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FARM RECORDS
Record keeping has always ben essential for management of a farm unit. With the increasing complexity of farm operations increasing amounts of cash flowing through the business, and the large amounts of credit used by today's farms, there is a greater need for a formalized record system Analysis of the farm records should help to Improve the management, organization and efficiency of the farm business as it develops.
To provide the necessary information for analysis of the farm business, five basic types of records are necessary: an inventory record: depreciation schedule an income and expense record: a cash receipts and expenditures record: production records.
An enterprise is a particular segment of the total farm which produces revenue and incurs expense. It may be farm crop production or more specific wheat production, or the hog feeder enterprise. The combination of all enterprises on the farm makes up the total farm unit.
Record keeping helps to separate information about each enterprise.
This information allows comparisons of profit levels among enterprises.
These comparisons are particularly helpful for future decisions regarding changes in production methods or capital expenditures.
Farm records are usually kept for two purposes to provide information required for filling income returns and to provide information for decision-making.
Records kept for taxation purposes must be accurate. For analysis purposes, revenue and expenses should reflect actual sales and purchases.