Principles and Practice of Farm Book-keeping: a Text-Book for Agricultural Students

Abstract

THE time has come when farmers and accountants must study each other's requirements, for the business of farming cannot now be conducted by the free and easy methods of the past. The farm requires special consideration in its book-keeping department, for in that, as in many other things, it differs widely from the ordinary undertakings of commerce. Farmers who have sought the aid of accountants in coping with their book-keeping problems have very often been unable to obtain that meed of help which they may have expected, because the ordinary cut-and-dried methods of account have not been varied to meet their special need. It is probable that the demand for special agricultural accountancy is only now becoming strong enough to make itself felt, and Mr. Foster's book is one of the first serious attempts by a qualified accountant to expound the principles of book-keeping as applied to the farm departments.

Principles and Practice of Farm Book-keeping: a Text-Book for Agricultural Students.

By Leonard F. Foster. Pp. viii+476. (London: Gee and Co. (Publishers), Ltd., 1925.) 15s. net.