"Well, my boy," said Mr. Tapley, as he finished the
demonstration, "there is still another method of preparing
a fowl for the spit, and that is, booing it. But I don't
suppose you will be asked to bone a fowl once in your
life, so I will just drop out of my rig and have a wash ;
and we can then get to the grand finale ! You go back
into the den, and I will be with you in two twos." Mr.
Tapley having returned, we fell to and discussed the ques-
tion of profit. The poultry account book was brought out,
and it was quite a simple one. No double entry book-
keeping here ; a plain statement of payments for food, one



134 POULTRY AND PROFIT

or two entries for fowls, and at the beginningf the sum
for appliances. On the other side a note of cash received
for eggs and fowls.
"I don't believe in keeping elaborate accounts, my boy,
since they are apt to get confusing. I just enter what it
costs me toi feed the fowls and chickens, and I never
trouble to keep a separate account for the chickens. On
the other side I put down what I receive — or should re-
ceive, because the ' house ' sometimes has the eggs and
fowls put on the slate and refuses to pay when settling
time comes ! You will have to watch that, or you may
find the better half thoroughly merits her name ! How-
ever, I put the eggs and fowls at the prices I am receiving
for them by those who pay, and that is how I strike my
balance.
