SIMPLE SYSTEM OF ACCOUNTS 



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not necessary to employ a highly involved system of book- 

 keeping, but a simple record of costs and sales, the revenue 

 derived from eggs, meat, and other sources, such as feathers and 

 manure, and the cost of production, the feed, labor, repairs, 

 improvements and general overhead expenses. A good record 

 should be complete, concise and convenient; above all else it 



Fig. 63. — Suburbanite's poultry plant. 



should be accurate. The best way to insure accuracy is to 

 keep the account up to date by a few minutes' work each day. 



To those who are unaccustomed to keeping accounts, it may 

 seem rather difficult on first thought to keep tabs on a flock of 

 hens. In reality it is quite easy. Some subjects are rather 

 obscure at first, but if they are initiated, one by one, a simple 

 general scheme will evolve, one that will be easy to follow there- 

 after, and prove unquestionably helpful. 



Back lot poultrymen, those who raise but a few hens a year, 

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