Live Stock Treatment !! Help Me !!

hello Sir,

Please guide me about Live Stock Treatment in Balance sheet.

I want to prepare Income Tax Return of Prop. of a Milk Dairy.

who have 8 cow and sell milk to his customer.

due to confusion, i can not prepare his documents.

please help me 

Profit n Loss A/c banega ya income n expenditue A/c banega kuch bhi samaz nahi aa raha hai