Learning Objects Authored

• Budgets and Business Analysis

  By Kevin Rauchholz

  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.

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• Estate Planning: The Process of Transferring a Farm

  By Kevin Rauchholz

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

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• Goal Setting: Business, Personal, and Family Goals

  By Kevin Rauchholz

  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.

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• Implementing a Financial Record Program

  By Kevin Rauchholz

  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.

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• Introduction to Financial Record Keeping

  By Kevin Rauchholz

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

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• Inventory Assets and Human Resources

  By Kevin Rauchholz

  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.

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• Prioritizing Capital Purchases

  By Kevin Rauchholz

  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.

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• Sources of Credit

  By Kevin Rauchholz

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

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