Balance Sheet of Agriculture--Meaning, Conceptual Limitations, and Uses
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Social accounting is so new that only a few specialists are fully aware of the associated
conceptual problems or the popular confusions that may result from applying the terminology
of accounting for private enterprise to given sectors or to the whole of the national economy.
This article endeavors to clarify the meaning, conceptual limitations, and uses, of one of the
first products of social accounting, namely, the Balance Sheet of Agriculture.