Introduction to Agricultural Accounting offers an approach for compiling and analyzing accounting information specific to agricultural operations. Unlike typical accounting books, this text addresses the issues and situations unique to the agricultural industry, and offers relevant examples of accounting applied to agricultural operations. The accounting procedures offered build on current practice in agriculture. Cash-basis accounting, prevalent in many farm operations is explained in the text through an accrual-adjusted system. This system provides more accurate information for the measurement of profitability of the farm operation. Figures and tables are presented throughout for easy reference, and to simplify accounting practices. The easy-to-understand approach is appropriate for learners without any accounting background.

Author Biography

Barbara Wheeling is an Assistant Professor in Accounting at the Montana State University-Billings. Barbara is a Certified Public Accountant and is a member of Pacific Northwest Farm Business Management Instructors. She has contributed to Alternatives to GAAP for the Agricultural Industry, Today's CPA, Agricultural Accounting: A Case for Asset Revaluation, and Accounting for Agricultural Producers monograph for Bureau of National Affairs, Washington, DC.