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AgroSource 4 Farm Accounting

This guide is about the farm as a commercial enterprise operating in a market economy. Generally the word farm has a wider meaning namely land, livestock and crops, farm buildings and a house; and a place where people live and work and where financial-economic aspects are not the only ones which are important for the people who live on the farm. In our guide the farmer owns or rents land and farm buildings, borrows money if and when necessary, owns and buys livestock, equipment and machinery, buys other input in the form of goods and services, and sells farm output; all this with the purpose of.