BUSINESS MANAGEMENT 325 



for market eggs, eggs for hatching, etc., as well as the quan- 

 tity sold during that period. The totals as obtained at the 

 bottom of the debit and credit side of this monthly state- 

 ment should be carried over to the yearly record which is 

 shown on page 324. 



The yearly feed record is not regarded as absolutely 

 necessary, for the information may be secured from each 

 of the monthly statement sheets. If a feed record is desired 

 separate from the information given in the monthly state- 

 ^ment, however, this form may be used, enabling one to 

 tell at a glance the time, quantity, and cost of feeds purchased 

 and used. Such information may be of considerable value 

 when laying in a supply of feed for the year. In the 

 event that feed is not purchased and in its stead home-grown 

 feed is used, measure out a quantity at a time and place 

 it where it will not be used for any purpose other than 

 for the fowls, charging this feed to yourself at current 

 prices. When this amount of feed is used, repeat the 

 operation. In this way a more accurate record of feed 

 costs can be kept. 



The yearly egg record provides a space for each 

 day in the month wherein the number of eggs produced 

 may be recorded. At the end of the month the monthly 

 column should be totaled to determine the number of eggs 

 produced during that time. At the end of the year the 

 number of eggs produced during each of the 12 months may 

 be added to secure the yearly egg record. The average nirni- 

 ber of eggs per hen each month may be obtained by adding 

 the nimiber of hens in the flock at the beginning of the month 

 to the number of hens in the flock at the end of the month 

 and dividing this total by 2, which will give approximately 

 the average number of hens during the month. The 

 average production per hen is the total number of eggs 

 divided by the average number of hens. 



