Published in 1904, Farm Book-Keeping by Double Entry is a practical guide to the accounting methods used on farms in the early 20th century. The author, Philip Bowes, was a farmer and accountant who developed a system of double-entry bookkeeping that allowed farmers to track the financial performance of their operations with greater accuracy and sophistication. This book is an important historical document that sheds light on an aspect of agricultural life that is often overlooked. This work has been selected by scholars as being culturally important, and is part of the knowledge base of civilization as we know it. This work is in the "public domain in the United States of America, and possibly other nations. Within the United States, you may freely copy and distribute this work, as no entity (individual or corporate) has a copyright on the body of the work. Scholars believe, and we concur, that this work is important enough to be preserved, reproduced, and made generally available to the public. We appreciate your support of the preservation process, and thank you for being an important part of keeping this knowledge alive and relevant.