PREFACE 



THIS little book has been prepared for the use of 

 dairy students, producers and handlers of milk, and 

 all who make dairying- a business. Its purpose is 

 to present in clear and concise form various business 

 methods and systems which will help the dairyman 

 to reap greater profits. 



The main effort of every business man is to secure 

 the largest possible return for every dollar ex- 

 pended, and it is hard to convince dairy farmers 

 that in their branch of business, as in any other, an 

 accurate account of expenditures and receipts must 

 be kept, in order to determine where profits are 

 made or losses occur. Simple methods of keeping 

 these records, accounts, etc., within the scope of 

 the average dairyman, have been presented and, in 

 as many instances as possible, the forms and 

 methods themselves have been used instead of de- 

 scriptions of them. 



No attempt has been made to go into details of 

 growing crops, as this is not the field of the book. 

 The work will be found helpful to dairy students, 

 and may be used as a text book or reference in dairy 

 schools. 



The book has been written largely from the 

 author's experience. He desires to acknowledge 

 special obligations to Prof. Ivan C. Weld, U. S. 

 Department of Agriculture, and Prof. William A. 



