgeted"? Make a daily time budget for yourself.

When is clothing a necessity and when a luxury? [Footnote: This
and the following topics are adapted from "Ten Lessons in
Thrift."]