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Farm Record Book: Expenses and Receipts


446-017 (VCE-867NP)

Authors as Published

Daniel Osborne, Extension Agent, Farm Business Management, Virginia Cooperative Extension; Gordon Groover, Extension Economist, Farm Management, Agricultural and Applied Economics, Virginia Tech; Cole Heizer, Undergraduate Student, Agricultural and Applied Economics, Virginia Tech

This publication is available in PDF format. For best results, print on 8.5- x 14-inch paper, landscape orientation, two-sided. It is 126 pages long.

Limited copies of this publication are available from your local Virginia Cooperative Extension Office. Virginia residents should check with them first. If no copies are available locally, or if you are  out-of-state, copies can be purchased at

This book provides forms for many of the categories of expenses, receipts, labor, and financial summaries needed by most agricultural related businesses using cash accounting methods. Column headings are included for major items with some columns remaining blank for your own headings.

The forms are arranged to facilitate transferring totals to income tax forms and to help complete end-of-the-year analysis. The newest version of IRS Form 1040-Schedule F (Tax Year 2014) was used for the format of income and deductions. Please use care in transferring totals from this record book to the tax forms.

Virginia Cooperative Extension materials are available for public use, reprint, or citation without further permission, provided the use includes credit to the author and to Virginia Cooperative Extension, Virginia Tech, and Virginia State University.

Virginia Cooperative Extension is a partnership of Virginia Tech, Virginia State University, the U.S. Department of Agriculture, and local governments. Its programs and employment are open to all, regardless of age, color, disability, sex (including pregnancy), gender, gender identity, gender expression, national origin, political affiliation, race, religion, sexual orientation, genetic information, military status, or any other basis protected by law

Publication Date

April 20, 2022