The Cecil Whig. [volume] (Elkton, Md.) 1841-current, 1916-01-15
By G. f. CONKEY.

The proprietor of any commercial
poultry farm is sure to have an accur-
ate system of keeping accounts, for 1T
is as necessary to plotting his business
to success as it is to the successful
running of a tore or factory. ThI-
same principle applies to the far ..er
or any person ~ keep 2 1ock CT
chickens as side line.
Aside from the fact that the accu-
rate keeping of an account system Will
often create liking for and an inter
est in poultry raising that might not
otherwise be awakened and is likely
to develop in the poultry owner
spirit of economy that will help him
greatly in the management OF other
affairs, it has many practical advan-
tages that should make it invaluable.
Its great value. of course, lies in the
fact that it enables poultry owner to
determine at any time whether his
birds are being kept at profit or
loss and the extent of the profit or
loss in any given period.
However, an accurate account SyS-
TEN will also enable poultry owner
to determine the effectiveness Of his
feeding rations. for it will show whe-
Their the receipts from the eggs laid
bv his hens give him a reasonable
profit over the cost of their feed. All
home grown grain should be charged
at market prices and all eggs kept for
home consumption should be credited
at the prices that would be obtained
for them if they were sold. Then, II
the hens do not pay for their board,
experiments should be made to make
the feeding methods more effective.
In addition. accurate account rec
ords are likely to be valuable for
future refNence. For instance, n
comparison of records extending over
several years will show whether or
not an improvement has been made in
the management of the flock and
thereby whether or not change OF
existing methods is advisable.
For starting an account system
there could be no better time than
the beginning of the new year. Sim
plicity should be the keynote, for the
system that will be valued most will
be the one that will require only d
few minutes a day or every couple
days to make the necessary entries
A loose leaf binder or blank account
book about 8x10, obtainable at any
stationery store, will prove excellent
for holding the records.
A single entry system that will an.
swer the requirements of the average
youltry owner, yet require very little
work. can be laid out as follows
Marx the word Debit" at the extreme
upper edge of the first sheet on the
left side of your account book and
he word "Credit" at the top of the
sheet opposite it on the right side.
two sheets will be for January rec
ords and eleven more left-side Debit
sheets and eleven more right-side
Credit sheets can be used for the
other months of the year.
The Debit sheets should be ruled
into six columns, headed: Date, Item,
Feed, Equipment. Miscellaneous, To-
tai. On the Debit sheet for January
should be entered all money spent dur
ing January. For instance. three bu-
shells of wheat bought on January 18th
at $1.20 a bushel should be set down
as follows: "1-11-16" in the Date
column; "3 bu. wheat "a $1.20" in the
Item column; since this is to be used
as feed, the total cost $3.50, should be
set down in the Feed column; and this
$500 should also be put down in the
Total column.
The Credit sheets should also be
ruled into six columns. headed: Date,
Item. Market Eggs, Market Poultry,
Miscellaneous. Total. On the Credit