• On the fun-o-meter, I'd probably rank back-to-school shopping right above getting a flu shot and preparing income taxes. Never mind the hassle of figuring out what our kids need for the coming school year and dragging them to the mall, it's just so expensive.
• For example, our son insists that we replace his baseball glove and bat as he enters 7th grade. (He's right - his four-year-old mitt has seen better days.) Also, our daughter is starting soccer and needs cleats - good ones aren't cheap and footwear is one area where we refuse to scrimp.
• Many years ago my wife and I learned our lesson and started setting aside money each month for the inevitable - and unexpected - expenses that crop up each fall. By trial and error - and sound advice from fellow parents - we've developed a back-to-school budgeting checklist:
• First, calculate how much you can afford to spend on school-related expenses without blowing your overall budget or racking up debt. Scoring bargains won't help your bottom line if you end up paying interest on unpaid balances.
• Next, make a comprehensive list of anticipated expenses for each child and build in a cushion for unexpected costs. Try these strategies:
• • Examine previous years' bills and compare notes with other, more experienced parents.
• • Ask the school which supplies they expect you to buy. Pool resources with other families to take advantage of volume discounts and sales.
• • Spread clothing purchases throughout the year so your kids won't outgrow everything at once; plus you can take advantage of off-season sales.
• • Review school dress codes so you don't waste money on inappropriate clothing.
• • Before buying new clothing or accessories, look for "gently used" items in the closets of your older kids, friends and neighbors, at garage sales, thrift and consignment stores, and sites like Craig's List.
• • Find out how much extracurricular activities (athletics, music, art, etc.) cost. Ac

(Continued on page 20)