CHAPTER XXVI. 

 RECORDS, ACCOUNTS, AND ADVERTISING. 



Importance of Records. Record keeping is essential in any 

 line of business if the owner of that business is to have a clear 

 grasp of its details. But it is doubly necessary in poultry craft, 

 because poultry raising is primarily a matter of detail. The 

 following are some of the chief reasons for the keeping of records : 



1. They lessen the strain on memory. Even though the 

 poultryman be gifted with a remarkable memory, he will have 

 sufficient opportunity to exercise it after writing down all the 

 more important of his happenings and transactions. 



2. It is the only accurate way to keep track of work previ- 

 ously done. Memory will sometimes fail a man, even though 

 his mental power be remarkable. 



3. Records accurately kept may be of great value for refer- 

 ence at a distant tune in the future. 



4. The comparison of records extending over a period of 

 years will reveal any improvement or deterioration in the run- 

 ning of the plant, and will indicate the continuance or change of 

 these methods, as may be advisable. 



5. Records enable the poultryman to detect leaks in the 

 different branches of his business, and to stop them. 



6. He can find out at any tune how his business stands finan- 

 cially, as well as the effectiveness of the various operations, such 

 as incubation, brooding, and egg production. 



7. The poultryman who advertises can back up his advertise- 

 ments with actual facts from the records of the cost and pro- 

 duction of his own flocks. 



8. Records make possible home experimentation and improve- 

 ment in methods. 



9. They create a love for and an interest in the work which 

 otherwise might not be awakened. 



Planning Records. In planning to keep poultry records, four 

 points must be considered, namely: 



1. Simplicity. The records should be so simple, systematic, 

 and orderly as to give at a glance the information desired. 



2. They should include all transactions of the business. While 



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