A well organized and complete set of records is an important part of a successful farm business. Farm records are needed to prepare income tax reports, as a basis for credit, and to assist with management decisions including lease arrangements, insurance programs, cropping decisions, marketnig, and participation in government programs.
Many options are available to Nebraska producers. They range from the simple hand-kept record books to fully computerized systems. A description of the major alternatives that are available to Nebraska producers follows in this publication

Friesen, James E.

Massey, Raymond E.

Powell, Timothy A.

English

DigitalCommons@University of Nebraska

University of Nebraska - Lincoln DigitalCommons@University of Nebraska - Lincoln Historical Materials from University of Nebraska-Lincoln Extension Extension 1992 EC92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers Timothy A. Powell University of Nebraska - Lincoln Raymond E. Massey University of Nebraska - Lincoln James E. Friesen University of Nebraska - Lincoln Follow this and additional works at: https://digitalcommons.unl.edu/extensionhist  Part of the Agriculture Commons, and the Curriculum and Instruction Commons Powell, Timothy A.; Massey, Raymond E.; and Friesen, James E., "EC92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers" (1992). Historical Materials from University of Nebraska-Lincoln Extension. 1562. https://digitalcommons.unl.edu/extensionhist/1562 This Article is brought to you for free and open access by the Extension at DigitalCommons@University of Nebraska - Lincoln. It has been accepted for inclusion in Historical Materials from University of Nebraska-Lincoln Extension by an authorized administrator of DigitalCommons@University of Nebraska - Lincoln. Nebraska Cooperative Extension EC 92-89f-CFarrn Financial Records:Record-KeepingAlternativesFor Nebraska ProducersTinothy A. Powell, Raymond E. Ilfiassey and James E. FhiesenThis is one in a series of fourextension publications on farmfinancialrecords. Otherpublicationsin this series include: EC 92-888-C,Farrn Financial Rccords: Account-ing Principlcs; EC 92-889-C, FarmFinancial Rccord,s: Selecting a Com-puterized Accounting' Program; andEC 92-890-C, Farrn FinaneialRn cord s : F inarrcial Analy si s.A well organized and completeset of records is an important part ofa successful farm business. Farmrecords are neededto prepare incometaxreports, as abasisfor credit, andto assist with management decisionsincludinglease arrangements, insur-ance programs, cropping decisions,marketing, and participation in gov-ernment programs.Many options are available toNebraska producers. They rangefrom the simple hand-kept recordbooks to fully computerized systems.A description of the major alterna-tives that are available to Nebraskaproducers followsl.Hand-Kept RecordBooksTlrere are manyhand-keptrecordbooks available to Nebraska produc-ers. fire initial expense for tbis typeof system is typically less than theother types. However, group sum-mariesz are unavailable for ssmpari-son and the support and service ofacomputerized accounting programor record-keeping service is not avail-able. A discussion ofselected recordbooks follows. Features availablewith each are found in Table 1.Nebraska Fqrm ond RotoehBwittrlca RnotdThis hand-kept record book isavailable from Nebraska Coopera-tive Extension, Instihrte of furi-culture and Natural Resources,University of Nebraska-Lincoln.Commonly called the Blue Book , itis designed to allow the recording ofreceipts, expenses, and other infor-mation. The Slue Boox- is availablefrom any Nebraska extension offrceor from Bulletin Distribution, 105ACB, University of Nebraska-Lin-colrl Lincoln, NE 68583-0918. Askfor publication FM-88-4. There is acharge of $4.00 per book, plus localand Nebraska sales tax plus $1.50shippingfor the Slue Book-.Fann Credit Services Fonnond, Ranah Reeord. BookTtre Farm Credit Services pro-vides a record book for use by farm-ers and ranchers. The Farm CreditServices record book is available fromany local Farm Credit Services of-fice. It is free to Farm Credit Servicescustomers.Farm Fandly Record, BookTTre Farmers Home Administra-tion (FmlIA) provides a farm andranch record book. The FarmersHome Administration record book isavailable from any Farmers HomeAdministration offrce. It is free toFtnIIA customers.UWlThis discussion, although e:rteneive, is not all enompasaing. Some record books or systemsmay be excluded. I'hig information is not intended to endorse any pmduct.?Gtoup sum-rries are a summaryofselect financial data(e,g.liquidity, aolvenry, prtfitability,and elfciency measures) of all members in the rccord gmup, firey are uaually given as ranges,averages, upper one-third, lower one-thir4 deviations fmm average, etc. Group summaries areugeful ag g cwFarison for the individual producer. Fmducers can conpare individud opera-tione to others to see if they are doing well or if there is mom for inpmvement,Issued in furrhersnce of C.ooperative Extension wort, Acts of May E and Jrme 3Q 1914, in cooperation with theU.S. Department of Agriorlture. Kenneth R. Bolen, Dircctor of Cooperative Extension,University of Neb,raska, Instiurte of Agriorltwe and Nanrral Resources.It is rhe policy of thc Univmity d Ncbnske-Linmln Institrtc of Agd lnuc ud Nrhrnl RclorEccc not to discriminr c the basis of rcx, agc, handicap, ne, color, religim, muitalstftrr, vetm's rtrtus, netiuul o{atrnic cigh u rcxud cientation.\-D o onc' e P rofi t ob F onn Ree ordSystemDoane Information Services offersa record book designed to keep farmrecords. Ithas been expanded to over300 pages. Profitab is availabledirectlyfrom Doane Information Ser-vices,P.O. Box28660, St. Inuis, MO63146 (314) 569-2700. The cost ofProfrtab was $29.95 in November of1991.NebraskoVrcotionalAgriculture Reeord, B ookA hand-kept record book is avail-able through the high school Voca-tional Agriculture Program inNebraska. Itis partofthe high schoolVocational Agriculture Program, butis available separatcly. Practice prob-lem sets are available to aidinrecord-keeping education. The NebraskaVocational Agriculture Record Bookis available through anyhigh schoolVocational Agriculture Program.Check with your local high schoolVocational Agriculture teacher. It isalso available from Fairbury Jour-nal Printers, Box 415, Fairbury, NE68352. The record book is free toVocational Agriculture students.There is a small charge ($2.00 inNovember, 1991) to others.'Nebrasho F antn BueineeeAs s oci otion F ortn Aec ountBoohThe Nebraska Farm BusinessAssociation NF'B$ offers a recordbook separate from their record-keep-ing services. See the NFBA underRecord-Keeping Services for a fulldescription of services offered. TheNFBA record book is available fromNebraska Farm Business Associa-tion, 112 Mussehl Hall, East Cam-pus, IJniversity ofNebraska-Lincoln,Lincoln, NE 68583-07L9 (402) 472-1399. Ttre NFBArecordbook, news-letter, and annual group summary isavailable for a set fee ($55.00 inNovember 1991).Ag Bueincce Manag:ementAceount BookThe technical community collegesin Nebraska offer the Ag BusinessManagementAccount Book separatefrom their Nebraskaland Farm andRanch Business Management Edu-cation Program. See the Nebraska-land Farm and Ranch BusinessManagement Education Programunder Educational Record-KeepingPrograms for a full discussion of thecommunity college program.The Ag Business ManagementAccount Book is available at anyNebraska technical community col-lege book store or from Adele Pub-lishingCo.,Box2S,Seward, NE 6&134(402) M3-4340. If purchased fromAdele Publishing Co., a postagecharge is added to the total price(approximately $ 10.00 in Novernber,1991).Otlwr SourceeIn addition to the record booksdiscussed, other commercial firmsand other state extension servicesoffer a record book. The extensionoffice for each state can give you thedetails on cost and availability. Ifnone ofthe formal record books provesuitable, generic ledger books areavailable from most stationary stores.A customized record-keeping systemcan be developed ftom these lefuerbooks.Table I summarizes features forall the hand-kept record books dis-cussed. All ofthe record books aresingle entry cash based systems. Themost accurate type offinancial state-ments are generated with double-entry systems, butifaccurate recordsof cash receipts and expenses,accounts payable and receivable,capital purchases and sales, loansand beginning and ending inven-tories arekept a{ustedaccrual state-ments can be generated with all therecord books.Record-KeepingSenricesMany options are available forrecord-keeping services. They rangefrom the local bookkeeping servicesavailable in most communities tostatewide services. The local servicesvary in what they offer, and do notusually provide group summariesthat allow for comparison ofthe indi-vidual firm to group averages. Localbanks may also offer recordkeepingsystems. For more information onthe local services available check thetelephone book under bookkeeping,acountants and accounting, or withyour local bank.Statewide record-keeping ser-vices commonly offer a variety ofservices including record-keeping,financial analysis, tax preparation,and consulting senrices. A descrip-tion of selected offerings for Nebraskafollows.N ebrask o F an'n Bueinc e eAsarciotionThe Nebraska Farm BusinessAssociation (NFtsA) is a businessmanagement sen'ice for the indi-vidual farm or ranch business. TheNFtsA is a non-profit organizationthat provides record-keeping andaccounting services, financial analy-sis services, tax preparation, andconsulting services.Accounting services include amanual record book (see the NFtsAunder Hand-Kept Record Books fora complete description of the recordbook) and a mail-in computerizedsystem. Analysis services includespring and summer on-site farmvisits, year end tax planning, taxpreparation, book closing, and indi-vidual and comparative analysis.Detailed enterprise analysis is alsoavailable. A computerized record-keeping/accounting program may besubstituted forthehand-kept or mail-in systems.vvvv. ContacttheNebraskaFarmBusi-ness Association, Ll2 Mussehl Hall,East Campus, University ofNebraska-Lincoln, Lincoln, NE68583-0719 @AD472-L399 for tur-ther information and costs.Iut:a Fan'm Bureau RccordsSeruieeThe Iowa Farm Bureau offers acomputerizedfarm business account-ing income tax, and financial infor-mation service. The accountingservices are accessed through mail-in record-keeping or computerizedsoftware packages. A monthly cashflow (actual and budgeted), journallisting, and ledger are provided. Endof year reports include cash flow,journal listing, ledger, schedule F,depreciation schedule, capital gainsand losses, investment credit andpersonal, non-farm, and tax-deduct-ible expenses. Enterprise, wholefarm, and comparative analysisoptions are available. Other optionsinclude depreciation schedules, per-sonal records, and retired farmer0edger- only)program. Group sum-maries are not presently availablebut they are planned in the future.The Farm Bureau records ser-vices are available statewide. Con-tact AgMaster, Farm Bureau AgBusiness Corp., 5400 UniversityAvenue, West Des Moines, IA 50265(51il 225-5658 for further informa-tion and current costs.Educational Record-Keeping ProgramsThe University of Nebraska-Lin,coln Cooperative Extension and thetechnical eommunity colleges rou-tinely offer educational programs inrecord-keeping, accounting, andfinancial analysis. For the currentoffering by the extension seryicecheck wittr your local Extension of-fice. A discussion of the communitycollege program follows.Nebraskala nd Farm ondR utrc h Bueinc s e M anag emcntEducatianProgrannThe technicat community collegesin Nebraska offer an educationalprogram that is geared towardrecord-keeping and business analy-sis. This program consists ofthreeyears of classroom instruction inrecord-keeping and business analy-sis. All participant records ane com-bined into an annual group summaryfor the entire state. Comparisons aremade on an enterprise and wholefarm basis.The first year of the programparticipants receive a hand-keptrecord book (see Technical Commu-nity College Record Book underHand-Kept Record Books for a com-plete description ofthe record book),ten classes, ten on-site farm or ranchvisits, individual farm computeranalysis, and an annual group sum-mary. In the second year classes andon-site visits are reduced to six, andthe third year, four classes and fouron-site visits are provided. Therecord-book, computer analysis andannual group summary are fur-nished each year of the program.Participation beyond the third yearis possible, with one on-site visit,along with the other services.A computerized record-keeping/accounting program may be substi-tuted for the handkept record bookthroughout the program. The spe-cifrc computer programs supportedvary by location. Check with yournearest community college for addi-tional information.The cost (at this writing) of thecommunity college education pro-gram is $165.00 per year for yearsone, two, and three. Participationbeyond the third year costs $?5.00per year. The Nebraskaland Farmand Ranch Business ManagementEducation Program is available inall community college districts. Checkwith the community college nearestto you.Additional hrfonnationDoane Information Services pub-Iishes a comprehensive directory ofagricultural software currently avail-able. Over seventy-five general ac-counting systems for personalcomputers are Iisted in the latestedition (1990) of Doane's Ag Soft-ware Directory. A brief descriptionof the software, hardware require-ments, cost, and source is listed foreach package.The directory is available for$12.95 (as of November, 1991) fromDoane Information Services, P.O.Box 28660, St Louis, MO 63146(314)569-2700.v\-\t\td$E€E*EEL..3*.5 trizgh6E isq Rl'i ,.. 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EC92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers

UNL | Libraries

University of Nebraska - Lincoln 
DigitalCommons@University of Nebraska - Lincoln 
Historical Materials from University of 
Nebraska-Lincoln Extension Extension 
1992 
EC92-891, Farm Financial Records: Record-Keeping Alternatives 
For Nebraska Producers 
Timothy A. Powell 
University of Nebraska - Lincoln 
Raymond E. Massey 
University of Nebraska - Lincoln 
James E. Friesen 
University of Nebraska - Lincoln 
Follow this and additional works at: https://digitalcommons.unl.edu/extensionhist 
 Part of the Agriculture Commons, and the Curriculum and Instruction Commons 
Powell, Timothy A.; Massey, Raymond E.; and Friesen, James E., "EC92-891, Farm Financial Records: 
Record-Keeping Alternatives For Nebraska Producers" (1992). Historical Materials from University of 
Nebraska-Lincoln Extension. 1562. 
https://digitalcommons.unl.edu/extensionhist/1562 
This Article is brought to you for free and open access by the Extension at DigitalCommons@University of Nebraska - 
Lincoln. It has been accepted for inclusion in Historical Materials from University of Nebraska-Lincoln Extension by an 
authorized administrator of DigitalCommons@University of Nebraska - Lincoln. 
Nebraska Cooperative Extension EC 92-89f-C
Farrn Financial Records:
Record-KeepingAlternatives
For Nebraska Producers
Tinothy A. Powell, Raymond E. Ilfiassey and James E. Fhiesen
This is one in a series of four
extension publications on farm
financialrecords. Otherpublications
in this series include: EC 92-888-C,
Farrn Financial Rccords: Account-
ing Principlcs; EC 92-889-C, Farm
Financial Rccord,s: Selecting a Com-
puterized Accounting' Program; and
EC 92-890-C, Farrn Finaneial
Rn cord s : F inarrcial Analy si s.
A well organized and complete
set of records is an important part of
a successful farm business. Farm
records are neededto prepare income
taxreports, as abasisfor credit, and
to assist with management decisions
includinglease arrangements, insur-
ance programs, cropping decisions,
marketing, and participation in gov-
ernment programs.
Many options are available to
Nebraska producers. They range
from the simple hand-kept record
books to fully computerized systems.
A description of the major alterna-
tives that are available to Nebraska
producers followsl.
Hand-Kept Record
Books
Tlrere are manyhand-keptrecord
books available to Nebraska produc-
ers. fire initial expense for tbis type
of system is typically less than the
other types. However, group sum-
mariesz are unavailable for ssmpari-
son and the support and service ofa
computerized accounting program
or record-keeping service is not avail-
able. A discussion ofselected record
books follows. Features available
with each are found in Table 1.
Nebraska Fqrm ond Rotoeh
Bwittrlca Rnotd
This hand-kept record book is
available from Nebraska Coopera-
tive Extension, Instihrte of furi-
culture and Natural Resources,
University of Nebraska-Lincoln.
Commonly called the Blue Book , it
is designed to allow the recording of
receipts, expenses, and other infor-
mation. The Slue Boox- is available
from any Nebraska extension offrce
or from Bulletin Distribution, 105
ACB, University of Nebraska-Lin-
colrl Lincoln, NE 68583-0918. Ask
for publication FM-88-4. There is a
charge of $4.00 per book, plus local
and Nebraska sales tax plus $1.50
shippingfor the Slue Book-.
Fann Credit Services Fonn
ond, Ranah Reeord. Book
Ttre Farm Credit Services pro-
vides a record book for use by farm-
ers and ranchers. The Farm Credit
Services record book is available from
any local Farm Credit Services of-
fice. It is free to Farm Credit Services
customers.
Farm Fandly Record, Book
TTre Farmers Home Administra-
tion (FmlIA) provides a farm and
ranch record book. The Farmers
Home Administration record book is
available from any Farmers Home
Administration offrce. It is free to
FtnIIA customers.
UW
lThis discussion, although e:rteneive, is not all enompasaing. Some record books or systems
may be excluded. I'hig information is not intended to endorse any pmduct.
?Gtoup sum-rries are a summaryofselect financial data(e,g.liquidity, aolvenry, prtfitability,
and elfciency measures) of all members in the rccord gmup, firey are uaually given as ranges,
averages, upper one-third, lower one-thir4 deviations fmm average, etc. Group summaries are
ugeful ag g cwFarison for the individual producer. Fmducers can conpare individud opera-
tione to others to see if they are doing well or if there is mom for inpmvement,
Issued in furrhersnce of C.ooperative Extension wort, Acts of May E and Jrme 3Q 1914, in cooperation with the
U.S. Department of Agriorlture. Kenneth R. Bolen, Dircctor of Cooperative Extension,
University of Neb,raska, Instiurte of Agriorltwe and Nanrral Resources.
It is rhe policy of thc Univmity d Ncbnske-Linmln Institrtc of Agd lnuc ud Nrhrnl RclorEccc not to discriminr c the basis of rcx, agc, handicap, ne, color, religim, muital
stftrr, vetm's rtrtus, netiuul o{atrnic cigh u rcxud cientation.
\-
D o onc' e P rofi t ob F onn Ree ord
System
Doane Information Services offers
a record book designed to keep farm
records. Ithas been expanded to over
300 pages. Profitab is available
directlyfrom Doane Information Ser-
vices,P.O. Box28660, St. Inuis, MO
63146 (314) 569-2700. The cost of
Profrtab was $29.95 in November of
1991.
NebraskoVrcotional
Agriculture Reeord, B ook
A hand-kept record book is avail-
able through the high school Voca-
tional Agriculture Program in
Nebraska. Itis partofthe high school
Vocational Agriculture Program, but
is available separatcly. Practice prob-
lem sets are available to aidinrecord-
keeping education. The Nebraska
Vocational Agriculture Record Book
is available through anyhigh school
Vocational Agriculture Program.
Check with your local high school
Vocational Agriculture teacher. It is
also available from Fairbury Jour-
nal Printers, Box 415, Fairbury, NE
68352. The record book is free to
Vocational Agriculture students.
There is a small charge ($2.00 in
November, 1991) to others.'
Nebrasho F antn Bueineee
As s oci otion F ortn Aec ount
Booh
The Nebraska Farm Business
Association NF'B$ offers a record
book separate from their record-keep-
ing services. See the NFBA under
Record-Keeping Services for a full
description of services offered. The
NFBA record book is available from
Nebraska Farm Business Associa-
tion, 112 Mussehl Hall, East Cam-
pus, IJniversity ofNebraska-Lincoln,
Lincoln, NE 68583-07L9 (402) 472-
1399. Ttre NFBArecordbook, news-
letter, and annual group summary is
available for a set fee ($55.00 in
November 1991).
Ag Bueincce Manag:ement
Aceount Book
The technical community colleges
in Nebraska offer the Ag Business
ManagementAccount Book separate
from their Nebraskaland Farm and
Ranch Business Management Edu-
cation Program. See the Nebraska-
land Farm and Ranch Business
Management Education Program
under Educational Record-Keeping
Programs for a full discussion of the
community college program.
The Ag Business Management
Account Book is available at any
Nebraska technical community col-
lege book store or from Adele Pub-
lishingCo.,Box2S,Seward, NE 6&134
(402) M3-4340. If purchased from
Adele Publishing Co., a postage
charge is added to the total price
(approximately $ 10.00 in Novernber,
1991).
Otlwr Sourcee
In addition to the record books
discussed, other commercial firms
and other state extension services
offer a record book. The extension
office for each state can give you the
details on cost and availability. If
none ofthe formal record books prove
suitable, generic ledger books are
available from most stationary stores.
A customized record-keeping system
can be developed ftom these lefuer
books.
Table I summarizes features for
all the hand-kept record books dis-
cussed. All ofthe record books are
single entry cash based systems. The
most accurate type offinancial state-
ments are generated with double-
entry systems, butifaccurate records
of cash receipts and expenses,
accounts payable and receivable,
capital purchases and sales, loans
and beginning and ending inven-
tories arekept a{ustedaccrual state-
ments can be generated with all the
record books.
Record-Keeping
Senrices
Many options are available for
record-keeping services. They range
from the local bookkeeping services
available in most communities to
statewide services. The local services
vary in what they offer, and do not
usually provide group summaries
that allow for comparison ofthe indi-
vidual firm to group averages. Local
banks may also offer recordkeeping
systems. For more information on
the local services available check the
telephone book under bookkeeping,
acountants and accounting, or with
your local bank.
Statewide record-keeping ser-
vices commonly offer a variety of
services including record-keeping,
financial analysis, tax preparation,
and consulting senrices. A descrip-
tion of selected offerings for Nebraska
follows.
N ebrask o F an'n Bueinc e e
Asarciotion
The Nebraska Farm Business
Association (NFtsA) is a business
management sen'ice for the indi-
vidual farm or ranch business. The
NFtsA is a non-profit organization
that provides record-keeping and
accounting services, financial analy-
sis services, tax preparation, and
consulting services.
Accounting services include a
manual record book (see the NFtsA
under Hand-Kept Record Books for
a complete description of the record
book) and a mail-in computerized
system. Analysis services include
spring and summer on-site farm
visits, year end tax planning, tax
preparation, book closing, and indi-
vidual and comparative analysis.
Detailed enterprise analysis is also
available. A computerized record-
keeping/accounting program may be
substituted forthehand-kept or mail-
in systems.
v
v
v
v. ContacttheNebraskaFarmBusi-
ness Association, Ll2 Mussehl Hall,
East Campus, University of
Nebraska-Lincoln, Lincoln, NE
68583-0719 @AD472-L399 for tur-
ther information and costs.
Iut:a Fan'm Bureau Rccords
Seruiee
The Iowa Farm Bureau offers a
computerizedfarm business account-
ing income tax, and financial infor-
mation service. The accounting
services are accessed through mail-
in record-keeping or computerized
software packages. A monthly cash
flow (actual and budgeted), journal
listing, and ledger are provided. End
of year reports include cash flow,
journal listing, ledger, schedule F,
depreciation schedule, capital gains
and losses, investment credit and
personal, non-farm, and tax-deduct-
ible expenses. Enterprise, whole
farm, and comparative analysis
options are available. Other options
include depreciation schedules, per-
sonal records, and retired farmer
0edger- only)program. Group sum-
maries are not presently available
but they are planned in the future.
The Farm Bureau records ser-
vices are available statewide. Con-
tact AgMaster, Farm Bureau Ag
Business Corp., 5400 University
Avenue, West Des Moines, IA 50265(51il 225-5658 for further informa-
tion and current costs.
Educational Record-
Keeping Programs
The University of Nebraska-Lin,
coln Cooperative Extension and the
technical eommunity colleges rou-
tinely offer educational programs in
record-keeping, accounting, and
financial analysis. For the current
offering by the extension seryice
check wittr your local Extension of-
fice. A discussion of the community
college program follows.
Nebraskala nd Farm ond
R utrc h Bueinc s e M anag emcnt
EducatianProgrann
The technicat community colleges
in Nebraska offer an educational
program that is geared toward
record-keeping and business analy-
sis. This program consists ofthree
years of classroom instruction in
record-keeping and business analy-
sis. All participant records ane com-
bined into an annual group summary
for the entire state. Comparisons are
made on an enterprise and whole
farm basis.
The first year of the program
participants receive a hand-kept
record book (see Technical Commu-
nity College Record Book under
Hand-Kept Record Books for a com-
plete description ofthe record book),
ten classes, ten on-site farm or ranch
visits, individual farm computer
analysis, and an annual group sum-
mary. In the second year classes and
on-site visits are reduced to six, and
the third year, four classes and four
on-site visits are provided. The
record-book, computer analysis and
annual group summary are fur-
nished each year of the program.
Participation beyond the third year
is possible, with one on-site visit,
along with the other services.
A computerized record-keeping/
accounting program may be substi-
tuted for the handkept record book
throughout the program. The spe-
cifrc computer programs supported
vary by location. Check with your
nearest community college for addi-
tional information.
The cost (at this writing) of the
community college education pro-
gram is $165.00 per year for years
one, two, and three. Participation
beyond the third year costs $?5.00
per year. The Nebraskaland Farm
and Ranch Business Management
Education Program is available in
all community college districts. Check
with the community college nearest
to you.
Additional hrfonnation
Doane Information Services pub-
Iishes a comprehensive directory of
agricultural software currently avail-
able. Over seventy-five general ac-
counting systems for personal
computers are Iisted in the latest
edition (1990) of Doane's Ag Soft-
ware Directory. A brief description
of the software, hardware require-
ments, cost, and source is listed for
each package.
The directory is available for
$12.95 (as of November, 1991) from
Doane Information Services, P.O.
Box 28660, St Louis, MO 63146(314)569-2700.
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https://digitalcommons.unl.edu/cgi/viewcontent.cgi?article=2563&context=extensionhist

EC92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers

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