A Dairy Account 109 



running the dairy, but the results will justify the 

 expenditure. With the inventory, work reports, 

 milk and food records, and judgment in esti- 

 mating the value of the use of the plant, and 

 the value of manure and bedding, the profit or 

 loss can be determined with a good degree of 

 accuracy. 



The following statement of a dairy is taken 

 from a high-class weekly paper : 



RECEIPTS 



Received for fat cows in 1901 $869 00 



Received for fat calves in 1901 176 11 



Received for milk 3,340 21 



Received for four cows 185 00 



$4,560 32 



EXPENDITURES 



Paid for feed in 1901 $959 91 



Paid for cows in 1901 1,379 51 



Freight on milk to Philadelphia market 372 92 



Depreciation 154 40 



$2,871 74 



Profit $1,688 58 



Average number of cows for the year 27X 



Profit per cow $61 58 



Cost of keep per cow $34 90 



Amount of milk per cow 8,235 Ibs. 



To the farmer who is anxious to discover the 

 leaks and stop them, this may be worse than no 

 statement, for it is not complete. It places the 

 profit at $1,688.58. If the reader has followed 



