摘要：We describe awareness of the Financial Guidelines for Agricultural Producers ("the Guidelines") and illustrate their use on Kentucky small and mid-size farms. Using survey data we collected in 2016 from 103 farms, we found that 89% of the small- and mid-scale farmers who responded were unaware of the Guidelines and, therefore, did not follow them. Additionally, 75% of the farmers used a single-entry cash-basis accounting system. We consequently suggest the implementation of awareness campaigns, educational strategies, and technical assistance to increase farmers' awareness and usage rates with regard to the Guidelines. We also suggest that there is a need for training on double-entry accrual accounting techniques.
关键词：the Guidelines ; farm records ; small and mid-size farms
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