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Financial management of farms: cash flow analysis



Financial management of farms: cash flow analysis



Revue Suisse d' Agriculture 20(1): 53-58



Capital flow represents the financial resources needed to finance a farm's activities. The article focuses on the sources and uses of funds, an accounting statement which describes the capital flows of a farm business operation, describing specifically the characteristics of a typical farm's financial situation at the end of an accounting year and showing how this situation is different from that which exists at the beginning of the period.

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