No. 4.] POULTRY KEEPING ON THE FARM. 351 



counts, a new inventory is made of all the belongings of the 

 poultry plant, including new purchases, fowls, tools, etc., 

 and the estimated value of all the poultry and poultry prod- 

 ucts 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 ho})e that it is a 

 good round sum on the right side of the account. 



