2l8 THE BUSINESS OF DAIRYING 



being taken that a good product should sell itself. 

 The price charged for the milk was the same as in 

 previous years. During the first year, when changes 

 were being made, there was an increase in the sales 

 of but 5 per cent. The following year, when milk 

 that was clean as well as rich was guaranteed, the 

 increase amounted to about 19 per cent., or a total 

 gain to the farm of about $1,000 in the annual in- 

 come. This was obtained with little other increase 

 in cost than in the extra animals and in the feed, as 

 the labor necessary for handling the milk in produc- 

 tion and delivery was the same as that found neces- 

 sary in the case of the smaller product. In the years 

 which followed, the increase was even more marked, 

 these results being obtained wholly by better busi- 

 ness management resulting in a high-grade product. 



CHAPTER IV 

 BUSINESS ACCOUNTS ON A DAIRY FARM 



The importance of keeping separate farm records 

 has already been emphasized, and the business ac- 

 counts are no less important in the general system. 

 A complicated system of records involving double- 

 entry bookkeeping is not necessary on the average 

 dairy farm, but a simple cash account and a ledger 

 is within the compass of the average farmer and 

 (with an inventory taken once a year) is all that is 

 required. 



The specimen pages shown herewith help to 

 make this clear. For the sake of brevity the milk 



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