System of Accounts. 



35 



reflecting, with a very keen business man wlio was shown one, " That's all very well ; but time, sir, 

 time ! " A simple cash account, divided into three or four heads on each side, thus, will answer 

 every useful purpose and give very little trouble, while it may be balanced up as often as preferred, 



but every year at least. Where fancy poultry is bred, an additional column may be needed for 

 show and other items ; but the simpler the whole be kept the better, so that the comparative 

 profit of eac/i branch of the concern can be ascertained. This is important, as any useless or 

 losing department can often be discarded, to the saving of trouble, and at the same time improve- 

 ment of the exchequer. In many cases a simple cash account, not subdivided at all, will be 

 sufficient. We have employed such for years, with an expenditure of from £Zo to ;^ioo per 

 annum ; and whenever we wish to investigate or analyse anything apparently wrong, simply go 

 through the year's record and add up the expenditure under the head required, which takes less 

 time by far than keeping an elaborate account throughout. But any account, fairly kept, and with 

 judicious management, will prove conclusively that those who believe poultry cannot be made 

 remunerative do a grievous wrong to the most profitable and productive of any live stock in 

 the world. 



