ACCOUNTS 463 



studying records of individuals. Figure 206 shows these three 

 systems. The post binder with loose leaves is undoubtedly the 

 best for general use; but whatever system of records is adopted, 

 uniformity in the size and style of the sheets must be maintained. 



ACCOUNTS. 



The Poultryman's Diary. One of the simplest yet best records 

 for the poultryman to keep is a diary, taking time regularly to 

 enter the chief events of the day, such as any special work which 

 has been done or any important transaction. Record purchases 

 and sales of stock or products. Such a diary is both a day-book 



FIG. 206. Three methods of keeping records. A, Sheet records,; B, loose leaf; 

 C, card index. 



and an account book. From it the transactions of the day can 

 later be posted in the regular account books. A diary of this 

 kind is very useful if there is variety in the daily transactions. 

 It can be kept year after year, and by referring to the same date 

 in preceding years the general progress and season's work can be 

 determined. 



What Accounts Should Show. Account books for a year 

 should show distinctly three things: 



1. All the business transactions, showing the items of all 

 money expended and all money received. This will tell the 

 poultryman whether or not his business has been conducted at a 

 profit or loss, and the amount of same. If at a loss, this loss or 

 waste can be traced to one of the different branches of his busi- 

 ness. He can also see which is the most profitable line of his 



