PROGRESSIVE POULTRY CULTURE 249 



live fowls, feathers-, or anything else sold and every 

 egg and chicken used for the hosehold, given away or 

 otherwise disposed of, with the price obtained or a 

 fair estimated value when not disposed of by sale. 



The accounts may run for any period as a year, half 

 year, month or week. At the end of the time of ac- 

 counting a new inventory is taken of all the property 

 then included in the plant. The total amount of the 

 new inventory is then entered on the credit side of 

 the account. The two sides of the account are added 

 separately. Their difference is ascertained. The fig- 

 ures representing this difference between the debit 

 and credit totals, if they show a loss, are placed on the 

 credit side to balance the account. If these figures 

 show a profit for the period of accounting they aie 

 placed on the debit side of the account. The totals of 

 both sides then show like amounts, that is they bal- 

 ance. 



In continuing the accounting for another period, the 

 inventory last taken is entered on the debit side ana 

 the account is carried on by entries of expense items 

 on the debit side and of receipts on the credit side as 

 before. 



The same form of poultry account which follows 

 is given simply as a suggestion showing one way in 

 which the entries may be made and the account bal- 

 anced. 



This simple form of accounting may be expanded to 

 show the amounts of the special lines of expense and 

 income entries. For example the account book or 

 sheets may be ruled with extra vertical lines to furn- 

 ish columns additional to the regular account. This 

 will permit of readily entering the amounts paid or 

 received under headings such as feeds, wages, tools, 

 (including machines and appliances) eggs marketed, 

 eggs for hatching, broilers, roasters, capons, breeders, 

 supplies for the househould etc. etc. 



The account thus has some of the advantages of 



