Excerpt from Farm Accounting
From the literature on the subject, nearly all of which has been published during the last five or six years, one might be led to think there was something strange and uncommon about the keeping of records of business transactions on the farm. In the last several years, many record books and bulletins on farm bookkeeping and farm costs have been published. With very few exceptions these bulletins deal with the subject from a purely statistical point of view, without involving principles of double entry bookkeeping or the fundamentals of accounting theory. Very often they fail to provide for proper correlation and interpretation of results after they are obtained. These bulletins have proved to be of considerable value, however, in creating a desire on the part of the farmer for a better knowledge concerning his financial condition and progress.
Perhaps the reason the subject is considered in the bulletins from the statistical viewpoint only is found in the fact that double entry bookkeeping has been treated so often in the past as a weird and difficult subject unrelated to anything else, requiring familiarity with a great many rules and the use of a great amount of time to operate. Naturally this would not appeal to the farmer returning from a hard day"s work.
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