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.

With this highly entertaining four-minute animation, learners can visualize the basics of accounting.

Learners read about the purposes of balance sheets and income statements and then place accounts into these two financial statement categories in a drag-and-drop exercise.

Learners examine the accounting equation and classify accounts into the appropriate categories in drag-and-drop exercises.

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