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Students explore credit use, leasing, contracting, and sustainable resource management, while learning to prepare and analyze production and financial data for agricultural businesses. The outline details Butler-assessed outcomes, PACT analytical thinking development, major summative work via a written case study, and learning units covering decision making, accounting systems, balance sheets, income statements, cost/profit principles, budgeting, business organization, and risk and uncertainty.",{"@graph":63,"@context":118},[64,80,101],{"@type":65,"itemListElement":66},"BreadcrumbList",[67,71,74,77],{"item":68,"name":69,"@type":70,"position":9},"https://docshare.wps.com","Home","ListItem",{"item":72,"name":10,"@type":70,"position":73},"https://docshare.wps.com/template/",2,{"item":75,"name":11,"@type":70,"position":76},"https://docshare.wps.com/template/presentations/",3,{"item":78,"name":59,"@type":70,"position":79},"https://docshare.wps.com/template/ag-215-farm-management-and-finance-course-outline/279193/",4,{"url":78,"name":59,"@type":81,"image":82,"author":87,"headline":59,"publisher":90,"fileFormat":93,"inLanguage":57,"description":61,"dateModified":94,"datePublished":95,"encodingFormat":93,"isAccessibleForFree":96,"interactionStatistic":97},"DigitalDocument",{"url":83,"@type":84,"width":85,"height":86},"https://docshare.wps.com/thumbnails/ag-215-farm-management-and-finance-course-outline/279193.png","ImageObject",442,249,{"name":88,"@type":89},"Theodora","Person",{"url":68,"name":91,"@type":92},"DocShare","Organization","application/pdf","2026-10-28","2026-09-15",true,{"@type":98,"interactionType":99,"userInteractionCount":15},"InteractionCounter",{"@type":100},"ViewAction",{"@type":102,"mainEntity":103},"FAQPage",[104,110,114],{"name":105,"@type":106,"acceptedAnswer":107},"What is the prerequisite for AG 215: Farm Management and Finance?","Question",{"text":108,"@type":109},"AG 215 requires AG 107 and either BA 126 or BA 130, with a grade of C or better.","Answer",{"name":111,"@type":106,"acceptedAnswer":112},"What financial topics does the course cover?",{"text":113,"@type":109},"Students study credit and its prudent use, leasing and contracting, accounting systems, balance sheets and income statements, cost/profit principles, budgeting, and cash flow analysis.",{"name":115,"@type":106,"acceptedAnswer":116},"How are outcomes assessed in this course?",{"text":117,"@type":109},"Butler-assessed outcomes are demonstrated through a written case study analyzing financial information from data of a selected farm or agricultural business.","https://schema.org",{"og:url":78,"og:type":120,"og:title":59,"og:site_name":91,"og:description":61},"article",{"robots":122,"canonical":78},"index,follow",{"doc_id":124,"site_id":56},279193,1791728925,{"code":4,"msg":5,"data":127},{"doc_id":124,"user_id":128,"nickname":88,"user_avatar":129,"doc_module":9,"category_id":8,"category_name":11,"doc_title":59,"doc_description":61,"doc_content":130,"file_id":131,"file_url":132,"file_type":133,"file_size":134,"view_count":15,"is_deleted":4,"is_public":9,"is_downloadable":9,"audit_status":9,"page_count":47,"language":135,"language_code":57,"site_id":56,"html_lang":57,"table_of_contents":136,"faqs":137,"seo_title":138,"seo_description":61,"update_tm":139,"read_time":73},687197207919,"https://ap-avatar.wpscdn.com/avatar/a000253d6f5f7c60be?x-image-process=image/resize,m_fixed,w_180,h_180&k=1779446848396160552","Derek Foust  \nCareer and Technical Education Division  \nRevised Spring 2023 Implemented Fall 2023  \nCOURSE OUTLINE  \nFarm Management and Finance  \nCourse Description  \nAG 215. Farm Management and Finance. 3 credit hours. Prerequisite: AG 107 and either BA 126 or BA 130, all with a C or better. This course will enable the student to apply financial management principles and practices to the field of agriculture. The student will study the use of credit, leasing, contracting, and sustainable resources. The student will learn about preparing and analyzing financial data for an agricultural business.  \nRequired Materials  \nFor complete material(s) information, refer to: [https://bookstore.butlercc.edu](https://bookstore.butlercc.edu)  \n[Butler-Assessed Outcomes](Butler-Assessed Outcomes)  \nThe intention is for the student to be able to do the following:  \n1. Explain production and financial management with the prudent use of credit.  \n2. Describe innovative business structures for acquiring resources and managing risks, including leasing, contracting, and various types of joint ventures.  \n3. Identify long term sustainable agricultural resources and their environmental effects on production management.  \n4. Collect and analyze production and financial data.  \nLearning PACT Skills that will be developed and documented in this course  \nThrough involvement in this course, the student will develop ability in the following PACT skill area(s):  \nAnalytical Thinking Skills  \n• Critical thinking-Through the use of financial principles, the student will make well founded agricultural business decisions.  \nMajor Summative Assessment Task(s)  \nThese Butler-assessed Outcome(s) and Learning PACT skills will be demonstrated by the following:  \n1. Completing a written case study which analyzes financial information from the data of a selected farm or agricultural business.  \nLearning Units  \nI. Farm and ranch management  \nA. Understand management and its importance  \nB. Identify and discuss the more important functions of management  \nC. Identify some of the characteristics of farm and ranch management problems  \nD. List factors affecting farm and ranch management decision making  \nE. Discuss common goals of farm and ranch management and how they affect  \ndecision making  \nF. Analyze the steps in the decision making process  \nG. Show how different types of decisions affect the management of farms and ranches  \nII. Accounting system  \nA. Measure the importance and value of establishing a good farm or ranch accounting system  \nB. Review the purposes of an accounting system  \nC. Identify the differing accounting systems  \nD. Outline some of the financial records that can be obtained from a good accounting system  \nE. Illustrate the different methods that can be used to value farm and ranch property for accounting purposes  \nF. Define depreciation and show how to use it  \nIII. Balance sheet preparation  \nA. Discuss the purpose of a balance sheet  \nB. Illustrate the format and structure of a balance sheet  \nC. Outline the problems of valuing assets  \nD. Define owner’s equity or net worth  \nE. Analyze a farm’s solvency and liquidity  \nF. Use financial ratios derived from balance sheet  \nIV. Income statement preparation  \nA. Discuss the purpose of an income statement  \nB. Illustrate the format and structure of an income statement  \nC. Define the sources and types of revenue and expenses that should be included on an income statement  \nD. Show how a profit or net farm income is computed from an income statement  \nE. Analyze farm profitability by computing returns to assets and equity  \nV. Cost/profit principles  \nA. Illustrate the law of diminishing returns and its importance  \nB. Show how to find the profit-maximizing amount of output to produce  \nC. Explain the importance of opportunity cost and its use in managerial decision making  \nD. Discuss the difference between fixed and variable cost  \nE. Explore economies of size and how they help explain cha","cbCaisa4UNgAGDOS","https://ap.wps.com/l/cbCaisa4UNgAGDOS","pdf",119386,"English","# Course Description\n# Required Materials and Outcomes\n## Learning PACT Skills\n## Major Summative Assessment Task(s)\n# Learning Units\n## Farm and ranch management\n## Accounting system\n## Balance sheet preparation\n## Income statement preparation\n## Cost/profit principles\n## Enterprise budgeting\n## Cash flow budgeting\n## Formation of a business organization\n## Risk and uncertainty","[{\"question\":\"What is the prerequisite for AG 215: Farm Management and Finance?\",\"answer\":\"AG 215 requires AG 107 and either BA 126 or BA 130, with a grade of C or better.\"},{\"question\":\"What financial topics does the course cover?\",\"answer\":\"Students study credit and its prudent use, leasing and contracting, accounting systems, balance sheets and income statements, cost/profit principles, budgeting, and cash flow analysis.\"},{\"question\":\"How are outcomes assessed in this course?\",\"answer\":\"Butler-assessed outcomes are demonstrated through a written case study analyzing financial information from data of a selected farm or agricultural business.\"}]","AG 215 - Farm Management and Finance - Course Outline | PDF",1789516736]