AGRISCIENCE AND NATURAL RESOURCES EDUCATION CURRICULUM
(4000) Curriculum Area: Business Management/Marketing
(4050) Unit: Accounting/Economic Principles
Kendra Butters
(4058) Topic: RECORD KEEPING
Topic Objectives: Upon completion of this lesson, the student will be able to:
Topic 4058A
Topic 4058B
Topic 4058C
Topic 4058D
Define assets and liabilities
Describe current and non-current assets
Describe current and non-current assets
Distinguish between assets and liabilities
Time Frame: 100 minutes
Materials/Equipment:
Computer Lab (computer for each student)
Decisions and Dollars textbook
Dry Erase Board and Markers
Internet Access
Lined paper (for students to take notes)
References:
1. Casey, James, Jobes, Raleigh, Purcell, Wayne, Seward, Jim. Farm and Ranch Business
Management, Deere & Company: Moline, IL, 1992.
2. Elliott, Jack. Agribusiness: Decisions and Dollars, Delmar Publishers: New York, 1998.
3. MSU Agriscience web page – www.agriscience.msu.edu
Teaching Procedure:
A. Introduction/Interest Approach:
Instruct the students to take out a piece of scrap paper. Ask them to draw a picture of
what they think of when they hear the word record keeping. It can be anything such
as a computer, note book, etc. Give the students several minutes and then ask for
several volunteers to share their drawing and explain what it means. Review the
objectives for the class period.
B. Teaching Steps:
1. Take notes from the lecture/discussion. Use overhead to fill in the blanks.
Give the students the notes taking guide.
2. Analyze the importance of keeping records
3. Describe different methods of maintaining records
4. Review various FFA applications and describe what they are doing with the
State FFA Degree application.
5. Take the students to the computer lab.
6. Use the Michigan FFA State Degree application from the FFA web site as a
means of record keeping.
7. Walk through each page step by step ensuring that the students understand all
words and parts of the application. Have the students fill in their information
accordingly.
C. Review:
Ask the following questions:
1. Compare various methods of record keeping.
2. Why is it important for a business to maintain accurate records?
3. In your future business, will you consider it a priority?
D. Evaluation:
1. Have the students save their work on their State FFA Degree and review those
applications to check for accuracy and understanding.
2. Ask the above summary questions.