The accounting records are one of the oldest written sources and at the same time, more abundant humanity. Tablets writing ceramics suggest that emerged from these primitive forms of accounting and an important part of the historical record is made precisely by a wide typology of accounts from all types of institutions, companies and private assets. This book aims to help measure the possibilities but also limitations of these sources for the study of rural societies. There is widespread agreement about the enormous potential for exploring social and economic logic of farms and agricultural systems have yet been little exploited. In addition to characterizing farm accounts (its objectives, its various approaches and content), we propose a methodological reflection on the analytical potential of the source for the construction of sets of prices, production and yields, labor market analysis and wages, the study of the economic behavior of the owners and farmers and other relevant historiographical issues.