Farming on a Business Basis With Banker's Aid.

The article discusses the system of farm accounting developed by the California State Bankers Association and has been adopted by the American Bankers Association as of September 1925. Several issues highlighted are the visits of bankers to farms, payment of bills by check and the receipts of monthly statements by farmer-clients. Also mentioned are depreciation, inventory of all property and equipment and the accounting service developed by the Santa Paula bank in California.