Farm records are a tool that farmers can use in managing their businesses. Farm management extension programs have been built around record projects. Records make a logical starting point for analyzing a particular business and for studying the principles of good farm management. The Lewis County Cooperative Extension Service has enrolled dairy farmers in farm business management projects every year since 1961. For 1968, sixty-seven farmers submitted their records for summary and analysis by the Department of Agricultural Economics. The figures for each farm were checked, put on electronic data cards, and put through a computer for summary and analysis. The group results are presented in this workbook. This report is organized so that you can systematically summarize and analyze your farm business by going page by page through the report. Spaces are available for filling in the figures for your farm or any specific farm that you may want to study. An individual may use this workbook to study his business or it can be used by a group as a basis for a farm management discussion. In addition to the members of the Farm Business Management Projects, this report should be useful to other dairymen in Lewis County, to teachers of agriculture, other agency representatives, and to agribusinessmen in the area.