Date of Award


Document Type


Degree Name

Master of Science (MS)

First Advisor

Eddie H. Kasier

Second Advisor

Farrell B. Brown


Financial ratios were calculated from data from the third Federal Land Bank district. The third district includes North Carolina, South Carolina, Georgia, and Flordia. Fourteen ratios were calculated from information from the balance sheets and income statements of farmer who borrowed from the Federal Land Bank. The ratios were obtained from South Carolina and the entire third Federal Land Bank district and were separated by farm type for the years 1972 through 1979. The derived ratios were observed across all farm types and over the eight years to obtain average ratios. The ratios should provide a simple means of comparing a farm's performance to that of other farms of the same type or to overall average performance.