Find Us on Facebook Follow Us on Twitter Follow us on Pinterst Visit the ATTRA Youtube Channel

What Is Sustainable Agriculture?

Master Publication List


Energy Alternatives

Beginning Farmer

Field Crops

Horticultural Crops

Livestock & Pasture

Local Food Systems

Marketing, Business & Risk Management

Organic Farming

Pest Management

Soils & Compost

Water Management

Other Resources

Calendar of Events

Home Page

Contribute to NCAT


Newsletter sign up button

· Privacy Policy · Newsletter Archives

RSS Icon XML Feeds

RSS 2.0: Events, Breaking News, Funding Opportunties Atom: Events, Breaking News, Funding Opportunties


NCAT strives to make our information available to everyone who needs it. If you are a limited-access or low-income farmer and find that one of our publications is just not in your budget, please call 800-346-9140.


How are we doing?
Home > Master Publication List > Western Sustainable Agriculture Research & Education (SARE) Farm Internship Curriculum and Handbook > Financial Records

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.

Published 2007
Updated 2010

Financial Records

Learning Objectives
The learner will...

  • ...examine various purposes of maintaining financial records.
  • typical income categories and expense categories essential to proper record keeping.


Purpose of Maintaining Financial Records

  • Taxes
  • 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


Income Categories

  • Sale of produce, grain, seed crops, livestock, etc.
  • Sale of plants or nursery stock
  • Cooperative distributions
  • Custom hire and consultation
  • Misc. payments


Expense Categories

  • Vehicle - acquisition, maintenance and repair
  • Equipment - acquisition, maintenance, and repair
  • Custom hire
  • Depreciation on equipment, buildings, fencing, implements, vehicles
  • Feed
  • Inputs
  • Fuel
  • Insurance - vehicles, buildings, crops, liability
  • Seeds
  • Plants and nursery stock
  • Supplies
  • Labor
  • Utilities
  • Rental/lease
  • Mortgage
  • Interest on loans
  • Marketing


«« Back to Intern Curriculum


Back to top

This page was last updated on: August 25, 2014