POULTRY LABORATORY GUIDE 87 



EXERCISE XXVII 

 Poultry Book-keeping 



Either single or double entry may be used, 

 the single entry system being very simple and 

 in many cases the most advisable. It consists 

 of a day book in which is recorded all money 

 spent for supplies, help, repairs, feed, etc., and 

 all money taken in for sales of eggs, live poultry, 

 dressed poultry , feathers, etc. ; credits and 

 debits are kept. 



If the business is large and many cash and 

 credit sales are made, it is advisable to keep an 

 order book, sales book, cash book, and ledger, 

 which are filled out every evening. 



When the business reaches large proportions 

 and is divided into many departments, it is nec- 

 essary to keep a double entry system of books 

 which will show at any time the exact status of 

 any branch of the business. It may be well to 

 divide the account as follows : laying stock, 

 breeding stock, young stock, incubation, brood- 

 ing, etc. 



The poultry business is a business of details, 

 and anything which enables us to find the leaks 

 and stop the losses will go just so much farther 

 towards making it a success. 



