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Course Criteria
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3.00 Credits
This course is an introduction to the analytical and planning techniques for making business decisions centered on farm business applications. Economic principles and management concepts such as budgeting, accounting, finance credit, investment analysis, business organization, risk and taxes as related to practical problems of operating a farm business.
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3.00 Credits
This course is a management decision-making by food, fiber, horticulture and forestry firms where emphasis is placed on current agribusiness topics such as information, utilization, strategic planning, organizational structures, competitor intelligence, pricing, leadership, crisis management, ethics, and human resource management. Prerequisite: AGB 310.
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3.00 Credits
This course focuses on the agricultural marketing system and economic forces affecting its structure and efficiency, and public policy issues affecting agricultural markets. Emphasis is also placed on the analysis of current sources of agricultural market information, marketing activities and storage problems over time, as well as future markets and the management of risk, transport, international trade, and government agricultural marketing programs.
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3.00 Credits
This course is a study of federal taxation principles, theories, and problems as they pertain to the determination of taxable income and computation of tax liability for individuals. Emphasis is on evaluation of business transactions from a tax point of view, tax minimization, and individual tax return preparation. Prerequisite: ACC 212.
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3.00 Credits
A study of the importance of entrepreneurship in the development of rural areas and the process of identifying economic opportunities for entrepreneurs. Strategic planning regarding economic and financial feasibility of rural business ventures with emphasis on processes for developing a comprehensive enterprise analysis are discussed. Prerequisite: permission of instructor.
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3.00 Credits
This course is an introduction to the techniques used in research and problem solving in agribusiness economics. Case studies of agribusiness are presented and analyzed. Prerequisite: senior standing.
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3.00 Credits
This course focuses on fundamental concepts of the capital structure in agricultural/farm businesses. Emphasis is placed on financial statement analysis of profitability, efficiency, liquidity, repayment capacity, risk, leverage, growth, capital budgeting, investment decisions, farmland bid price determination, and farm real estate appraisal. In addition, financial markets and credit institutions serving agriculture, lending policies, loan analysis, interest rate determination, financial structure, performance, and condition of the farm sector are analyzed.
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3.00 Credits
This is an introductory, issues-oriented course in the economics of the environment and natural resources. Emphasis will be given to factors involved in making decisions relating to environmental and natural resource issues. The interaction of individuals, institutions, and technology in problems of establishing and maintaining acceptable levels of environmental quality will be studied. Prerequisites: AGB 110 and EES 110, or permission of instructor.
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3.00 Credits
Agricultural commodity marketing and pricing strategies utilizing the Futures Market, Hedging, and Options. The mechanics of hedging will be developed. Fundamental analysis and technical analysis will be studied in order to develop pricing decision signals. Financial futures and options will also be explored. Prerequisite: AGB or permission of instructor.
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3.00 Credits
Management decision-making capstone course that utilizes a simulation in which teams compete in markets. Students are involved with: pricing, ordering, hiring, firing, equipment purchases/sales, storage purchases, credit policy, financing, payment of dividends, ratio analysis, payment of stockholder dividends, and other management and marketing concepts. Prerequisites: AGB 310 or MGT 311 and ACC 211 or permission of instructor.
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