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Group Title: Circular Florida Cooperative Extension Service
Title: CFS
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Permanent Link: http://ufdc.ufl.edu/UF00094905/00001
 Material Information
Title: CFS a microcomputer program for preparing coordinated financial statements
Physical Description: Book
Language: English
Creator: Boggess, Bill
Levins, Richard A.
Bretagna, Nick
Publisher: Florida Cooperative Extension Service, Institute of Food and Agricultural Sciences, University of Florida
Place of Publication: Gainesville, Fla.
Publication Date: 1984
Copyright Date: 1984
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Genre: government publication (state, provincial, terriorial, dependent)   ( marcgt )
non-fiction   ( marcgt )
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Bibliographic ID: UF00094905
Volume ID: VID00001
Source Institution: University of Florida
Holding Location: University of Florida
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Resource Identifier: alephbibnum - 001744825
notis - AJF7592

Table of Contents
    Front Cover
        Page i
    Main
        Page 1
        Page 2
        Page 3
        Page 4
        Page 5
        Page 6
        Page 7
        Page 8
        Page 9
        Page 10
        Page 11
        Page 12
        Page 13
        Page 14
        Page 15
        Page 16
        Page 17
    Appendix
        Page 18
        Page 19
        Page 20
        Page 21
        Page 22
        Page 23
        Page 24
        Page 25
Full Text
ioc

October 1984


Circular 608


CFS: A Microcomputer Program

For Preparing Coordinated

Financial Statements


COMPUTER SERIES

Bill Boggess, Dick Levins and Nick Bretagna
i


Florida Cooperative Extension Service / Institute of Food and Agricultural Sciences / University of Florida / John T. Woeste. Dean


i









CFS: A Microcomputer Program for Preparing
Coordinated Financial Statements

by

Bill Boggess, Dick Levins, and Nick Bretagna*


In their book "Coordinated Financial Statements for Agriculture," T. L.
Frey and D. A. Klinefelter describe a powerful method of analyzing farm finan-
cial performance. With this method, indicators of asset values, liability
values, and operating information for a specific period are collected and
compiled into five financial reports. These reports are the beginning balance
sheet, the present (ending) balance sheet, the income statement, the statement
of change in financial position, and the cash flow statement.

While this method of financial analysis has been shown to be useful and
is gaining in popularity, considerable work is involved in translating the
financial data into the five reports. Therefore, a microcomputer program was
developed to streamline the report preparation process. This publication
describes the computer program; readers interested in the description and
interpretation of consolidated financial statements are referred to the book
by Frey and Klinefelter.

The version of the coordinated financial statements microcomputer program
described in this publication will be called the "CFS Program." It was writ-
ten in Applesoft BASIC for the Apple II+ or Apple lie microcomputer with at
least one disk drive, at least 64K of random-access memory, and an Epson-
compatible printer capable of printing at least 80 characters per line.


GETTING STARTED


The CFS program is not a farm record-keeping program. Rather, it is
intended to analyze farm records which may or may not have been kept with a
computer. It is therefore necessary to collect the necessary financial infor-
mation before the program can be run. The CFS system assumes that balance
sheet information is available from a previous time (e.g. the beginning
balance sheet) as well as for the present time (e.g. the present balance
sheet). It also assumes that the income statement covers the period between
the beginning and present dates. Thus the terms "present" and "ending" are
used interchangeably in this manual. Readers are referred to pages 7 to 11 of
Frey and Klinefelter for more information on the underlying assumptions,
philosophy and structure of the CFS system. A worksheet is provided in Appen-
dix A which can be used to collect the information required by the program.





*Assistant Professor, Extension Farm Management Specialist, and Programmer,
respectively; Food and Resource Economics Department, IFAS, University of
Florida, Gainesville.









Before you use the CFS program, it is suggested that you place a write-
protect tab on the CFS disk supplied to you by IFAS and copy it onto another
blank disk. Use this backup instead of your original. Now, insert your
backup copy (not write protected) into Drive #1 and turn on the machine. The
red light on the disk drive will shine for a moment and you will hear a
hiringn" noise. This process is called "booting up" a disk. When you do
this, the computer runs a program on the disk named "HI": this program in
turn allows you to gain access to the main CFS programs.

If you booted the disk correctly, the computer should very quickly say
"HI" to you and then display the following on the screen:


SELECT ONE:

0 (EXIT)

1 CFS INPUT EDITOR

2 CFS REPORT PROGRAM

SENTER DIGIT(1,2, OR 0)?->

Responding at this point is simple. You may press either 0, 1, or 2 If you
press any other key (except reset), the computer will ignore you. Note that
you need not press the return key. The computer responds to the first key
pressed and accepts this key automatically.

If you select a 1 at this point, you will enter the part of the CFS
program which is used to input data from the worksheet, save it for later use,
and correct mistakes which have been made in entering worksheet data. If you
select a 2, you will be able to use the data entered with part 1 (the "Edi-
tor") to produce CFS reports. If you press 0 the program will end.

If this is your first time using the CFS program, you will not yet be
able to use part 2 to produce your own reports since no data have been entered
from which to compile reports. However, you do have the option of printing
the reports from the sample data provided on your diskette. If you wish to do
this, skip to the "The Report Program" section and use the default data
directory CFS.DATA and data file PROVIDED. If you wish to enter your own
data, press 1 to begin the CFS Editor program, which is described in the next
section.


Summary of Startup Procedure

(1) Insert the CFS backup disk and turn on the machine (the disk should not
be write-protected).

(2) The "startup menu" will appear. You may press the 1, 2, or 0 key.










THE CFS INPUT EDITOR


The CFS Input Editor program allows you to create and modify data files
which the Report Program then uses to print reports.

When you press 1 at the startup menu, the Input Editor program is run
automatically. After ten or fifteen seconds, the initialization screen should
appear, which will look like this:


COMPUTERIZED CFS
INPUT EDITOR

THIS IS VERSION 2.0 OF A CFS PROGRAM
FOR AN APPLE II WITH ONE DISK DRIVE
AND AN EPSON-COMPATIBLE PRINTER

THIS PROGRAM IS
(C) COPYRIGHT 1983
BY THE UNIVERSITY OF FLORIDA
ALL RIGHTS RESERVED

THE INPUT SYSTEM AND THE FORMAT USED
HEREIN ARE
(C) COPYRIGHT 1982
BY NICHOLAS BRETAGNA II
ALL RIGHTS RESERVED

THE STATEMENT FORMATS ARE
(C) COPYRIGHT 1980
BY AGRI FINANCE
ALL RIGHTS RESERVED

PLEASE WAIT WHILE I INITIALIZE


Note the line at the bottom "PLEASE WAIT WHILE I INITIALIZE." When
initialization is complete, a message is printed informing you to press any
key to continue. The computer will respond by asking you to enter the name of
your data directory. A data directory is used to provide a name for a set of
clients' data files. This feature may be particularly useful for lenders who
have a large number of borrowers. Most individual users will probably only
need one data directory. Data files are distinct sets of data corresponding
to the worksheet in Appendix A. A user may have several data files
corresponding to different clients or different farms. A maximum of 51 data
files can be stored under a single data directory name. The default directory
name is CFS.DATA, press the RETURN key to use the default name. If you
decide to enter your own directory name, you must create the directory to be
used prior to referencing it within the program. Standard Apple PRODOS
conventions for naming a directory set should be followed. The directory name
must begin with a letter, the remaining characters may be any combination of
upper or lower case letters, digits or periods. The name should not be over










15 characters in length. After you enter your directory name, the screen will
clear and display the input options menu, which should look like this:


You now have the choice of pressing 0, 1, 2, or 3. Any other key will be
ignored. These options tell what they do on the menu. Option 1 is for a
brand new data set/client. Option 2 is for updating a data set/client for a
new period. Option 3 is for modifying an existing file. To continue, you
should select 1. The screen will clear and look like this:


PRESS TO GO BACK TO
THE 'INPUT OPTIONS' MENU OR
ENTER THE CLIENT I.D., PLEASE:


The computer is now asking you to enter the "data file name." This is
the name you assign to the data set being entered. You can enter a client's
name, an account number, or any other sequence of characters, digits or let-
ters. Commas, blanks and colons must not be used in the name, however. Also,
the name you choose should not be over 15 characters long.

It is important that you choose these names wisely, since they are the
names by which you will later retrieve the data which you enter so you can
update them, correct them or print reports. Whatever name you choose, any
other existing file by that exact name will be destroyed or modified. You
must therefore choose a scheme which will provide a unique name for each of
your data sets. For example, for a financial institution with several
clients, "last name only" would be an unwise scheme since there may be several
clients named "Smith." Perhaps the best scheme would be the last name and
several digits of an account number or social security number. The
requirements for a file name are: a starting letter, followed by any sequence
of upper or lower case letters, digits or periods.


INPUT OPTIONS MENU
SELECT THE SOURCE OF THE INPUT DATA
BY TYPING THE NUMBER OF THE APPROPRIATE
SOURCE.

0. RESELECT DATA DIRECTORY

1. ALL INFORMATION WILL BE ENTERED FROM
THE KEYBOARD.

2. THE PREVIOUSLY STORED ENDING BALANCE
SHEET DATA SHOULD BE USED AS THE
BEGINNING BALANCE SHEET DATA FOR
THIS PERIOD. NEW PRESENT BALANCE
SHEET AND CASHFLOW DATA WILL BE
ENTERED FROM THE KEYBOARD.

3. ALL INFORMATION SHOULD COME
FROM A PREVIOUSLY STORED FILE.

ENTER DIGIT (0,1,2,3)->









Once you have selected and entered the file name, the screen will clear
and say "YOU ARE NOW READY TO ENTER PRESENT AND BEGINNING BALANCE SHEET INFOR-
MATION. WHEN YOU ARE READY TO PROCEED, PRESS A KEY." Press any key (except
reset) when you are ready. The screen will clear momentarily and then it will
look like this:


CURRENT ASSETS
PRESENT BEGINNING
BALANCE BALANCE
CASH ON HAND & 1.: 2.:
CHECKING
SAVING AND TIME 3.: 4.:
CERTIFICATES
HEDGING ACCOUNT 5.: 6.:
EQUITY
PAGE: 1 BEG. & PRE. BALANCES
PLEASE ENTER PRESENT BALANCE OF CASH
ON HAND OR CHECKING


The computer is now asking for the first worksheet entry, the present
balance of cash on hand and checking. You may enter a number (do not enter
the dollar sign) or press the return key and a balance of zero is assumed.
Suppose you entered 347, then pressed the return key. Then the 347 would
reappear in the PRESENT BALANCE column of the CASH ON HAND AND CHECKING row
and the lower half of the screen would clear and ask for the beginning
balance. Now enter value for the beginning balance of cash on hand and
checking. This would be copied up to the BEGINNING BALANCE column and the
lower half would again clear and ask for the next data item. Once you have
entered all the requested data on this page the lower half of the screen will
read:
r ENTER A NUMBER(ABOVE) TO CHANGE OR
OR FOR NEXT PAGE OR
TO END




You may now either change any of the entries or continue on. Suppose you
made a mistake in entering the beginning balance. If you want to change an
incorrect entry on this page, you may do so by pressing the number which
precedes the name of that entry. For example, if you press 2, the lower half
of the screen will clear and then prompt you for the correct figure for
beginning balance.

When you are satisfied that the data you entered on page 1 is correct,
press the space bar to go on to the next page of the worksheet. Do not press









. This option will be explained later. Once you press the space bar,
the screen will clear and look like this:


CURRENT ASSETS
MARKETABLE SECURITIES
PRESENT BEGINNING
BALANCE BALANCE
COST OR BASIS
AMOUNT 1.: 2.:
ACCUMULATED
DEPRECIATION
AMOUNT 3.: 4.:
FAIR MARKET
VALUE AMOUNT 5.: 6.:
PAGE: 2 BEG. & PRES. BALANCES
PLEASE ENTER PRESENT BALANCE OF
MARKETABLE SECURITIES
(COST OR BASIS AMOUNT)


The procedure for entering the data represented on page 2 is the same as
that for page 1--enter the balances, correct the data if necessary, and press
the space bar to go on.

You will note that each new screen has a page number associated with
it. There are 24 pages associated with beginning and present balances, num-
bered 1 through 24 on the worksheet in Appendix A. Some of the data entry
"pages" print out running totals of the major asset and liability categories.
An example is page 5, which prints out the calculated present and beginning
balance figures for TOTAL CURRENT ASSETS. These values were calculated by the
computer based on your entries on pages 1 through 5. You cannot input values
into these total categories. However, they will automatically change if any
of the component data items are changed. Other than this, the data entry and
correcting procedure does not vary.

When you reach page 24, the CONT. INCOME TAX LIABILITIES, you enter the
balances as usual. But when you press the space bar to continue, there is no
"next page" in this section of the worksheet. Instead, the screen will clear
and page 1 of the data will be displayed with the following instructions:


ENTER A NUMBER(ABOVE) TO CHANGE OR
OR FOR NEXT PAGE OR
'N#' FOR PAGE NUMBER '#' OR
TO END









You are now back to page 1; only the lower line of the screen is differ-
ent. The computer is now giving you a chance to review the data you just
entered for present and beginning balances. You can press the space bar, as
usual, to see the next page. You can also enter the letter N, followed by a
page number, to move directly to any page. You may change any page at this
time.

When you are satisfied that all of the beginning and present balances
have been entered correctly, you can go on to the next data entry section in
one of two ways. The first is to press the CTRL and E keys simultaneously
(i.e., from any page). The second method is to go to page 24 and
then press the space bar. Either way, the screen will clear, say "wait a
moment," and clear again after a few seconds. The computer will then inform
you that you are ready to begin entering cash flow information and to press
any key to begin. The screen will clear, and you will see page 25, which will
look like this:


OPERATING RECEIPTS

1. CROPS & FEED:
2. LIVESTOCK & POULTRY:
3. PRODUCTS, LIVESTOCK & POULTRY
4. CUSTOM WORK:
5. GOVT. PAYMENTS & PATRONAGE DIVIDENDS:

6.HEDGING ACCT. WITHDRAWALS:
7.OTHER OPERATING RECEIPTS

PAGE : 25 CASH FLOW INFORMATION

PLEASE ENTER RECEIPTS FOR CROPS & FEED

-> _


Note that the page definition (below line 7) now says "CASH FLOW INFORMA-
TION." You will see that this page has seven different inputs on it. Also,
entry number 5, GOVT. PAYMENTS AND PATRONAGE DIVIDENDS, was too long for the
input to appear on the same line. The number you type will therefore appear
on the blank line immediately below it.

You are in a position to enter all the worksheet data for cash flow
information, which appear as pages 25 through 39. After entering page 39, you
may examine or change any of the data on pages 25 through 39. As before, when
you are satisfied that all of the cash flow information pages are correct, you
may press the space bar while examining page 39 or press from any
page to go on to the next data entry section.

Upon leaving the CASH FLOW INFORMATION section, the screen will clear and
you will be asked to wait one moment. The computer will then inform you that
you are ready to begin entering miscellaneous information and to press any key
to begin. The same procedures are used to enter and check the miscellaneous
data requested on pages 40 through 48. Page 48 asks for information about the










client including the CLIENT NAME, CLIENT I.D., BEGINNING DATE and PRESENT
(ENDING) DATE. The CLIENT NAME is the name that will appear at the top of the
reports (the header). Here, as with the data file names, commas and colons
are not allowed. The CLIENT I.D. should be the same I.D. you used to identify
the data set. The BEGINNING DATE is the date of the beginning balance sheet
entries, and the PRESENT (ENDING) DATE is the date of the present balance
sheet entries. No particular format is required, but you should use something
which you would like to see at the top of your reports, as this too appears in
the report header.

When you are finished with this section, the screen will clear, ask you
to wait a moment, then ask if you are finished with all modifications. If you
answer "no" (N), that you are not finished with all modifications to the data
for this worksheet, you will see the MODIFICATIONS MENU. It looks like this:


MODIFICATIONS MENU

SELECT ONE :

0 (EXIT)

1 BEGINNING/ENDING BALS.

2 CASHFLOW INFORMATION

3 OTHER MISC. DATA

ENTER DIGIT (0,1,2, OR 3) -


If you wish to examine or change the beginning/ending balances or the cash
flow information, you may press 1 or 2, respectively. You may change the
OTHER MISCELLANEOUS DATA by selecting 3. Selecting 0 indicates that all
modifications have been mode.

When you answer "finished" (F) to the question that asks if you are
finished with all modifications, the screen clears and asks you to wait one
moment. Then the computer saves the data you have entered under the name you
specified earlier (the Data file name). You then return to the startup menu,
and you may proceed from there. As before, your options are to enter another
data set, print reports, or end the program.

Before leaving this section, recall that three input choices were offered
at the beginning of the data entry example and that the first of them was
chosen:









INPUT OPTIONS MENU

SELECT THE SOURCE OF THE INPUT DATA
BY TYPING THE NUMBER OF THE APPROPRIATE
SOURCE.

0 RESELECT DATA DIRECTORY

1. ALL INFORMATION WILL BE ENTERED FROM
THE KEYBOARD.

2. THE PREVIOUSLY STORED ENDING BALANCE
SHEET DATA SHOULD BE USED AS THE
BEGINNING BALANCE SHEET DATA FOR
THIS PERIOD. NEW PRESENT BALANCE
SHEET AND CASHFLOW DATA WILL BE
ENTERED FROM THE KEYBOARD.

3. ALL INFORMATION SHOULD COME
FROM A PREVIOUSLY STORED FILE.

ENTER DIGIT(0,1,2,3)->1

The only differences between option 1 (all data from the keyboard) and
options 2 and 3 are as follows. Option 2 reads in the data file specified (it
must exist already), copies the old present balances to the beginning balances
(thereby destroying the old beginning balances), and resets the present
balances to zero. With this option, you may change either balance, but you
need only enter the present balances. Thus, this option is to be used at the
beginning of a new period for an existing worksheet data set.

Option 3 will read in the DATA file specified (again, it must, already
exist), and begin at the point "ARE YOU FINISHED WITH ALL MODIFICATIONS
(F/N)?->," allowing you to go into the modifications menu and select any (or
all) of the sections specified. This option can be used to correct errors or
modify an existing file.

One final note: while you may use to exit while you are adding
either balance sheet data or the cash flow data, all unentered entries are set
to zero. You should then use input option 3 to continue, making sure that you
have entered all the necessary data for all three parts: balance sheet, cash
flow, and other miscellaneous data.


Summary of Data Entry Section


1. The Initialization Page will appear, and the program will read in
data.

2. The computer will ask you to enter the name of your data directory.

3. The Input Options Menu will appear, with three choices. The first is
for new data sets, the second is for old data sets entering a new









period, and the third is to examine or modify the data for an exist-
ing data set. Option one will completely destroy a file of the same
name.

4. If you select 1 from the Input Options Menu, you will be asked to
enter the new Client I.D. If you select 2 or 3 the existing CLIENT
I.D. on your data directory will be displayed and you will be asked
to select the appropriate client.

5. You will then begin to enter the balance sheet data, if you selected
input options 1 or 2. (If you selected option 3, you will go auto-
matically to the modifications section).

In this mode, you must enter all (option 1) or half (option 2) of the
data. You will be given the opportunity at the end of each "page" to
change any of your responses. You will step through each page (1
through 24), entering the responses as prompted (a return enters an
assumed response of zero). Upon completion of page 24, you may
examine or change the data upon any page (1 through 24). To exit,
press or, in page 24, the space bar.

6. The screen will clear, ask you to wait a moment, clear again, and you
will begin entering cash flow information (input options 1 and 2).
After completing page 39, changes may be made to any page (25
through 39). To exit, press or, in page 39, the space bar.

7. The screen will clear, you will be told, "ONE MOMENT, PLEASE" and
then you will begin entering other miscellaneous data (pages 40
through 48). After completion of this section, you will enter the
modification section.

8. The modification section is signified by the modifications menu,
which allows you to enter any of the first three sections, as you
choose, and freely change the previously entered data. This is also
the entry point for input option 3.

9. On final completion, the data is written out to the specified client
data file, and the startup menu is rerun.


THE REPORT PROGRAM


The purpose of the Report Program is, as its name implies, to generate
reports. It does this by reading in the data files created with the INPUT
EDITOR. Upon selecting item 2 from the startup menu, the program titled CFS
REPORT PROGRAM is run. This program, like the Input Editor Program, starts
with an initialization page, and waits for a key press to continue.







































The computer now asks for the name of the data directory specified in the
INPUT EDITOR. Again, the default directory name is CFS.DATA. Once you enter
the directory name, the screen will clear and display the CLIENT I.D.s (data
files) stored in that directory. Enter the number of the client's reports you
wish to display. The computer will access the disk to load the data saved
there and then prompt you to turn on and set your printer. When you press any
key to continue, the statement menu will appear:


STATEMENT MENU

WHICH STATEMENT DO YOU WISH TO PRINT?

SELECT ONE

0 (EXIT)

1 BEGINNING BALANCE SHEET

2 ENDING BALANCE SHEET

3 INCOME STATEMENT

4 STMT. OF CHANGE IN FIN. POSN.

5 CASH FLOW STATEMENT

ENTER DIGIT(0,1,2,3,4 OR 5)->


COMPUTERIZED CFS
INPUT EDITOR

THIS IS VERSION 2.0 OF A CFS PROGRAM
FOR AN APPLE II WITH ONE DISK DRIVE
AND AN EPSON-COMPATIBLE PRINTER

THIS PROGRAM IS
(C) COPYRIGHT 1983
BY THE UNIVERSITY OF FLORIDA
ALL RIGHTS RESERVED

THE INPUT SYSTEM AND THE FORMAT USED
HEREIN ARE
(C) COPYRIGHT 1982
BY NICHOLAS BRETAGNA II
ALL RIGHTS RESERVED

THE STATEMENT FORMATS ARE
(C) COPYRIGHT 1980
BY AGRI FINANCE
ALL RIGHTS RESERVED

PRESS A KEY TO BEGIN









Enter the statement number of each report you want, but wait for one to
be printed before entering the next number. When all desired reports have
been printed, enter a 0 to exit the Report Program.

Samples of the five reports produced by this program using the client I.D
PROVIDED on your diskette are shown in Figures 1 through 5.


Summary of Report Program

1. Selecting 2 from the startup menu begins the REPORT PROGRAM.

2. You will see the initialization page; you must press a key to begin.

3. You will be asked for the name of the data directory.

4. Select the CLIENT I.D. or data file from the data directory for which
you wish reports to be printed.

5. The computer will prompt you to turn on and set the printer.

6. The screen will clear and display the statement menu, from which you
may select any of 1 through 5, or 0 when finished. Zero will take
you back to the startup menu.


ORDERING INFORMATION

For information on how to obtain this and other IFAS agricultural soft-
ware, please contact your County Extension Office or write to:


Farm Computer Support Group
c/o Dean John T. Woeste
Florida Cooperative Extension Service
1038 McCarty Hall
University of Florida
Gainesville, FL 32611


REFERENCES


Frey, T. L. and D. A. Klinefelter. 1980 Coordinated Financial Statements for
Agriculture, Second Edition. AgriFinance, Skokie, Ill. 60077.






















C] PERSONAL C O M P U T E R I Z E D C F S AS OF: 31 DEC 1981
C] BUSINESS B A L A N C E S H E E T
[] CONSOLIDATED CFS EXAMPLE


ASSETS


CURRENT ASSETS

CASH ON HAND/CHECKIN....................S
SAVINGS & TIME CERTIFICATES.............
HEDGIN6 ACCT EUITY......................
MARKETABLE SECURITIES...................S
NOTES & ACCOUNTS RECEIVABLE.............
LIVESTOCK & POULTRY TO BE SOLD..........
CROPS & FEED............................
CASH INVESTMENT IN GROWING CROPS........
SUPPLIES...............................$
PREPAID EXPENSES........................
OTHER CURRENT ASSETS........ .............


ODIFIED MARKET []
COST VALUE []


7600
25400
2500
3250 $
17280
59591
65165
1640
1789
1300
0


LIABILITIES

MODIFIED
CURRENT LIABILITIES COST


MARKET
VALUE


;I ACCOUNTS PAYABLE........................ 2800
1 MEDICAL & OTHER PERSONAL............... 0
UI NOTES PAYABLE WITHIN 12 MONTHS..........$ 41000
13000 [] PRINCIPLE PORTION OF LONGER
1] TERM DEBTS DUE WITHIN 12 MONTHS
1] INTERMEDIATE........................ 19970
[] LONG TERM........................... 6000
[] ESTIMATED ACCRUED INTEREST............... 16296
[] ESTIMATED ACCRUED PROPERTY TAX.......... 0
C] ESTIMATED ACCRUED REAL ESTATE TAX....... 2800
C[ ESTIMATED ACCRUED EMPLOYER
[] PAYROLL WITHHOLDIN65................. 0
[] ESTIMATED ACCRUED INCOME &
(] SOCIAL SECURITY TAXES................ 8515
[1 ACCRUED RENT & LEASE PAYMENTS.......... 1600
[1 OTHER CURRENT LIABILITIES.............. 0


TOTAL CURRENT ASSETS....................$ 185515 S 195265 [1 TOTAL CURRENT LIABILITIES.............. 98981 t 98981
---- ---- r~L-- - ----I---- --- - ------~rx
--------INTERMEDIATE ASSETS-------- -] ------ NTERMEDIATE LIABILITIES -----
INT. NOTES & ACCOUNTS RECEIVABLE........$ 0 [ (PRINCIPLE DUE BEYOND 12 MONTHS)
MACHINERY AND EQUIPRENT................. $ 116600 t] NOTES PAYABLE........................... 59920
COST OR BASIS........ 142200..... U SALES CONTRACTS.......................... 0
LESS ACC. DEPR. ...... 61535..... 80665 t] LIFE INSURANCE POLICY LOANS............. 5000
BREEDING STOCK ......................... 35985 [1 OTHER INT. LIABILITIES................. 0
RETIREMENT ACCOUNTS..................... 6455 []
CASH VALUE OF LIFE INSURANCE............. 13500 []
SECURITIES NOT READILY MKTABLE..........$ 19950 (1
PERSONAL & RECREATIONAL VEHICLES........ 6800 []
HOUSEHOLD & PERSONAL EFFECTS............ 5000 [1
OTHER INTERMEDIATE ASSETS............... 0 11
TOTAL INTERMEDIATE ASSETS............... 168355 $ 204290 U TOTAL INTERMEDIATE LIABILITIES.......... 64920 S 64920
------= ==-= =-.- =-.---------- -= --------l = -=l --.-------- ---=='- -=: = --. -" ------ -=--- = = - -'== ----- ----------------
-----------FIXED ASSETS- ---- [ --------FIXED LIABILITIES--------.
CONTRACTS & NOTES RECEIVABLE............ 0 I (PRINCIPLE DUE BEYOND 12 MONTHS)
FARN REAL ESTATE........................ 800000 [ HMORTGAGE ON FARH REAL ESTATE...........S 168000
COST OR BASIS..... 374000........ [ LAND CONTRACTS.......................... 0
LESS ACC. DEPR.... 42570........$ 331430 0 MORT6AGE ON NON-FARM REAL ESTATE........ 0
NON-FARM REAL ESTATE..................... 20000 $ 32000 [] OTHER FIXED LIABILITIES................ 0
OTHER FIXED ASSETS...................... 0 ]
TOTAL FIXED ASSETS.....................$ 351430 $ 832000 [] TOTAL FIXED LIABILITIES................S 168000 S 168000
------- ----=---------r------------------- ---= -... -.-- --- ------- = -= .- --= -----------.---------

U[ TOTAL CONTINGENT INCOME TAX LIABILITIES. $ 172571
~;:- --O--- I----------r-3 -
=-- ----- =2- 1=~- -- ---.------ .---- :--"--= ---= .- =.-
TOTAL ASSETS............................ 705300 1231555 [1 TOTAL LIABILITIES....................... 331901 S 504472

SNET MORTH................................. 373399 $ 727083

TOTAL ASSETS..................... ......S 705300 $ 1231555 (] TOTAL LIABILITIES + NET NORTH.......... $ 705300 $ 1231555
=- -- --- .... ----------------- -------


Figure 1. Sample Beginning Balance Sheet Report.
























C3 PERSONAL C 0 M P U T E R I Z E D C F S AS OF: 31 DEC 1982
C] BUSINESS B A L A N C E S H E E T
C1 CONSOLIDATED CFS EXAMPLE


ASSETS


LIABILITIES


MODIFIED MARKET [] MODIFIED MARKET
CURRENT ASSETS COST VALUE 11 CURRENT LIABILITIES COST. VALUE
CASH ON HAND/CHECKING................... 641 1 ACCOUNTS PAYABLE........................ 1700
SAVINGS & TIME CERTIFICATES............$ 17400 13 MEDICAL & OTHER PERSONAL............... 0
HEDGINS ACCT EQUITY..................... 2500 ]l NOTES PAYABLE WITHIN 12 MONTHS..........$ 0
MARKETABLE SECURITIES................... 3250 $ 15250 [1 PRINCIPLE PORTION OF LONGER
NOTES & ACCOUNTS RECEIVABLE............ 0 [ TERN DEBTS DUE WITHIN 12 MONTHS
LIVESTOCK & POULTRY TO BE SOLD.......... 59573 [1 INTERMEDIATE.......................... 19970
CROPS & FEED............................ 69350 [1 LONG TERN............................ 6000
CASH INVESTMENT IN GROWING CROPS........$ 1440 1 ESTIMATED ACCRUED INTEREST.............. 15182
SUPPLIES................................ 1455 1[ ESTIMATED ACCRUED PROPERTY TAX.......... 0
PREPAID EXPENSES ........................$ 1400 1[ ESTIMATED ACCRUED REAL ESTATE TAX....... 2960
OTHER CURRENT ASSETS................... $ 0 1 ESTIMATED ACCRUED EMPLOYER
11 PAYROLL WITHHOLDINGS.................$ 0
[1 ESTIMATED ACCRUED INCOME &
[] SOCIAL SECURITY TAXES................$ 10659
[] ACCRUED RENT & LEASE PAYMENTS..........$ 1600
[] OTHER CURRENT LIABILITIES............... 0
TOTAL CURRENT ASSETS.................... 162829 $ 174829 13 TOTAL CURRENT LIABILITIES............... 58071 $ 58071
------- ------- ----------;51 --- ----- ---- ------ -~~-l~n
---------INTERMEDIATE ASSETS-------- ~3 ------INTERMEDIATE LIABILITIES-----
INT. NOTES & ACCOUNTS RECEIVABLE........ 0 13 (PRINCIPLE DUE BEYOND 12 MONTHS)
MACHINERY AND EQUIPMENT................. $ 120550 (1 NOTES PAYABLE........................... 39950
COST OR BASIS.........$ 158200.... 13 SALES CONTRACTS........................ 0
LESS ACC. DEPR. ....... 73849....$ 84351 [1 LIFE INSURANCE POLICY LOANS............. 5000
BREEDINM STOCK......................... 36065 [1 OTHER INT. LIABILITIES.................. 0
RETIREMENT ACCOUNTS.....................$ 8405 11
CASH VALUE OF LIFE INSURANCE...........$ 14400 I
SECURITIES NOT READILY MKTABLE.......... 20110 (]
PERSONAL & RECREATIONAL VEHICLES........ 6000 1]
HOUSEHOLD & PERSONAL EFFECTS............ 5000 [1
OTR INTERMEDIATE ASSETS............... 0 [1
TOTL NTERMEDIATE ASSETS..............$ 174331 5 210530 [1 TOTAL INTERMEDIATE LIABILITIES..........$ 44950 S 44950
2 2 -~- ~ 21- s = 2-- --- ----
--------- -FIXED ASSETS -------------[I ---------FIXED LIABILITIES----------
CONTRACTS & NOTES RECEIVABLE...........$ 0 13 (PRINCIPLE DUE BEYOND 12 MONTHS)
FARM REAL ESTATE........................ $ 800000 I] MORTGAGE ON FARM REAL ESTATE............ 162000
COST OR BASIS...... ... 374000.... [1 LAND CONTRACTS.......................... 0
LESS ACC. DEPR.......$ 56855....$ 317145 [l MORTSAGE ON NON-FARM REAL ESTATE........$ 0
NON-FARM REAL ESTATE.................... 20000 $ 34000 [1 OTHER FIXED LIABILITIES................ 0
OTHER FIXED ASSETS..................... $ 0 [
TOTAL FIXED ASSETS.....................$ 337145 $ 834000 [1 TOTAL FIXED LIABILITIES................$ 162000 $ 162000
................................................----------......--.........................................................

--------- ---- -----------
C1 TOTAL CONTINGENT INCOME TAX LIABILITIES. $ 171517

TOTAL ASSETS......................... 674305 ~ 1219359 I TOTAL LIABILITIES ................. 265021 $ 436538

1E NET iORTH.............................. 409284 $ 782821
-; -~-:222:222:2 -a... a--------...a2-a 2a
TOTAL ASSETS...........................$ 674305 1 1219359 [3 TOTAL LIABILITIES + NET ORTH........... 674305 $1219359

Figure 2. Sample Present (Ending) Balance Sheet Report.
Figure 2. Sample Present (Ending) Balance Sheet Report.






















C O M P U T E R I Z E D CFS I N C O M E S T A T E M E N T
C3 ACTUAL CFS EXAMPLE
CI PROJECTED FOR 12 MONTH PERIOD ENDING 31 DEC 1982

REVENUE
CROPS & FEED:
CASH SALES................................................. 77960
INVENTORY CHANGE.......................................... 4185 $ 82145
LIVESTOCK & POULTRY TO BE SOLD:
CASH SALES................................................ 128396
INVENTORY CHANGE..........................................$ -18 S 128378
BREEDING STOCK:
CASH SALES................................................. 6210
INVENTORY CHANGE ......................................... 80 S 6290
LIVESTOCK & POULTRY PRODUCTS CASH SALES.................................... 0
CUSTOM WORK: CASH............................................................ 0
GOVERNMENT PAYMENTS & PATRONAGE DIVIDENDS.................................... 1600
INCOME FROM HEDGING TRANSACTIONS............................................. 6640
OTHER........................................................................... 0
ADJUSTMENTS IN NOTES & ACCOUNTS RECEIVABLE................................... -17280
GROSS REVENUE........................................................... 207773
LESS POULTRY & LIVESTOCK(FEEDER & BREEDING) PURCHASES......................... 1310
LESS FEED PURCHASED................. ............................... 20780
VALUE OF FARM PRODUCTION................ 185683

EXPENSES
CASH OPERATING EIPENSES...................................................... 59713
EXPENSE ADJUSTMENT(UNUSED ASSETS)............................................ 434
EXPENSE ADJUSTMENT(UNPAID ITEMS)............................................. -940
DEPRECIATION:
MACHINERY & EQUIPMENT..................................... 20314
FIXED FARM IMPROVEMENTS...................................... 1425 $ 34599
TOTAL OPERATING EXPENSES............................................................... 93806
INCOME FROM FARM OPERATIONS............................................................... 91877
LESS INTEREST EXPENSES....................................................................$ -22566
GAIN/LOSS FROM DISPOSAL OF FARM ASSETS................... ................................. 7000
NET FARM INCOME.......................... 76311

NON-FARM INCOME
OFF-FARM WAGES........................... ....................... ....... 2400
INTEREST & DIVIDENDS(INCLUDING RETIREMENT ACCOUNTS)............. .......... 2100
GAIN/LOSS ON SALE OF NON-FARM ASSETS......................................... 0
OTHER NON-FARM INCOME ....................................................... .. 0
NET NON-FARM INCOME.................... 4500

INCOME BEFORE TAXES & EITRAORDINARY ITEMS................................................. 80811
PROVISION FOR INCOME & SOCIAL SECURITY TAXES.............................................. 27924
INCOME BEFORE EXTRAORDINARY ITEMS......................................................... 52887
EXTRAORDINARY ITEMS.......................................................................$ 0
WET INCOME.............................. 52887




Figure 3. Sample Income Statement Report.

























C OMP U TE R I Z E D C F S STATEMENT OF CHANGE IN FINANCIAL POSITION
DATE COMPLETED : FOR 12 MONTH PERIOD ENDING :31 DEC 1982
C3 ACTUAL
C3 PROJECTED CFS EXAMPLE


NET INCOME.................... 52887
PLUS: DEPRECIATION........ 34599
LESS: GAINS/LOSSES........S 7000
FUNDS PROVIDED BY OPERATIONS.............
GIFTS & INHERITANCES RCVD. .... 0
ADDITIONS TO PAID IN CAPITAL..$ 0 $


[] NET WITHDRANALS............... 17002
[] PLUS: SIFTS MADE.......... 0
[1
80486 []
[]
0 []


TOTAL FUNDS............................. $ 80486 1] ITHDRAIALS........................... 17002 [ GROWNT FUNDS..I 63484
NET DECREASES IN CURRENT ASSETS I NET INCREASES IN CURRENT ASSETS
LIVESTOCK & POULTRY........ 18 [1 LIVESTOCK & POULTRY TO BE 55 0
CROPS & FEED............... 0 [ CROPS & FEED............. 4185
TOTAL(FROM SCH. F-2)....... 26953 $ 26971 [] TOTALIFRON SCH. F-2)....... 100 S 42B5
GROSS DECREASES IN INT. ASSETS [I GROSS INCREASES IN INT. ASSETS
MACHINERY & EQUIPMENT...... 7000 U[ MACHINERY & EQUIPMENT ...... 24000
TOTAL(FROM SCH. F-3).......S 800 $ 7800 (1 TOTAL(FROM SCH. F-3).......S 3090 $ 27090
GROSS DECREASES IN FIXED ASSETS [I GROSS INCREASES IN FIXED ASSETS
FARM REAL ESTATE SALES..... 0 (I FARM REAL ESTATE PURCHASES. 0
TOTAL(FROM SCH. F-4)....... 0 s 0 [ TOTAL(FRON SCH. F-4)....... 0 $ 0
TOTAL DISINVESTENT..................... 34771 [ TOTAL INVESTMENT......................... 31375 CI NET INVESTMENTS -3396
NET INCREASES IN CURRENT LIABILITIES 1 NET DECREASES IN CURRENT LIABILITIES
ACCOUNTS PAYABLE........... 0 [ ACCOUNTS PAYABLE............ 1100
SHORT TERN NOTES............ 0 1 SHORT TERN NOTES........... 41000
CURR. PORTION OF TERM DEBT $ 0 [1 CURR. PORTION OF TERM DEBT 5 0
TOTAL(FRON SCH. F-5)....... 2304 S 2304 [C TOTALIFRON SCH. F-5)....... 1114 S 43214
GROSS INCREASES IN INT. LIABILITIES C[ GROSS DECREASES IN INT. LIABILITIES
NOTES.................... 0 [1 NOTES........................ 19970
TOTALIFROM SCH. F-6)....... 0 $ 0 ([ TOTAL(FRON SCH. F-6)....... 0 S 19970
GROSS INCREASES IN FIXED LIABILITIES C] GROSS DECREASES IN FIXED LIABILITIES
MORTGAGES ON FARM R.E. ..... 0 [ MORTGAGES ON FARM R.E. .... 6000
LAND CONTRACTS............. 0 ] LAND CONTRACTS............. 0
TOTAL(FRON SCH. F-7)....... 0 s 0 [ TOTAL(FRON SCH. F-7)....... 0 $ 6000
TOTAL NEN BORROINGS...................S 2304 [C TOTAL DEBT REPAYMENT.....................S 69184 (I NET CHANGE.... 66880
-..--------- -- -- -- --=---.. .----- -
TOTAL SOURCES...................... 117561 TOTAL APPLICATIONS................... 117361


Figure 4. Sample Statement of Change in Financial Position Report.
Figure 4. Sample Statement of Change in Financial Position Report.

















C O M P U T E R I Z E D CFS - C A S H F L O W S T A T E M E N T


C3 PROJECTED FOR
C3 ACTUAL FOR


CFS EXAMPLE
DATE


BEGIIING CASH BALANCE..................................... 7600
OPERATING RECEIPTS
:O0PS & FEED............................................... 77960
LIVESTOCK & POULTRY........................................ 128396
PRODUCTS: LIVESTOCK & POULTRY............................... 0
CUSTOM WORK................................................ 0
GOVERNMENT PAYMENTS & PATRONAGE DIVIDENIS................... 1600
HEDGING ACCOUNT HITHORA ALS. ..............................S 1:640
OTHER OPERATING RECEIPTS................................... 0
CAPITAL RECEIPTS
BREEDING STOCK ............................................. 6 210
MACHINERY & EgUIPMENT................................... ...... 7000
OTHER CAPITAL RECEIPTS................................. 0
NON-FARM INCOME
ICF-c apNM A ES....................... ....................... 2400
:HTEREST I DIVIDENDS........................ ............ 2100
CTHER NON-FARM !NCONE...................................... 0


TOTAL CASH AVAILABLE


S 246906


OPERATING EXPENSES
LABOR HIREO(ILUDIG ERPLOYER TAXES)....................... 1200
REPAIRS nACHINERY & EQUIPENT ............................. 4640
REPAIRS BUILDINGS L IIPROVIENTS........................... 1800
EENTS t LEASES.............................................. 600
SEED........................................................ 4643
FERTILIZER & LIE ................................ .......... 14500
CHE ICALS................................................... 4860
CUSTON MACHINE HIRE......................................... 00
SUPPLIES ................................................... 2700
LIVESTOCK EXPENSE(BREEIING,VET,ETC.)...................... 2700
SAS, FUEL, A OIL............................................ 5100
STORAGE & CUSTON DRYING .................................... 0
TAIESIREAL ESTATE I PERSONAL PROPERTY) ...................... 5600
INSURANCE(PROPERTY LIABILITY, CROP)....................... 36:50
UTILITIES(ELECTRICITYSASPHONE)........................ 4200
MARKETING & TRANSPORT EXPENSES............................ 0
AUTO(FARN SHARE)........................................... 1320
OTHER OPERATING EXPENSES.................................. 400

TOTAL CASH OPERATING EXPENSES I 5971:

LIVESTOCK & FEED PURCHASES
'EEDER LIVESTOCK...........................................S 0
BREEDING LIVESTOCK......................................... 1310
rEED PURCHASED............................................. 20780
CAPITAL EXPENDITURES
1ACHINERY & EQUIPNENT...................................... 24000
3UILDIN6 & IMPROVEMENTS....................................S 0
OTHER CAPITAL EXPENDITURES................................... 0
OTHER EXPENDITURES
4EDGING ACCOUNT DEPOSITS................................... 7000
GROSS FAMILY LIVING HITHORALS............................... 17000
iO-F4RH BUSINESS & INVESTMENTS.............................. 0
!NCOME TAX & SOCIAL SECURITY................................. 25780
iNTERMEDIATE & LONG TERN LOAN PAYMENT PRINCIPAL...........S 25970
I'TERMEDIATE I LONG TERN LOAN PAYMENT INTEREST..........s 20711

TOTAL CASH REQUIRED I 202264


CASH AVAILABLE LESS CASH REQUIRED 446 42

INFLOUS FROM SAVINGS........................... .......I 0
IONEY TO BE BORRONED....................................
OPERATING LOANS....................................... I 45000
INTERNEDIATE & LON TERN LOANS......................... 0
OPERATING LOAN PAYMENT-PRINCIPAL........................... 45000
OPERATING LOAN PAYNENT-INTEREST........................... 2969
OUTFLOHS TO SAVINGS............................... ...... ..

LOAN BALANCES (END OF PERIOD) :
CURRENT YEAR'S OPERATING LOANS.............................. 0
PREVIOUS YEAR'S OPERATING LOAS............................... 0
INTERNEDIATE & LONG TERN LOANS............................. 232920
fltnSfli~Pnflhn~flnnflmlZ*2S3SSSS1ZSZ


Figure 5. Sample Cashflow Statement Report.





17


~t- = = = 0 ------- ==i ~ = -


_---- ------~- ---------










APPENDIX A

COORDINATED FINANCIAL STATEMENT
DATA WORKSHEET



The most difficult step in using this program is obtaining the necessary
information to complete the financial statements. This worksheet is designed
to help the user collect and assemble that information. Frey and Klinefelter
define the various data items and provide schedules designed to facilitate the
necessary record keeping. Readers are referred to pages 13 through 38 of Frey
and Klinefelter for a discussion of balance sheets, to pages 39 through 52 for
a discussion of the income statement, to pages 53 through 64 for a discussion
of the statement of change in financial position, and to pages 65 through 84
for a discussion of the cash flow statement.

The data worksheet is divided into three major sections: balance sheet
information, cash flow information, and miscellaneous information. Within
each of these sections the requested information is broken down into pages to
facilitate the data entry process. Each page consists of several data items
that are entered on a single screen in the CFS INPUT EDITOR program.










Balance Sheet Information


Present Beginning
Balance Balance

Date ()

Current Assets
PAGE 1:
Cash on Hand & Checking
Savings & Time Certificates
Hedging Account Equity

PAGE 2:
Marketable Securities
Cost or Basis Amount
Accumulated Depreciation Amount
Fair Market Value Amount
PAGE 3:
Short-Term Notes & Accts. Rec.
Livestock to be Sold
Crops and Feed
PAGE 4:
Investment in Growing Crops
Supplies
Prepaid Expenses
PAGE 5:
Other Current Assets
Total Current Assets (Calculated) (Calculated)
Intermediate Assets
PAGE 6:
Intermediate-Term Notes & Accts. Rec.
PAGE 7:
Machinery and Equipment
Cost or Basis Amount
Accumulated Depreciation Amount
Fair Market Value Amount
PAGE 8:
Breeding Stock
Retirement Accounts
Cash Value of Life Insurance









Present
Balance
Date )


Beginning
Balance
( )


PAGE 9:
Securities Not Readily Marketable
Personal & Recreational Vehicles
Household & Personal Effects
PAGE 10:
Other Intermediate-Term Assets
Total Intermediate-Term Assets
Fixed Assets
PAGE 11:
Contracts & Long Term Notes Rec.
PAGE 12:
Farm Real Estate
Cost or Basis Amount
Accumulated Depreciation Amount
Fair Market Value Amount
PAGE 13:
Non-Farm Real Estate
Cost or Basis Amount
Fair Market Value Amount
PAGE 14:
Other Fixed Assets
Total Fixed Assets
Total Assets


(Calculated) (Calculated)


(Calculated) (Calculated)


Current Liabilities


PAGE 15:
Accounts Payable
Medical & Other Personal
Notes Payable (Within 12 Mo.)
PAGE 16:
Principal Intermediate-Term Debts Due
(Within 12 Mo.)
Principal Long-Term Debts Due (Within
12 Mo.)
PAGE 17:
Estimated Accrued Interest
Estimated Accrued Property Tax
Estimated Accrued Real Estate Tax
PAGE 18:
Estimated Accrued Payroll & Withholding
Tax
Estimated Accrued Income Tax & Social
Security


--


--


--









Present
Balance
Date ( )


Beginning
Balance

)


PAGE 19:
Accrued Rent & Lease Payments
Other Current Liabilities
Total Current Liabilities


Intermediate Liabilities


PAGE 20:
Notes Payable
Sales Contracts
Life Insurance Policy Loans
PAGE 21:
Other Intermediate Liabilities
Total Intermediate Liabilities
Fixed Liabilities


(Calculated) (Calculated)


(Calculated) (Calculated)


PAGE 22:
Mortgage, Farm Real Estate
Land Contracts
Mortgage, Non-Farm Real Estate
PAGE 23:
Other Long-Term Liabilities
Total Long-Term Liabilities
Total Liabilities (Calculated) (Calculated)
Miscellaneous Data
Contingent Income Tax Liabilities
PAGE 24:
Fair Market Value Amount









Cash Flow Information


Amount

Operating Receipts
PAGE 25:
Crops & Feed
Livestock & Poultry
Products, Livestock & Poultry
Custom Work
Govt. Payments & Patronage Dividends
Hedging Account Withdrawals
Other Operating Receipts
Capital Receipts
PAGE 26:
Breeding Stock
Machinery & Equipment
Other Capital Receipts
Non-Farm Income
PAGE 27:
Off-Farm Wages
Interest & Dividends
Other Non-Farm Income
Total Cash Available (Calculated)
Operating Expenses
PAGE 28:
Labor Hired, Incl. Employer Taxes
Repairs, Machinery & Equipment
Repairs, Building & Improvements
Rents & Leases
Seed
PAGE 29:
Fertilizer & Lime
Chemicals
Custom Machinery Hired
Supplies
Livestock Expenses


PAGE 30:
Gas, Fuel, & Oil
Storage & Custom Drying
Taxes (Real Estate & Personal Prop.)
Insurance (Property, Liability & Crop)
Utilities










Amount

PAGE 31:
Marketing & Transport Expenses
Auto (Farm Share)
Other Operating Expenses
Total Operating Expenses (Calculated)
Livestock and Feed Purchases
PAGE 32:
Feeder Livestock
Breeding Livestock
Feed Purchased
Capital Expenditures
PAGE 33:
Machinery & Equipment
Building & Improvements
Other Capital Expenditures
Other Expenditures
PAGE 34:
Hedging Account Deposits
Gross Family Living Withdrawals
Non-Farm Business & Investments
Income Tax & Social Security
Loan Activities--Operating Loans
PAGE 35:
Principal Payment on Operating Loans
Interest Payment on Operating Loans
Operational Borrowing
Loan Activities-Operating Loans
End-Of-Period Balances
PAGE 36:
Current Operating Loans
Previous Operating Loans
Loan Activities--Int. & Long-Term Loans
PAGE 37:
Principal Payment on Intermediate- & Long-Term Loans
Interest Payment on Intermediate- & Long Term-Loans
Intermediate- & Long Term Borrowing
Loan Activities-Int.- & Long Term-Loans
End-Of-Period Balances
PAGE 38:
Intermediate- & Long-Term Loans
Savings Activities
PAGE 39:
Inflows from Savings
Outflows to Savings









Miscellaneous Information
Amount


Depreciation
PAGE 40:
Depreciation on Machinery & Equipment
Depreciation on Farm Improvements
Purchases of Farm Capital Assets
PAGE 41:
Machinery & Equipment Purchased
Book Value of Machinery & Equipment Purchased
Farm Real Estate Purchased
Book Value of Farm Real Estate Purchased
Sales of Farm Capital Assets
PAGE 42:
Breeding Stock Sold
Book Value of Breeding Stock Sold
Machinery & Equipment Sold
Book Value of Machinery & Equipment
PAGE 43:
Farm Real Estate Sold
Book Value of Farm Real Estate Sold
Other Intermediate Farm Assets Sold
Book Value of Other Intermediate Farm Assets Sold
Sales of Non-Farm Capital Assets
PAGE 44:
Securities Sold
Book Value of Securities Sold
Non-Farm Real Estate Sold
Book Value of Non-Farm Real Estate Sold
PAGE 45:
Other Intermediate Non-Farm Assets Sold
Book Value of Other Intermediate Non-Farm Assets Sold
Other Sources and Uses of Funds
PAGE 46:
Gifts & Inheritance Received
Addition to Paid-In Capital
Gifts Made for Estate Transfer
Income Statement Data
PAGE 47:
Provision for Income & Social Security Taxes
Other (Extraordinary) Items
PAGE 48:
Client Name
Client I.D.
Beginning Date
Present (Ending) Date


-












































































This public document was promulgated at a cost of $368.20, or 73.6 cents per copy, to provide a user's manual for the
coordinated financial statements microcomputer program.



COOPERATIVE EXTENSION SERVICE, UNIVERSITY OF FLORIDA, INSTITUTE OF FOOD AND AGRICULTURAL
SCIENCES, K. R. Tefertiller, director, In cooperation with the United States Department of Agriculture, publishes this Infor-
mation to further the purpose of the May 8 and June 30, 1914 Acts of Congress; ana is authorized to provide research, educa-
tlonal Information and other services only to Individuals and Institutions that function without regard to race, color, sex or
national origin. Single copies of Extension publications (excluding 4-H and Youth publications) are available re ee to Florida
residents from County Extension Offices. Information on bulk rates or copies for out-of-state purchasers Is available from
C. M. Hinton, Publications Distribution Center, IFAS Building 664, University of Florida, Galnewllle, Florida 32611. Before publicizing this
publication, editors should contact this address to determine availability.




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