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  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: Complete set of cash records or instructor consent Covers calculating actual enterprise cost analysis to facilitate the development of whole business projected cash flow statements. All facets of record keeping and updating of data will be emphasized, including refining and maintaining of a current accounting system. This course includes the review and revision of business planning goals and objectives.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: Complete set of cash records or instructor consent Presents business analysis through the development of accurate cost and market value accrual balance sheets for the beginning and ending period. Emphasis will be on the measurement and analysis of changes between the two balance sheets. Analysis will include the preparation of an accrual income statement. Financial ratios will be generated to understand their importance to business analysis. Data generated from an established record keeping system will provided the basis for the development of these financial statements.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: Cost of production records for one enterprise or instructor consent Explores the terminology associated with commodity marketing and management of the risks associated with agricultural production and marketing. Discussion will include cash marketing alternatives as well as the basics of utilizing futures and options contracts. Includes the initial steps towards the development of a marketing plan. Continued maintenance of an established record keeping system is a must to provide cost of production data for enterprises. Cost of production figures for all enterprises will be determined. These enterprise calculations will result in the initial establishment of a cost of production trend for all enterprises.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: ABM 131 or instructor consent Marketing alternatives are explored in greater depth. Price behavior will be analyzed using technical and fundamental analysis. The marketing plan will be completed through the application of local marketing alternatives, futures contracts, option contracts, and price behavior information. Cost of production figures for all enterprises will be calculated. Includes the initial steps toward developing an enterprise trend analysis.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Teaches students to conduct marketing research and analysis for the initial steps for developing of a marketing plan. The focus will be on defining markets, analyzing competition, identification of products/services, pricing, and customer wants and needs. In addition, added value products and niche markets will be explored. The maintenance, refining, or implementation of system to provide accurate sales and expense information will be addressed. Sale and expense calculations will result in the establishment of sale/pricing trends for all enterprises along with margin calculations.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: ABM 135 or instructor consent Develops an overall marketing plan derived from marketing research and analysis conducted in ABM 135. It includes a look at advertising, promotion, e-commerce, and risk management. This will include the maintenance review of existing software used to track sales and cost information. A trend of historical sales and expenses will be implemented.
  • 9.00 Credits

    (15 lecture/22.5 private/competency based 125 min-coop, 9 credits) Prerequisite: Internet Connection Improved understanding and use of the Internet for business productivity. Emphasis will be on understanding and utilizing the tools available and the technical capabilities of the present in order to develop a web use plan for the business. Added Spring 2007.
  • 9.00 Credits

    (15 lecture/22.5 private/competency based 125 min-coop, 9 credits) Prerequisite: Internet Connection Focus is on the business web use plan. Emphasis will be placed on the improved utilization of the Internet and Implementation and refinement of the web use relating to business operations and industry. Added Spring 2007.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: Accurate accrual financial records or instructor consent Explores further in-depth financial analysis of the business. Includes a review of existing financial trends and emphasis of pro forma activities for further analysis of the business. The maintenance of accurate accrual records and historical data provide the data basis for the pro-forma activities and measuring the business performance past and present.
  • 9.00 Credits

    (9 credits: Lecture-15 hrs, Private-22.5 hrs, Coop-competency based, minimum 125 hrs) Prerequisite: Completed business plan or instructor consent Focuses on revision of the business plan on a periodic basis and strengthening of management skills by focusing on the five main sources of risk. The student will be exposed to various methods of finding resource materials needed to keep the business plan current and to manage for the future. The maintenance of accurate accrual records and historical data provides the foundation needs for analysis.
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