TY - JOUR AU - Shultis, Arthur TI - Farm records and accounts: Adequate financial records are essential to good management and successful farming JF - California Agriculture JO - Calif Agr Y1 - 1949/04/01 VL - 3 IS - 4 SP - 12 EP - 12 PB - University of California Agriculture and Nature Resources SN - 0008-0845 UR - http://www.ucanr.edu/sites/calagjournal/archive/?article=ca.v003n04p12 AB - The 60 to 100 hours a year spent by the average farmer in keeping financial records is apt to be the most profitable time he spends.