Open Access. Powered by Scholars. Published by Universities.®

Taxation Commons

Open Access. Powered by Scholars. Published by Universities.®

Federal Publications

Agriculture -- Accounting

Publication Year

Articles 1 - 2 of 2

Full-Text Articles in Taxation

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve Jan 1922

Use Of A Diary For Farm Accounts, E. H. Thomson, O. A. Juve

Federal Publications

This Bulletin tells how a diary may be used for keeping certain farm records. Farmers have need of two kinds of accounts�first, those in which are recorded items of a financial nature, such as receipts and expenditures, and, second, those in which are kept records of farm work and production, such as dates of planting and of harvesting, crop yields, feed fed to live stock, etc. On the average farm, where the business is not too large, a diary is a very convenient means of keeping all these records. The farm home and the farm business are intimately associated; the …


Farm Bookkeeping, E. H. Thomson, United States. Department Of Agriculture Jan 1920

Farm Bookkeeping, E. H. Thomson, United States. Department Of Agriculture

Federal Publications

Adequate records are necessary to the efficient management of any business. The farmer, to be successful, must be a business man as well as a grower of crops and producer of livestock. As a business man he should have suitable business records. Farmers, as a rule, are highly individualistic in their methods, and farm business conditions vary widely. Accordingly, ready-made systems of farm accounts seldom bring out all the facts that the farmer ought to know. Systems must be developed to fit each man's requirements, and efforts to shape one's needs according to a prepared system not based primarily on …