This paper was born out of combinatorics. It defines a level of utility which, though it cannot be measured, can be preferred to another in each specific combination of goods. In turn, each combination defines a menu, meaning that there will be as many menus as there are combinations of goods. In this manner, we have a menu and a utility for each combination of goods. Armed with these mathematical knowns, we can then proceed to carry out two kinds of accounting acts or reckonings, from lowest to highest; i.e. the accounting entry for the menus for each individual and the accounting entry for the social menus.