322 THE RURAL EFFICIENCY GUIDE STOCK 



4. Number of eggs laid each day in the year. 



5. Average number of eggs laid by each hen. 



6. Number of eggs used at home. 



7. Number of eggs used for hatching. 



8. Number of eggs sold and money they brought. 



9. Value of stock sold. 



10. Value of extra time used in care of poultry. 



11. Profit at end of year. 



Keep track of the poultry. See if the chickens are making money for you. 

 Be square with yourself and with the hens. A system of poultry accounting 

 is one of the greatest needs of most poultry keepers. A poultry raiser should 

 have a definite record of receipts and expenditures. 



Simple Plan. We hereby give you one of the simplest forms possible 

 for keeping track of the poultry flock. By following this simple plan, the raiser 

 can know definitely the standing of his chickens at the end of each year. 



Forms Necessary. The only forms necessary are: Egg record monthly 

 sheet, yearly summary sheet, balance sheet, and inventory sheet. These forms 

 can be ruled off either on loose sheets of paper or in a blank tablet or book. 

 The latter is really the best at it removes the danger of the pages being scat- 

 tered. When it is used the left hand page can be used for the debits and the 

 page opposite or right hand page for the credits. 



Debit or Dr. On the debit side of the account is put the value of feeds 

 fed to the flock, the value of extra labor (if just the extra labor is put down 

 then the profit at the end of the year, shows the returns for the regular time 

 and labor spent in caring for the flock.), cost of any appliance on anything to 

 be used for flock, etc. 



Credit or Cr. On the credit side is kept the returns on the flock such as 

 money received for eggs, or fowls sold, and the value of things used at home, 

 as birds or eggs eaten. By noticing the examples given and following them, 

 one can soon learn the side on which to enter an account. 



Egg Sheet. This sheet is to keep an account of the number of eggs 

 gathered each day, so as to check up on those used at home and credit the 

 flock with them. If the columns headed "Average number of hens" and 

 "Average egg production" are used it will show if the hens are laying satis- 

 factorily. The "average number of hens" can be determined by keeping track 

 of the deaths each month. The exact number would be as follows: Suppose 

 that in a 31 day month there were 62 hens at the beginning of the month, that 

 2 died on the 7th and 1 on the 20th. For ihe first 7 days there were 62 hens, 

 for the next 13 days there were 60 hens, and for the last 11 days there were 

 59. The average number equals: 



60.1 



31 



An approximate "average of hens" close enough for practical purposes 

 may be obtained by taking the average between the number of hens at the be- 



