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By RAP OWINGS
Extension Agent, Agriculture
RAPP CHATS
TRADITIONALLY, this is the time of the year when we pause to reflect and take inventory. Study over our farm records. Figure out our income taxes. Compare 1975 gross and net income with the proceeding year’s. Take a hard look at costs and returns from the different farm enterprises. Consciously or not, we evaluate this background information, add to it our projection for 1976 and come up with# our farm plan for the year just beginning.
Of course, good records are essential for accurate decision making. And the right decisions are the basis for successful plans. My guess is there are a few New Year’s resolutions being made about how to keep better farm records in 1976. Just to help you keep your New Year’s resolution, we have a limited supply of V.P.I. “Farm Record Books.”
These records are versatile. You can set them up on a strictly cash expense and receipt basis. Other record opportunities include: recording crops and land use, special farm expenses, income from livestock, income from crop sales, monthly feed distribution, cash flow summary and estimated income tax worksheet.
While you are in the office, look over the available “Farm Inventory Record Book” and if you are like most folks who stop by about now, you will want a copy of the latest edition of “Farmer’s Tax Guide. ”□
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