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UBC Theses and Dissertations

A manual on farm accounting and methods of financing for British Columbia farms Matchett, Robert Gordon


The present thesis is a study compiling farm management information to be used as the basis for extensive literature for distribution to British Columbia farmers. The phases of farm management which are presented here are farm accounting, the use of farm accounts in making production plans for the farm business, and the methods of acquiring and financing farm businesses in British Columbia. An introductory chapter containing data with respect to the position of the agricultural industry in British Columbia precedes the chapters on farm management practises. A system of farm accounting, which is particularly adapted to the filing of the Federal Income Tax returns is described in the second chapter. In addition, a description of other useful farm records is given there. The third chapter is concerned with the use of the farm records in the analysis of the present farm business operation and in the formulation of future farm production plans. The final chapter is devoted to a description of the methods used in appraising a farm for purchase or lease the procedure followed in acquiring Crown land in British Columbia; the sources of loan funds available to British Columbia farmers. A sample accounting and physical records form together with a suggested lease form is appended to the thesis.

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