JohnC Backar
Thomas A Brower
Jesse G Cooper
Virgil E Crowley
LarryC Jenkins
(Continued from Page Dl2)
willing buyer and willing seller
agree upon.
Thus for business purposes the
values of cows and land tend to be
held constant over a period of time
and adjusted periodically, say,
every five years or some other
time span that seems reasonable
and meets your needs.
The inventory must also include
the credit accounts. What kind are
they, how many are there, etc. Are
they long term liabilities, short
term or intermediate? The
makeup of the debt obligations of
the farm operation has a bearing
on the net farm income.
You may wonder why the in
ventory has been given so much
attention, after all it is only a
matter of counting and measuring
and listing everything on the farm
and then placing a value on each
item listed. However it has already
been pointed out that doing this is
often a difficult task.
The inventory is crucial to
measuring financial progress, it is
the basis of the balance sheet or
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net worth statement if you prefer.
The balance sheet in turn is an
essential financial statement that
is nearly always required by
lending institutions when and if
you want to borrow money. The
balance sheet, when properly
prepared, will also tell you how
much equity you have in your
business.
However, without an accurate
and complete inventory it is not
possible to prepare an accurate
balance sheet. Therefore the first
step in establishing a good farm
accounting and record system is a
complete inventory of the farm
business.
Now you have completed your
inventory, selected an accounting
method, picked up your record
book and you are all through with
your recordkeeping system except
entering your income and expense
transactions right?
Well, not quite, you see good
farm records require keeping
information about a lot of things
that aren’t necessarily financial,
but may have a bearing on the
financial outcome of the business.
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6th Annual Ag Day Draws Record Crowd
BY CRAIG BINGMAN
Snyder County Correspondent
Care to sample a James Gamer
kabob? Eat a Sybilburger? How
about a lamb sandwich? These
Pennsylvania foods and plenty
more were but a small part of the
many delicacies for the public to
savor at the 6th Annual Penn
sylvania Agricultural Promotion
Day at Keister’s Middleburg
Auction in Snyder County.
“We have more of a variety of
For example your record system
should contain a farm map with
the fields identified and a crop
record for each field. That record
ought to tell what crops were
planted in each field, date they
were planted, the variety, the
fertilizer used and the yields of
those crops. That field record
should also include weather in
formation.
Now take one more step, set up
your record system so you can
record information about your
livestock enterprises that is
similar to what your crop records
provide. For example, take the
sow herd, do you get two litters per
year from the sows in the breeding
herd? What was the litter size and
how many pigs from each litter
were eventually marketed? How
many pounds of feed does it take to
produce a pound of gain.
Now combine the information
you will have from your livestock
and crop acitivites with the
financial data for the farm and you
have a farm system that provides
a sound basis for decision making.
food this year,” said Walt Keister,
co-owner of Keister’s Middleburg
Auction and one of the founders of
the event. “We are offering beef,
pork, lamb, veal and chicken.”
Preparations were made to serve
1200 beef sandwiches and to roast
about 1400 pounds of pork.
So successful was the sixth
annual event that parkmg was at
full capacity before noon. Com
pared to last year’s 22,000 at
tendance, the crowd at this year’s
one day event well exceeded that
mark.
Attending the agricultural
promotion day was Boyd Wolff,
Pennsylvania Secretary of
Agriculture. Secretary Wolff was
on hand to kick off the livestock
auction at noon where over 300
animals were consigned.
Wolff said that a growing farm
economy is the basis for overall
economic development in the
state. “I think we can learn a lot
from events like this," he said.
The promotion treated visitors to
a feast of farm products and useful
information. Among the stands in
the 240-foot tent there were
samples of veal, Sybilburgers
(after actress Sybil Shepherd),
barbequed beef, roast pork, lamb,
barbequed chicken, strawberries,
cherries, grapes, honey, apples,
and milk, as well mouth watering
recipes.
To add extra flavor to these
Pennsylvania grown foods,
resnprtive royalty represented
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their products at booths among the
45 present on display in the big
tent. Those present were; Melissa
Fisher, Honey Queen; Lucinda
Harnish, Veal Queen; Lisa
Shaffer, Veal Ambassador;
Crystal Shaffer, Cattlemen’s
Queen; Kathy Meckley, Cat
tlemen’s Princess; Karen
Rabenold, Cattlemen’s Princess;
Carrie Lechtner, Grape Queen;
Noel King, Poultry Queen; Gwen
Gray, Lamb and Wool Queen;
Susan Watte, S.U.N. Area Dairy
Princess; Glenda Hockenberry,
Dairy Goat Association Youth
Representative; and Susan Kerr,
Strawberry Queen.
Adding variety to the annual
event was the inclusion of 70
outdoor flea market and craft
stands in addition to the weekly
produce and commercial stands.
Another addition to the auction
grounds this month was the recent
construction of a cattle housing
building. The new building,
completed a few days before the
festivities, measures 150-by-50
feet.
So far, the Ag Days Celebration
has continued to grow in at
tendance, number of participants,
and enthusiasm for agricultural
products since its inception in 1982.
It is probably the best way for
urban and rural residents alike to
experience the variety and
wholesomeness of Pennsylvania
grown agricultural products.
EQUIPMENT, nc.