Western Sustainable Agriculture Research & Education
(SARE) Farm Internship Curriculum and Handbook
|Tom and Maud Powell and Michael Moss, Sustainable Farmers, Jackson County, OR.
Technical advisor: Tim Franklin, Jacksonville, OR.
Curriculum advisor: Peter O’Connell, Jacksonville, OR.
Web advisor: National Center for Appropriate Technology, Butte, MT.
The learner will…
- …examine various purposes of maintaining financial records.
- …review typical income categories and expense categories essential to proper record keeping.
Purpose of Maintaining Financial Records
- Tracking the farm’s financial progress
- A tool for future planning
- Receipts – for all purchased inputs, tools, seeds, etc
- Ledger – to track expenses and income, derive profit or loss
- Sale of produce, grain, seed crops, livestock, etc.
- Sale of plants or nursery stock
- Cooperative distributions
- Custom hire and consultation
- Misc. payments
- Vehicle – acquisition, maintenance and repair
- Equipment – acquisition, maintenance, and repair
- Custom hire
- Depreciation on equipment, buildings, fencing, implements, vehicles
- Insurance – vehicles, buildings, crops, liability
- Plants and nursery stock
- Interest on loans
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