112 The Farmer^ s Business Hatidbook 



So far as practicable, the food should be 

 weighed out once a week. It is hardly practi- 

 cable to weigh the daily rations of the flock. 

 Whenever it is desired to close the account, weigh 

 back whatever food remains and subtract this 

 amount from the total. Then, set a price on 

 the foods used. In case of some of the gi'een 

 foods, which are of comparatively little value, 

 estimates may be made. Knowing the number 

 of eggs or chickens raised in a pen or flock, it 

 will be possible to determine the food cost of 

 eggs and the food cost of chickens. 



The time of the care-taker, whether he work 

 full or partial time, should be noted each day on 

 a work report. Having secured the food cost and 

 the labor cost of the entire poultry department, 

 estimate the value of the use of the plant. A 

 careful account of receipts and expenditures and an 

 inventory of stock on hand at the beginning and 

 the end of the year should show, approximately, 

 the profits or losses of the poultry department. 



Poultry is kept for one of two purposes — pleas- 

 ure or profit. If it is maintained for the latter, 

 then strict accounts should be kept. If they 

 are not kept the enthusiast almost invariably 

 deceives himself. He believes he is keeping 

 poultry at a profit, whereas a careful rendering 

 of debit and credit might show a loss, and the loss 

 will hardly compensate for the enthusiasm. 



