A very moving event

Doing farm accounts requires a particular, even peculiar, set of skills and procedures. Like examining the Livestock Movements records.

It's like auditing the goods in and out records when auditing finished goods stock in a warehouse, or rather the stock records of a motor trader because every cow has its own passport and identifying number.

So we will normally examine the Livestock Movements book to see if it tallies with the sales and purchases of livestock recorded in the accounts. I was just completing this review for one of my clients who is now a legend in our office: he's the dairy farmer who recorded in his Livestock Movements book the date he threw his wife out (before divorcing her)! Still brings a smile to everyone's face even years after the event.