ERIC Number: ED366845
Record Type: RIE
Publication Date: 1993-Apr
Reference Count: N/A
Farm Business Management Analysis. Unit I: Establishing a Farm Accounting System. Revised. Volume 25, Number 3.
The lessons in this unit are designed primarily for Missouri vocational agriculture instructors participating in the Farm Business Management Analysis program. Each of the 10 lessons in the unit is a self-contained instructional package and includes material for monthly classroom sessions for young and adult farmers and for individualized instructional activity. The lessons include specific suggestions for teacher preparation. The sample entries throughout the unit are taken from the sample entry material available from the Instructional Materials Laboratory for the Missouri Farm Business Record Book. Lesson components include a review, objective, motivation, key points, introduction of information, discussion, conclusions, announcements, social time, instruction, and lesson materials such as transparencies and handouts and quizzes. Topics covered in the 10 lessons are the following: (1) orientation to the Farm Business Management Analysis program; (2) introduction to keeping records; (3) recording receipts and expenditures; (4) planning the year's cash flow; (5) developing inventories of machinery; (6) developing inventories of livestock and of crops and supplies; (7) developing an investment record for real estate; (8) keeping enterprise records; (9) completing farm support records; and (10) using the concept of time value in planning. Also included are the Administrative Guidelines for Farm Business Management Analysis, which describe minimum standards and how to establish a program. (KC)
Descriptors: Accounting, Adult Farmer Education, Agricultural Education, Bookkeeping, Course Content, Farm Accounts, Farm Management, Farmers, Individual Instruction, Learning Activities, Lesson Plans, Postsecondary Education, Recordkeeping, Records Management, Teaching Methods, Units of Study, Young Farmer Education
Instructional Materials Laboratory, University of Missouri, 2316 Industrial Drive, Columbia, MO 65202 (order no. 10-8101-I).
Publication Type: Guides - Classroom - Teacher
Education Level: N/A
Audience: Teachers; Practitioners
Sponsor: Missouri State Dept. of Elementary and Secondary Education, Jefferson City. Div. of Vocational and Adult Education.
Authoring Institution: Missouri Univ., Columbia. Instructional Materials Lab.
Note: For unit II, see CE 065 867.