88 POULTRY LABORATORY GUIDE 



In the above outlined system of double entry 

 the debits and credits will be placed somewhat as 

 follows. 



Debit the laying stock with the following 

 items : — 



Stock purchased or received from the young 



stock department. 

 Food purchased. 

 Labor. 

 Supphes. 



Credit laying stock with the following: — 



Eggs sold. 



Live stock sold. 



Meat and feathers sold. 



Debit the breeding stock with the following: — 



Stock purchased and received from the 



young stock department. 

 Food purchased. 

 Labor. 

 Supplies. 

 Advertising, etc. 



Credit the breeding stock with the following: — 



Eggs sold to outside sources and to incuba- 

 tion department. 

 Live poultry sold for breeding stock. 



