466 



RECORDS, ACCOUNTS AND ADVERTISING 



can tell at a glance which of the scheduled items is the heaviest, 

 and the relations between the different sources of income and 

 expense. This system reduces labor, for it is unnecessary to write 

 each time the source of expense or income, since the column itself 

 is so headed. This is sometimes called the " Column System." 

 In keeping records and studying expenses, those of labor 

 and feed will, as a rule, be found the heaviest. In some cases 

 labor will be a small item, as the poultryman has a plant of such 

 small size that he can do all the work himself; but the cost of 

 feed is continuous, and this must be watched carefully, and every 

 attempt made to keep it down by purchasing feed direct from 

 producer, by compounding efficient yet economical rations, and 

 by cutting out sources of waste in feeding. 



Yearly Summary Sheet. 

 DR. 



CR. 



