Learners examine how CEC, base saturation, and soil pH work with each other to define plant nutrient availability.

Learners listen to an explanation of how to perform an inventory of a farm business. They then list their hard assets and human resources by completing worksheets that they save to their personal computers.

Learners listen to an explanation of balance sheet basics for farm operations. They then determine how purchases should be listed in a farm record book and complete sample income and expense sheets.

In the first section of this activity, learners listen to an introduction explaining the importance of setting goals in all aspects of life. The remaining pages list examples of goals and procedures relating to a farming operation.

Learners consider whether to lease or purchase equipment based on return on investment. This activity is geared toward operators of a dairy farm. Two pages contain audio.

Learners read an extensive explanation of the types of budgets most frequently used by farm operators, whole farm, partial, and enterprise, and complete a brief quiz to test their knowledge. Farm financial standards and ratio calculations are provided. Exercises complete the activity.

Learners examine 10 steps to consider when passing on farm assets including financial security, partnerships, taxes, lease agreements, gifting, and treatment of heirs.

Learners read and listen to tips for organizing farm-related financial information.

Learners examine the types and sources of credit that are available for operators of a farm or other agricultural business.