Show account system very essential by 0 R conkey the proprietor of farm te is sure to have an accurate estam ua of keeping accounts for it is as feces sary sury sto to piloting his business to S si lo 10 sa as it is ta to the successful run mug ning of a store or dr factory this principle plin ciple applies to the farmer or any person who keeps a uok of chickens as a side line aside from the fact that the uc bc curate curat keeping of an account system will often create a liking for and an interest in poultry raising that might not otherwise be awakened and is likely to develop in the poultry owner a spirit rut economy that will help him greatly in the management of ot r other affairs it has many practical advantages that should make ms ke it invaluable Us its greatest value of course lies in tho the fact that it enables a poultry owner to determine at any time whether his birds are being kept at a profit or loss and the extent of tho the profit or loss at any given period however an accurate account tern tem will also enable a poultry owner to deterring deter rino ine the effectiveness of his feeding raf rations lons for it will show whether the receipts from the eggs laid by his bens hens give give him a 9 reasonable profit over cost of their feed home grown grain should be charged at market prices and all the eggs kept for home consumption loir should be credited at the prices that would be obtained from them if they were sold thon 1 if the hens do not pay for their blaid experiments should be made to make the feeding method mere more effective in addition cuccur uc curite de account rc lords are likely to lc le valuable for fu ture reference for instance a corn com parison 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 ov or not a change of existing methods is advisable for starting an account system there could be no better time than the beginning of the ner ne year simplicity should be tho key note for the system that rill be valued moat mot will be the one that will require only u a few minutes a day or every couple days to make the necessary entries A loose leaf binder or blank account book about obtainable tai at any stationery stationer store m iiii prove move excellent for holding the ret A single system that will answer the requirements of 0 cheaver the average poultry owner yet requires very little work can be laid out as follows mark the word debit at the extreme upper the sheet on the left side of your account bobik and the word credit at the top of the sheet shee t opposite it on the right side these two sheets will be for january records and eleven more left side debit sheets and ele a leverr more right side credit sheets can be used for tho the other months of the year the debit sheets should be ruled into six calums headed date item feed equipment miscellaneous total on the debit heet sheet tot or january should be entered all money spent during Janu january arr for instance three bushels of wheat bought on january alth at a bushel should be set down as follows l ll IG 10 in the ebu wheat at 1204 in the item column binca ince this is used as feed the total cost 3 60 should be put down in the feed column and this 3 60 should tiso also be put dolif in f the he total column 1 the sheets should also be ruled into six columns headed date item market eggs market poultry miscellaneous total on the credit sheet for january should be ente icid all money received during that month eight dozers of eggs egg sold old I 1 ss on january at 44 cents a dozen would therefore be set down as to fol anva 1 l in the date col column dmn 8 biloz eggs e at in the item co col uran the total amount received for the eggs 3 62 52 in tho market eggs column and this 3 52 also in the total co column lumin probably the only entry whose handling is 1 likely to bauso the poul tri owner any study is when the eggs ate ai e kept for hatching they like eggs kept for home consumption should be credited credit pd d at ohp prevailing selling arico but as they must be classed with feed and equipment as an investment to produce more profit they should also bo be charged in miscellaneous c column mn of the current debit sheet the transaction simply represents a sale by the poultry owner to himself and therefore requires two entries at the end of each month the tat d column of each sheet for that month shoals be added up lip and the dif difference ferenec between the two colu columns will show shou tho profit or 1 1 oss of the birds for that month if tb this ls process is repeated each month it will soon enable the poultry owner to accurately cura tely determine whether vh ether his flock is a paying or losing investment with no additional work this system lan be expanded lo 10 show whether tho the birds are paying back the principal of the investment which they represent to do this the poultry owner should put down on his first debit sheet a fair valtia valuation tion of his flock poultry buildings und and equipment and at the end of each month carry the profit or loss balance over to start with on i the following month at first the balance balante will be overwhelmingly on tho debit side but if U the birds ara given good care and management i will probably decrease gra gradually dually until eventually the balance is on the right side gue guesswork guess as work is gnp un profitably and often costly in any business ind find for this reason every poultry owner should keep some sort of accurate records when once tried he will find flad them worth LADY times the little bit of pie pleasant amant clerical work in evolved in tho the district court of the Fie seventh judicial district in and for carbon county state of utah raymand philip phillp a francesco I 1 guarascio jua gosto Matri madagan agan Ms S Span arello lul Adamo Glovanni fratto fratto john plate plute pictro relva salva loro Sel learo D dl 1 An anno onto gueseppi gul P api guj angolo Gi GIgl gilotte joseph gornick antonio maria marla T Tan gorn angelo valpo mig slig lloro and Scar louis M ole naro nick bosio frank lupo giovanni Glov annl an olmo fadzio Gul soppi fad ilo do nicolo porri perri antonio vingenzo VIn gonzo martl marti no angolo angelo cosentino Co frank cartnal Voc Vec lilo car mano vecchio carmine hec 0 lilo 1110 perri antonio garofalo Garo falu hulstine stine no roil Q marl perri jac jaco 0 to butch Gul bonabel Ilo Bo an tonto tonio Cs terina Guaras guarascio Oua clo di horario Ho sario to gilt aill areano gueseppi Gul co coo elle A dolenc poni paril jr dominic Dorn inic verri perri maie G perri perd michelo 0 o nell rosario Itoi arlo badilo angelo 0 1 nicola Jaco jacobucci buce cc do roo Ko rosarlo rosario fidfl fra frank picolla colla saut lupo aw and alfonzo broccoli v price nice ml company i a corporation defendant notice la Is hereby givan that robt me kuno was appointed rf rz reever elver ever of the property of the price macaroni corn pany n corp corporation oraton by ty tho the order of honorable A if christen sen judge of the tho district court of the seventh judicial district of the state bf utah on the tho ath day of november 1015 said receiver gives notice to all cred igors to pre present bent their claims properly itemized and an d toon to en or before the tile day of january Janu alry iola at the th office of 6 co of pf the re receiver celver at the tho mckana forwarding Cro panya bull dlag price utah ROUT receiver Ree elver of the price macaroni corn cow pally first pub dec 24 1815 last pub jan 7 1910 |