CHARTING OF ACCOUNTS
Below is the the actual pdf of the 2-page form FSA-2038 Farm Business Plan Worksheet Projected/Actual Income and Expense. It can be found in the FSA-2036 Farm Business Record Book, or downloaded from the government's site: http://www.apfo.usda.gov/FSA/webapp?area=home&subject=fmlp&topic=fla. Further helpful instructions for this form can be found at: http://forms.sc.egov.usda.gov/eForms/instruction?FileType=TipInstruction&FileName=FSA2038.HTML
Note that the page is split up into 2 main categories, Income and Expenses, with each category split into finer areas such as "crop sales" etc. under Income, culimnating to "Total Income" and "Car and Truck" etc. under Expenses, also culimnating to "Total Expenses".