466 RECORDS, ACCOUNTS AND ADVERTISING 
can tell at a glance which of the scheduled items is the heaviest, 
and the relations between the different sources of income and 
expense. This system reduces labor, for it is unnecessary to write 
each time the source of expense or income, since the column itself 
is so headed. This is sometimes called the ‘‘ Column System.” 
In keeping records and studying expenses, those of labor 
and feed will, as a rule, be found the heaviest. In some cases 
labor will be a small item, as the poultryman has a plant of such 
small size that he can do all the work himself; but the cost of 
feed is continuous, and this must be watched carefully, and every 
attempt made to keep it down by purchasing feed direct from 
producer, by compounding efficient yet economical rations, and 
by cutting out sources of waste in feeding. 
Yearly Summary Sheet. 
Dr. 
Fi Miscel- 
Equip- 
Date Feed. sent: Labor. ig Total. 
January........... ‘ $18.00 Lae ite $2.45 $31.70 
February. he ‘i arena $2.00 2.09 14.85 
March... 20.00 | ......- 9.90 41.40 
April. 8.00 2.00 10.47 34.27 
Mais eichents tog eile ld BRIO ae ORES w Wepahee aS Bate. yet aieaiets 5.35 18.35 
SIMO ss, jrewesin'' hin suas Ace act Oia lematye RP ene BS & 2.50 5.45 23.45 
DAY since cic Seton dee Settle 4. 2 yeeay eee a aS 1.10 15.25 
AULUSt. tec tae Stee teh eeeete| 23:80) si.ees- |) vag 4.95 18.75 
September ie Serene 2.25 45 17.70 
October ic iis sie co haa snes wee ees ae Siaieis Seeger: 2.75 18.85 
November Ssvesisle 1.00 1.43 17.23 
December 8.15 21.90 
Total $46.00 | $9.75 | $54.45 | $273.70 
Cr. 
Market Hatch- | Market | Breed- 
ing poul- ing Total. 
Date, eges eggs try. stock 
1910, 
ATA TY sie 5 idole iovet dunia dane sesansbarececoeien Oe 6 $21.65 | ...... $2.35 | ...... 24, 
Be DIUARy seed iccidyuve-ysovcevecaareotoereraveneratensen a4 24.83 | ....5. 3.30 ees ye 
PPCM cis ian ciated 3 anereee a eae aay e eas 20.66 $6.50 3.50 $10.00 40.66 
ASD T Ill ia segs ced aces ara acavnts Waiawens Saeed 16.63 8.75 2.35 10 35.73 
BY caienaie ocean Sees Oreo Ramee 11.52 4.50 4.25 8.00 28.27 
IUNC oieiee es waste oadagios Hades aT Ae 6.00 5.75 15.20 10.00 36.95 
DULY siijincaecache cameos 2 ASRS ENA E OS 7.08 2.00 22.15 8.00 39.23 
AUBUSE iu. .oi05 45 adeia Mette NANA 4 Oe 5:37 [Pee e sks 13.90 4.00 23.27 
Septem bers esc 0-8 vend Headeein.g histovanace 6 DIO Tiss cee 10.80 3.00 22.90 
October. ... sn 8.60] ...... 4.40 9.00 22.00 
November. , 8.17 7.85 15.00 31.02 
December. . 12.56 sie 4.05 20.00 36.61 
GT 5 88 ibe a Oe e Aer On 4 $152.17 | $27.50 | $94.10 | $95.00 | $368.77 
