The cause of creamery failures can often be attributed to lack of business records. Yet the amount of labor required to keep a complete set of books is not large. If it seems impossible to begin a complete system at once, it is none the less advisable to make a start, at least. The proper way to start is to make a record of purchases and sales and at the end of each month follow this up with a complete inventory report. From the information thus recorded the profits or losses for the month can be determined.