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.

California Agricultural Extension Service Circular 124 “Records and Accounts for California Farmers” is useful and available free at any local office of the Farm Advisor, or by addressing a request to Public Service Office, 108 Giannini Hall, College of Agriculture, University of California, Berkeley 4, California.