FlowofFunds Social Accounts for the Farm Sector Academic Article

abstract

• 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 lExploration de la Mer.

authors

• Penson, John

published proceedings

• American Journal of Agricultural Economics

author list (cited authors)

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

citation count

• 4

complete list of authors

• Penson, John B||Lins, David A||Irwin, George D

publication date

• February 1971

publisher

• Wiley  Publisher

published in

• American Journal of Agricultural Economics  Journal

Digital Object Identifier (DOI)

• 10.2307/3180291

start page

• 1

end page

• 7

volume

• 53

issue

• 1

URL

• http://dx.doi.org/10.2307/3180291