PRAIRIE FARMER'S POULTRY BOOK 



Quarterly Summary 



When the gross income and total expenses for the quarter 

 have been determined and the inventory for the end of the 

 quarter has been taken, then, by using Schedule No. IV, it is 

 a simple matter to determine the quarterly gain or the quar- 

 terly loss as the case may be. 



Annual Summary 



The status of the year's business is determined by using 

 Schedule No. V. The total of all quarterly net losses de- 

 ducted from the total of all quarterly net gains (incomes) 

 should give the net income for the year. But there may be 

 other receipts than those included in the quarterly schedule, 

 viz., from insurance, sales of equipment, show premiums, etc., 

 and these should be added to the total of quarterly net incomes. 



So, also, there, may be added to the total of quarterly net 

 losses all repairs and depreciation of buildings and other items 

 of expense not included in the quarterly schedules, such as 

 interest on borrowed money, taxes, insurance, etc. A separate 

 list of these expenses should be made and entered elsewhere 

 in the record under Schedule XII. 



An annual summary based on the requirement of the in- 

 come tax schedule should be made as outlined in Schedule 

 No. V. The data for this summary can be obtained from the 

 statements of income and expenses as found in Schedules 

 No. II, No. Ill, No. IV, No. X, No. XI and No. XII. 



Daily Egg Record 



Schedule No. VI is used to make a record of all eggs 

 gathered and disposed of each day. The eggs may be gathered 

 from separate jpens or from the general flock, or both. They 

 may be given away, devoted to table use, sold on the market, 

 used for incubation, or used to fill orders. This record will 

 be of great value if faithfully and accurately made. 



Incubation Record 



A record of eggs set is of value for reference. From this 

 record it is possible to determine the date of hatching, the 

 value of the eggs used in incubation, the fertility of the eggs, 

 and the age of a chick when it has reached maturity. Refer to 

 Schedule No. VII. 



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