PROGRESSIVE POULTRY CULTURE 255 



as the period of usefulness of poultry buildings then 

 the account may be charged with five per cent, of the 

 first cost of buildings. For mortality of stock a de- 

 duction of ten per cent, of the value may be made 

 yearly. 



The complete summary of accounts should show ac- 

 curately the inventories of real estate, stock, tools 

 and feed on hand, the sources of income, the amounts 

 of receipts from each, the expenses for the various 

 divisions, feed, labor etc., the cash assets and liabili- 

 ties and the gain or loss for the period of accounting. 



While the details of the double-entry system of ac- 

 counting may seem to be somewhat intricate it is in 

 reality easily applied to the poultry business and the 

 results in practice are exceedingly satisfactory. 



ADVERTISING. 



Effective advertising makes and increases sales. 

 Advertising pays if the business is large enough, the 

 products sufficiently plentiful and customers are 

 wanted. 



An attractive poultry farm, beautiful birds, excellent 

 exhibition records, exceptional laying records are all 

 good advertisements of the plant and its products. 



Exhibiting line birds at poultry shows is one of the 

 best methods of advertising pure-bred and fancy 

 stock. 



The man who begins on a small scale and gradually 

 builds up a large, profitable business is himself a 

 good advertisement and likewise usually a good ad- 

 vertiser. 



On the other hand special advertising is costly, and 

 injudicious advertising is one of the easiest ways of 

 sinking good money beyond recall. 



ADVERTISING MARKET PRODUCTS. 



If the poultry products are to be sent into the whole- 

 sale markets and disposed of on commission, advertis- 

 ing is usually unnecessary. 



The poultryman may, in this case, consider the ad- 



