The purpose of keeping accounts is to give the farmer or other business man definite and detailed financial information on his business to help him in forming his business policy for the future. Since the information desired varies with the man who is to use it, the type of books kept must vary to correspond. Therefore, this circular does not attempt to set forth any one system, but rather, to explain the general principles which underlie all systems of double entry accounting in order that the person who is to use the accounts may adapt them to his own particular need.