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their farm operations are bringing profit and which are entailing 

 loss. In the case of the poultry keeper, the matter is not one of 

 difficulty and need not require much time. A record should at 

 least be kept of the eggs laid daily by each flock or pen of fowls ; 

 and after the doing of this has become a habit, it will not require 

 much urging to induce the interested poultryman to keep individ- 

 ual records of the egg production of his best breeders. 



The financial record is also a simple affair. An inventory is 

 made at least once a year of all the capital invested in the land, 

 the buildings, fences, furnishings, tools, fowls, and of the esti- 

 mated value of the poultry products on hand. The sum total of 

 all these values is, in commencing the account, charged against the 

 business ; that is, placed on the debit side of the account. Then, 

 during the year (or shorter period of time, if desired), everything 

 that is purchased, including food, tools, lumber, nails or supplies 

 of any kind, new fowls, etc., and every hour of labor at a fair 

 price, is charged against the business. On the other hand, the 

 value of every egg and every fowl sold or used for the house table 

 and of everything that is disposed of, including the poultry manure 

 and the feathers if they can be sold, is placed on the credit side 

 of the account. At the end of the year, or, in fact, whenever the 

 poultryman wishes to balance his accounts, a new inventory is 

 made of all the belongings of the poultry plant, including new pur- 

 chases, fowls, tools, etc., and the estimated value of all the poul- 

 try and poultry products and food on hand. The sum of these is 

 placed on the credit side of the account. The difference between 

 the total amounts of the debit and credit sides of the books should 

 show the actual profit or loss. We will hope that it is a good 

 round sum on the right side of the account. 



