wk

lecture no.

Topic of Lecture

General subject area

Staff

1

1

Course outline and introduction

JF

Questions and answers: multiple choice 1. An introduction to continuous assessment on the web

1

2

Financial records - gross margins

Enterprise

PC

2

3

Financial records- net margins.

records

PC

2

4

Recording software workshop

PC

3

5

Recording invoices in a Cash Analysis Book

JF

3

6

Adjusting cash records for debtors and creditors: Profit and loss account

JF

4

7

Adjusting cash flow for opening and closing valuations. Building up a gross margin from cash flow, changes in valuation and changes in debtors and creditors.

(forward

JF

4

8

An introduction to budget builder. This software has been designed to help students understand and build a set of farm accounts. Budget Builder (Workshop)

Budgeting

JF

6

9

Budget Builder exercise

JF

5

10

Partial budgeting

planning)

JF

5

11

PARTIAL BUDGETING (W/S)

JF

6

12

Interpreting the profit and loss account

building &

JF

7

13

Depreciation

interpreting

JF

7

14

Valuation

a set of

JF

8

15

Profit and loss workshop

farm

JF

Questions and answers: multiple choice 2

8

16

Accounts analysis project

accounts

JF

9

17

Capital accounts (1): balancing

JF

9

18

Capital accounts (2): interpretation

JF

10

19

CAPITAL ACCOUNTS (W/S)

JF

10

20

Advanced farm planning: linear programming

PC

11

21

Overview: the farm managers contribution

Summaries

JF

11

22

Questions and answers

JF

Questions and answers: multiple choice 3

Semester 1 project work

1

Micro-computing project. Set at Lecture 3 (week 2) to be handed in in week 9

2

Accounts Analysis project. Set at Lecture 16 (week 8) to be handed in in week 12

A list of recommended references for AGR 332

Students should bring to each lecture and workshop a calculator and farm management handbook

Code for staff: PC, Dr. Philip Cain: JF, Dr. Jeremy Franks