Points of Management. 247 



of the year (which does not necessarily mean January 1st), and 

 the money value of these will represent the capital invested 

 in the yard. Then he will require several pages to he set 

 aside for the cash account, in which all his money receipts 

 and expenditure should be set down day by day, together with 

 the particulars of the same. Next will come the egg account, 

 which will show the number of eggs laid, and the way in 

 which they are disposed of. If the number of fowls kept be 

 only few, and not very fluctuating, it will not be requisite to 

 have a poultry register ^but if the stock bo a large one, then 

 it will be advantageous to keep such an account, adding all 

 the birds hatched or purchased, and, of course, taking from 

 those the sold, killed, or otherwise disposed of. A hatching 

 record is very useful during the breeding season, in which 

 the date of setting the hens, the date the eggs are due, the 

 number fertile and hatched, and breeds, can be enumerated. 

 This prevents many mistakes being made, but in some yards 

 a simpler plan is adopted, namely, that of hanging a card 

 above eaeh ' hatching box, upon which these particulars are 

 entered, and all that need then be put in the books are the 

 numbers hatched. At the end of the twelve months the 

 stock of fowls, &c. should again be revalued, and a balance 

 sheet made, showing the operations of the twelve months, 

 with the result thereof. We must just remind the poultry 

 keeper, that the value of eggs and chickens used in the 

 household must be placed to the credit of the yard, or the 

 balance sheet will not be a true one. 



In one of our earlier chapter!?, we hinted at a system which 

 can be adopted by small farmers and other occupiers of land, 

 in which the fowls really form one in a course of rotation of 

 crops. This is not necessary on a large farm, for there the 

 birds can be placed on the land after harvest, or, as we have 

 sometimes seen, the houses maybe widely scattered apart, and 



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