Ag
Econ 31 Ag
Econ 31 
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The course is designed to give the student an acquaintance with basic
features of double entry accounting, financial statement analysis, farm
asset structure and interpretation and problem solving in various typical
accounting situations 
An outline of course objectives is
available for viewing and printing with Microsoft Word. A week-by-week
course time line should also be reviewed by downloading the
course schedule. Specific goals are (1)
Define and understand basic concepts of accounting for financial control,
management, planning and reporting of firm data as well as understand the
major differences between small business and agricultural business
accounting applications, (2) Identify and practice using the various
components of simplified double entry systems, (3) Understand the essence
of the basic accounting equation and the use of the horizontal model for
transactions classification in typical double entry systems, (4) Define
and understand basic concepts of transactions and their relevance in
financial statements as well as develop an understanding of the major
components of financial statements and how they are affected by financial
transactions, (5) Understand and interpret financial ratios as well as key
components of the income statement and statement of cash flows, (6)
Classify and interpret transactions in a typical double entry system
including posting to the journal and the ledger and their effect on the
financial, income and statement of cash flows, (7) Define and understand
asset classification, including short, intermediate and long term assets,
(8) Calculate varying methods of depreciation, and (9) Define and account
for liabilities, owners equity and dividends
About one-third of the course is spent in developing an ability to understand financial statments and basic transactions analysis. About one-third of the semester will be spent in asset, liability analysis as well as cash flow analysis, The remainder of the course will be spent analyzing deprecation and income statements and inventories
Instruction is accomplished using modules designed to teach basic
accounting skills. Students will make extensive use of McGraw-Hill's on
line system which accompanies the text to be used during the semester.
Many of these proficiencies and problems are outlined in Marshall,
McManus and Viele, Accounting: What the
Numbers Mean, 6th Edition, Testing and homework will be
accmplished through the McGraw -Hill
homework
manager or through CSU-Fresno's
Blackboard system
Instruction is also facilitated with the use of Power Point slides
available at tusing modules designed to teach basic accounting skills.
Students will make extensive use of McGraw-Hill's on line system which
accompanies the text to be used during the semester. Many of these
proficiencies and problems are outlined in Marshall, McManus and Viele,
Accounting: What the Numbers Mean, 6th
Edition, Testing and homework will be accmplished through
the McGraw -Hill
Information
Center
The slide series on Chapter 1 has been
modified here to tinclude agricultural
content.
This course is exercise and project intensive. Gaining accounting proficiencies sufficient for basic farm analysis and data entry will be accomplished throug extensive use of the computer. McGraw-Hill, CSU-Fresno and other web sites will be used. In addition accounting problems utilizing Excel will also be used.
One mid-term and one or two announced quizzes are part of the course regimen. Two computer based quizzes and one-midterm will be given during the course of the semester. Approximate release dates and availability are noted below. Homework and quiz due dates are printed on the quizzes.
Download Quiz131.doc 10/10 (20 KB)
While the course is listed as a lecture-lab course, in reality, it is a lab intensive experience. A lab project will periodically be assigned. The approximate release date for each assignment is listed in the download description on Blackboard, Homework Manager or this site. The actual release date for assignments will be also be announced in class. Due dates for each of the assignments are listed in the problem documentation. Be sure and check the site frequently. This page will be periodically changed to reflect new or changing future assignments.
Documentation, approximate release dates and assignments are listed below. Preceding each is a brief description. Complete description of the assignment is available in the documentation. Best Option: use the "Save this program to disk" option if prompted and save to a course folder you have created on your hard disk rather than opening from the site. This provides a permanent copy and you can then open from your appropriate folder using either Word or Excel. If it opens directly, then you should save to your hard disk using the "File:Save" option from the program menu
Word: Document Preparation for Research and Projects
Download Prob131.doc 9/3 (85 KB)
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E-Mail jamesco@csufresno.edu