MCCCD Program Description

Agribusiness Accounting and Office Management

Course: AGB132

First Term: 2001 Summer I

Lecture 3 Credit(s) 3 Period(s) 3 Load
Subject Type: Occupational
Load Formula: S

Description: Practical uses of accounts and records with emphasis on accounting principles and analysis of the agricultural business. Business management procedures including appointment scheduling, client relations, fees, accounts, and daily bookkeeping. Includes resume writing and interview techniques

MCCCD Official Course Competencies
1. Explain the importance and purposes of agribusiness records and accounts. (I) 2. Perform single entry accounting for an agricultural application. (II) 3. Define capitol accounts and credit accounts, and give examples of both. (II) 4. Complete a farm/business inventory. (III) 5. Explain how to determine whether to purchase or to rent agribusiness equipment. (III) 6. Calculate budgets for various enterprises. (III) 7. Calculate agribusiness income tax. (IV) 8. Calculate depreciation based on the business inventory. (IV) 9. Demonstrate proper client relations in the office. (V) 10. Demonstrate proper office management procedures. (VI)
MCCCD Official Course Competencies must be coordinated with the content outline so that each major point in the outline serves one or more competencies. MCCCD faculty retains authority in determining the pedagogical approach, methodology, content sequencing, and assessment metrics for student work. Please see individual course syllabi for additional information, including specific course requirements.

MCCCD Official Course Outline
I. Agribusiness Center A. Importance of records and accounts B. Types and uses of records and accounts II. Accounting for the Agribusiness A. Single entry accounting B. Capital accounts C. Credit accounts III. Production and Statistical Record A. Inventory B. Equipment purchase vs. rental C. Budgets for various enterprises IV. Analysis of the Agribusiness A. Income tax management B. Depreciation methods V. Client Relations A. Crisis intervention B. Safety C. Quality control D. Emergencies E. Education F. Business letters, reports and handouts G. Appointments H. Telephone contacts I. Communication skills VI. Office Management A. Filing reports B. Record keeping C. Shipment of samples D. Maintenance equipment E. Office cleanliness and order

MCCCD Governing Board Approval Date: 4/24/2001

All information published is subject to change without notice. Every effort has been made to ensure the accuracy of information presented, but based on the dynamic nature of the curricular process, course and program information is subject to change in order to reflect the most current information available.