The article presents the results of a survey designed to assess the financial records knowledge of farmers in FSA training. Questions are asked about which records farmers are currently keeping and how they use those records and financial information. Results suggest farmers are keeping track of mainly cash expenses and are not developing much analysis from their records. Farmers do appear to appreciate the importance of financial records, however. FSA borrower training can help borrowers improve their financial record knowledge to make better farm business decisions. Also, the 2-day format of the workshop seems to be successful at providing detailed financial information.
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Ibendahl, G., Isaacs, S., & Trimble, R. (2002). Financial Information Base of Participants in FSA Borrower Training. The Journal of Extension, 40(5), Article 13. https://tigerprints.clemson.edu/joe/vol40/iss5/13