Other NAT'ers don't know that O.C. and I have many similarities  [as farmers and other ways] which we have compared notes about.

Here's another my Canadian friend!

Keeping farm records in a multi column cash book for the accountant were always a headache to balance across AND down.

We went to a computer for farm records in 1980"s - most important reason was it had to balance or it would not let you close an entry.

My original farm system owner went brokr and was bought out be a New Zealand company.  Great -as when Australia brought in GST at 10%, NZ already had it so it was built into their bookkeeping system. All I had to do was figure out the coding and percentage of farm/personal on things like phone and power, and it worked.

Happy accountant!