90 POULTRY LABORATORY GUIDE 



Credit the yoiing stock department as fol- 

 lows : — 



All stock sold or turned to the laying and 



breeding stock department. 

 All young birds sold to outside sources, 



whether alive or dressed. 



The above system, while requiring consider- 

 able time to keep right, is absolutely necessary 

 on a large plant where the owner must be able to 

 tell at a few moments' noti ce j ust what each branch 

 of his business is doing. The books should be 

 balanced at least monthly, and oftener if desired. 



Make an outline for a system of single and 

 double entry book-keeping for a medium-sized 

 poultry plant. 



EXERCISE XXVIII 



Convenient Poultry Records 



The following blanks have been used by the 

 author for many years and have proved very 

 satisfactory. The idea in keeping records is to 

 enable the owner or the manager of the poultry 

 plant to tell at any time just what any branch 

 of the business is doing ; they make a valuable 

 asset to a complete system of book-keeping and 



