System of Accounts. 
35 
reflecting, with a very keen business man who was shown one, “That’s all very well ; but time , sir. 
time ! A simple cash account, divided into three or four heads on each side, thus, will answer 
every useful purpose and give very little trouble, while it may be balanced up as often as preferred, 
RECEIPTS. 
• EXPENDITURE. 
Date and Particulars. 
Eggs sold 
or used. 
Chickens 
sold or 
used. 
Old Stock 
sold. 
Total. 
Date and Particulars. 
Chicken 
Food. 
Stock 
Food. 
Stock 
bought. 
Utensils, 
Repairs, and 
Sundries, 
including 
Attendance, 
if any. 
Total, 
but every year at least. Where fancy poultry is bred, an additional column may be needed for 
show and other items ; but the simpler the whole be kept the better, so that the comparative 
profit of each branch of the concern can be ascertained. This is important, as any useless or 
losing department can often be discarded, to the saving of trouble, and at the same time improve- 
ment of the exchequer. In many cases a simple cash account, not subdivided at all. will be 
sufficient. We employed such for years, with an expenditure of from A8o to Aioo per annum ; 
and whenever we wished to investigate or analyse anything apparently wrong, simply went 
through the year’s record, and added up the expenditure under the head required, which takes less 
time by far than keeping an elaborate account throughout. But any account, fairly kept, and with 
judicious management, will prove conclusively that those who believe poultry cannot be made 
remunerative do a grievous wrong to the most profitable and productive of any live stock in 
the world. 
