PROGRESSIVE POULTRY CULTURE 247 



ations. It helps the, poultry man to be ahead of time 

 in his plans and on time with all his work. 



The diary is an excellent place for jotting down the 

 observations of the poultryman as to his fowls, pur- 

 chases, sales, methods of management, tests of appli- 

 ances, etc. 



Incidentally the practice of writing out his opinions 

 and the results of his studies, helps his decisiveness of 

 judgment, strengthens his powers of close observation 

 and exercises his talent for expressing his thoughts in 

 condensed language. 



POULTRY ACCOUNTS. 



Book-keeping is the recording of business transac- 

 tions in such a manner that a clear and accurate 

 statement of the condition of affairs is alwavs at 

 hand. 



Poultry keeping is a business a financial under- 

 taking involving the investment of capital and pay- 

 ments for running expenses. A system of accounting 

 is necessary if this business is to be conducted cor- 

 rectly. 



The poultryman should keep records of all the in- 

 come and expenses of his business in order to know 

 whether it is profitable or not, what branches of the 

 business are yielding profit or loss, where wastes or 

 leaks occur, where to enlarge and where to retrench 

 wisely. 



Every business poultryman needs the healthy re- 

 straints resulting from the keeping cf exact accounts 

 of his receipts and disbursements. It not only pro- 

 motes economy and enterprise but teaches order and 

 system in management, diminishes temptation, dis- 

 courages dishonesty and lessens the chances of litiga- 

 tion. The accounting poultryman knows his financial 

 position. 



If a son or daughter is given charge of the family 

 flock of fowls, one of the conditions should be the 

 keeping of the accounts. A poultryman who likes to 



