FARM ACCOUNTS 



121 



of your chickens. The word chickens is written across 

 the top of the page. Whenever there are any expendi- 

 tures made for the chickens, this is entered on the left- 

 hand side of the page under debtor. Whenever the 

 chickens return an income in the form of eggs or young 

 chickens, this entry is made on the right, under the 

 word creditor. The account below is taken from Hatch 's 

 book: 



Chickens 



AVhat does the above account show as to profit or loss 

 on the investment? 



LESSON XXXVII 



1. THE YEAR'S ACCOUNT BY MONTHS 

 Prepare twelve pages in your agricultural note-book, 

 one for each month of the year. Use the cash account 

 svstem as shown below : 



