ERIC Number: ED198320
Record Type: RIE
Publication Date: 1980
Farm Record Keeping: An Instructional Unit for Teachers of Adult Education in Agriculture.
Thomas, Steven D.
This instructional unit on farm recordkeeping is intended as a guide for use by teachers in planning and conducting young farmer and/or adult education classes. The unit consists of thirteen problems on the following topics: planning for farm recordkeeping, recording inventories, recording depreciable items, recording farm expenses, recording cash sales, recording resale items bought, recording capital items sold, recording capital items bought, recording resale items sold, recording social security data, recording income and non-farm expenses, recording a farm business summary, and managing taxes. Each problem contains an objective, a statement and an analysis of the problem, suggestions for teaching the lesson, and suggested teaching materials. Individual lessons include a variety of forms, charts, illustrations, and examples of selected tax- and bookkeeping-related computations. Appendixes (one-third of the unit) contain a bibliography of supplementary resources, a sample recordkeeping problem involving one year in the operation of an owner-operated farm, a glossary, and an instructional unit evaluation questionnaire for teachers of vocational agriculture. (MN)
Descriptors: Accounting, Adult Education, Agricultural Education, Behavioral Objectives, Farm Accounts, Farm Management, Farm Occupations, Higher Education, Instructional Materials, Learning Activities, Postsecondary Education, Recordkeeping, Records (Forms), Vocational Education, Young Farmer Education
Publication Type: Guides - Classroom - Teacher
Education Level: N/A
Sponsor: Kentucky State Dept. of Education, Frankfort. Bureau of Vocational Education.
Authoring Institution: Kentucky Univ., Lexington. Coll. of Education.