Flow‐of‐Funds Social Accounts for the Farm Sector Academic Article uri icon


  • Flow-of-funds accounts and component sources-and-uses-of-funds statements relate changes in balance sheet accounts to income statements, describing movement from one balance sheet to the next. While the Federal Reserve System compiles a farm business sector sources-and- uses-of-funds statement consistent with and part of the national flow-of-funds accounts, the statement is not definitionally and conceptually consistent with published farm income and balance sheet accounts. An alternative farm sector sources-and-uses-of-funds statement is proposed that contains these features, and its potential applications and extensions are delineated. © 1971 Conseil International pour l’Exploration de la Mer.

author list (cited authors)

  • Penson, J. B., Lins, D. A., & Irwin, G. D.

citation count

  • 4

publication date

  • February 1971