The Rural Voice, 1983-10, Page 44(rn.wic)
Farrowing pens
Farm gates
Hand railing
Lathe work
Hog confinement
Repairs to all kinds
of small engines
and chain saws
LUCKNOW
CUSTOM WELDING &
SMALL ENGINE REPAIR
Box 357 Ross St.
Lucdnow, Ont. 528-3835
Now is the time
to look seriously
at a FARMATIC Feed System
Let Lowry Farm Systems
show you how you can pay for
your grain bin and mix mill in
2-3 years
444##% 7cu
S4te�td ,ded.
At Amberley
11.R. 01, Kincardine) Phone 395.5286
YES, IT IS THAT TIME
OF YEAR AGAIN!
Fall Apples
Sweet Corn
Peaches
Apple Butter
Honey
Fresh Cider -
made from our own apples
BRING YOUR
OWN CONTAINERS
Z (4)I.F NII -H
77.
an,r,.ian 14
•
L.SSAUNE # 4
(*CHARDS 3 Cdemh law n,hq, ri•
•
.mrnoua io
LASSALINE
FARM MARKET
and ORCHARDS
South of Goderich
21/2 miles from #8 Hwy
on the Drive -In Road
PG. 42 THE RURAL VOICE, OCTOBER 1983
GUEST COLUMN
In search
of the
Perfect
Accountant
C.A. C.G.A. Bookkeeper R.I.A.
Accountant. What do these names
mean? Which one should a farmer
choose to help him with the farm's
financial management?
The next few articles will discuss
the differences among various ac-
countants, what services they provide
and how to find the best one for your
business.
"Bookkeeper" is a general descrip-
tion of a person who maintains finan-
cial records for a business. Some
bookkeepers have taken many ac-
counting and finance courses. Others
learn primarily from on-the-job train-
ing. Bookkeepers have no profes-
sional association providing job stan-
dards.
Bookkeepers should be familiar
with the following financial records:
journals, ledgers, trial balances,
financial statements, inventory & pur-
chasing records, sales, cash,
employee, insurance & equipment
records. The only way to determine
how extensive their knowledge is, is
to check previous education and ex-
perience.
There are three professional ac-
counting designations: C.G.A. (Cer-
tified General Accountant), R.I.A.
(Registered Industrial Accountant)
and C.A. (Chartered Accountant).
A C.G.A., often referred to as a
general accountant, undergoes 51/2
years of training in business with ex-
ams three times a year. They take
courses in cost accounting,
economics, law, finance and com-
puter systems.
Graduates become members of the
General Accountants Organization of
Ontario and work in industry, the
public sector, banks, brokerage
houses, hospital administration and
government.
R.I.A.'s, commonly known as
management accountants, spend five
to seven years training through
university and/or business. A univer-
sity degree is not required but each
trainee must pass nationally -set ex-
ams before graduating.
Graduates become members of the