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Flow-of-Funds Social Accounts for the Farm Sector

Author

Listed:
  • John B. Penson
  • David A. Lins
  • George D. Irwin

Abstract

Flow-of-funds accounts and component sources-and-uses-of-funds statements relate changes in balance sheet accounts to income statements, describing movement from one balance sheet to the next. While the Federal Reserve System compiles a farm business sector sources-and-uses-of-funds statement consistent with and part of the national flow-of-funds accounts, the statement is not definitionally and conceptually consistent with published farm income and balance sheet accounts. An alternative farm sector sources-and-uses-of-funds statement is proposed that contains these features, and its potential applications and extensions are delineated.

Suggested Citation

  • John B. Penson & David A. Lins & George D. Irwin, 1971. "Flow-of-Funds Social Accounts for the Farm Sector," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 53(1), pages 1-7.
    • Handle: RePEc:oup:ajagec:v:53:y:1971:i:1:p:1-7.
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    Citations

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    Cited by:

    1. Brake, John R. & Melichar, Emanuel, 1977. "Agricultural Finance and Capital Markets," A Survey of Agricultural Economics Literature, Volume 1: Traditional Fields of Agricultural Economics 1940s to 1970s,, Agricultural and Applied Economics Association.
    2. Robison, Lindon J. & Barry, Peter J. & Hopkin, John A., 1973. "Cash Flows and Financing in Texas Agriculture," Journal of Agricultural and Applied Economics, Cambridge University Press, vol. 5(1), pages 187-192, July.
    3. Lanier, Eleanor B., 1974. "Economics of Agriculture: Reports and Publications Issued or Sponsored by USDA's Economic Research Service, July 1971-June 1972," Miscellaneous Publications 321804, United States Department of Agriculture, Economic Research Service.
    4. Penson, John B. & Taylor, C. Robert, 1990. "Modeling the Interface Between Agriculture and the General Economy," Working Papers 258042, Texas A&M University, Agricultural and Food Policy Center.
    5. Gessaman, Paul H. & Morris, Gayle A., 1983. "Recent And Projected Financial Conditions In Nebraska'S Farming Sector," Reports 140460, University of Nebraska-Lincoln, Department of Agricultural Economics.
    6. Stanbridge, R.J., 1973. "Sources And Uses Of Funds In The New Zealand Farm Sector," Australian Journal of Agricultural Economics, Australian Agricultural and Resource Economics Society, vol. 17(1), pages 1-16, April.
    7. Penson, John B. & Chen, Dean T., 1988. "Design and Application of a Structural General Equilibrium Model to Farm Policy Analysis," Staff Reports 257926, Texas A&M University, Agricultural and Food Policy Center.
    8. Economics, Statistics, and Cooperatives Service, 1978. "Proceedings of Workshop on Farm Sector Financial Accounts, April 14-15, 1977," Agricultural Economic Reports 307690, United States Department of Agriculture, Economic Research Service.
    9. Brake, John R. & Melichar, Emanuel, 1977. "PART VI. Agricultural Finance and Capital Markets," AAEA Monographs, Agricultural and Applied Economics Association, number 337218, january.
    10. Lanier, Eleanor B., 1972. "Economics of Agriculture: Reports and Publications Issued or Sponsored by USDA's Economic Research Service, July 1970-June 1971," Miscellaneous Publications 321803, United States Department of Agriculture, Economic Research Service.
    11. Simunek, Richard W., 1981. "Farm Sector Application Of -Flow-Of-Funds Accounting," Staff Reports 276729, United States Department of Agriculture, Economic Research Service.
    12. repec:ags:nbaesp:140460 is not listed on IDEAS

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