324 



THE RURAL EFFICIENCY GUIDE STOCK 



quired now and then is debited against the flock, the balance at the end of the 

 year represents the payment the chickens have made for the raiser's time. How- 

 ever the raiser's time can be estimated and debited against the flock each 

 month, if desired. The balance sheet at the end of a year, will then show the 

 net profit of the fleck. In the column headed "Equipment" should be charged 

 such purchases as brooders, incubators, etc. Glass, roofing paper, lumber, etc., 

 should be charged under "Miscellaneous." If day-old chicks are sold they 

 should be credited under "Breeding Stock." 



MONTHLY SUMMARY SHEET 



Dr. 



CR. 



Yearly Sheet. The totals of each "Monthly Record" are entered on this 

 sheet as is shown by the sample given. (Shown on following page.) 



