AGR 189 — Agricultural Finance and Records
The study of record keeping systems and accounting principles. Types of account- ing systems, budgeting depreciation, and amortization schedules will be discuss. Ad- ditional topics include the importance of the proper use of credit in the agriculture business; the use of equity and debt capital as a management tool; the application of short, intermediate, and long-term credit; alternative sources of credit; lender’s credit analysis and loan servicing; and debt management. Available at the Agricultural Edu- cation Center (Baylis).