458 RECORDS, ACCOUNTS, AND ADVERTISING 



Such a record shows at a glance the number of birds, the egg 

 production, and the cost of feed consumed; and it is a simple 

 matter to balance this sheet and find the profit or loss from the 

 sale of the eggs. 



An Inventory. In order to ascertain at the end of each fiscal 

 year the present inventory value of the plant, and to know ex- 

 actly how much money was spent in stock and equipment, it is 

 important to keep some kind of inventory record. This is espe- 

 cially necessary when adding to the stock, which means a reduc- 

 tion in cash for a time with the possibility of increased revenue in 

 the future. Such a record can easily be kept on a sheet of paper 

 ruled into five columns, the equipment values being inventoried 

 under the following five heads: Land, buildings, stock, tools 

 and implements, and miscellaneous equipment. 



With the value of these inventoried for one year, the only work 

 necessary at subsequent stated periods is carefully to revalue the 

 stock. During the intervening time a full record can be kept on 

 this sheet of all sales and all purchases, each being placed in its 

 respective column. By dividing the inventory values under head- 

 ings suggested, it is possible to estimate depreciation or gain in 

 value in each department, and to know the investment in each. 



Incubation Records. Where artificial hatching is carried on 

 to any great extent, a simple yet complete record of each hatch 

 is necessary, as a means of determining whether the required 

 efficiency is being maintained, and also the better to point out 

 any fault in operating the machines. This record of fertility and 

 hatching percentages should be kept from year to year for future 

 reference. Such a record should cover the following facts: 



Number and name of machine. 

 Number and kind of eggs set. 

 Date set. 



Temperature in both room and incubator, taken three times a day. 

 Moisture in the incubator, readings taken at short intervals. 

 Dates when hatch began and when it was complete. 

 Number of infertile eggs and dead germs on seventh and fourteenth days. 

 Figures showing efficiency of hatch: Vigorous chicks hatched; cripples 

 hatched; percentage of eggs hatched; percentage of fertile eggs hatched. 



A simple record sheet for this purpose is shown on page 456. 



Sitting Records. Where hatching is natural, there should be 

 a simple but accurate record of the different broods hatched and 

 the time when the hatch is expected. The entries should be as 



