ERIC Number: ED246281
Record Type: RIE
Publication Date: 1984-Jun-25
Reference Count: 0
Revising the Depreciation and Investment Credit Lessons for Farm Management and Supervised Occupational Experience for Use in Missouri Programs of Vocational Agriculture. Final Report.
Rohrbach, Norman; And Others
This project developed four lessons that reflect the 1981 tax laws as they relate to the use of investment credit and depreciation in farm accounting systems. Project staff reviewed tax laws and related materials and identified four lessons in farm management and supervised occupational experience that needed revision. Materials were then organized and appropriate lesson plans were developed for use in the vocational agriculture program. The lesson plans, part of existing Missouri vocational agriculture curriculum, cover farm records, managing taxes to maximize income, using depreciation/cost recovery and investment credit in a farm business, and setting up depreciation/cost recovery schedules and inventories. Each lesson contains an objective, study questions, references, handouts, teaching procedures, information sheets, sample forms, exams, and exam answers. (KC)
Descriptors: Agricultural Education, Assessed Valuation, Cooperative Programs, Farm Accounts, Farm Management, Federal Legislation, Investment, Lesson Plans, Money Management, Recordkeeping, Secondary Education, State Curriculum Guides, Supervised Farm Practice, Tax Credits, Tax Deductions, Tax Rates, Taxes, Teaching Methods, Units of Study, Vocational Education, Work Experience Programs
Publication Type: Guides - Classroom - Teacher; Reports - Descriptive
Education Level: N/A
Audience: Teachers; Practitioners
Sponsor: Missouri State Dept. of Elementary and Secondary Education, Jefferson City. Div. of Career and Adult Education.
Authoring Institution: Missouri Univ., Columbia.
Identifiers: Missouri; Tax Reform Act 1981