AG 36 – Page 1
Date Approved:
06/09/89
Scanned:
4/18/05
Date Inactivated
3/14/08
College of the Redwoods
CREDIT COURSE OUTLINE
DEPARTMENT AND COURSE NUMBER: __AG 36
DEGREE APPLICABLE
NON-DEGREE APPLICABLE
FORMER NUMBER (If previously offered): _________________
COURSE TITLE: FARM ACCOUNTING
LECTURE HOURS: 2.5
LAB HOURS: 1.5
UNITS: 3.0
PREREQUISITE: NONE; AG 37 Recommended
Eligibility for: Engl150
Math105
Request for Exception Attached
CO-REQUISITE: NONE
GRADING STANDARD:
Letter Grade Only
TRANSFERABILITY:
CSUS
Articulation with UC requested
UC
CR/NC Only
None
Grade/CR/NC Option
Maximum Class Size 26
Max No. Units
Repeatable: Yes
No
Max No. Enrollments
CATALOG DESCRIPTION:
This course will cover the fundamentals of record keeping; kinds of records inventory, depreciation,
payrolls, and cash system income tax reporting; and the preparation and analysis of financial statements.
NOTE:
COURSE OUTCOMES/OBJECTIVES: List the primary instructional objectives of the class. Formulate
some of them in tens of specific measurable student accomplishments, e.g., specific knowledge and/or
skills to be attained as a result of completing this course. For degree-applicable courses, include
objectives in the area of “critical thinking.”
Upon successful completion of this course, the student will be able to:
1. Develop a set of records using appropriate bookkeeping methods to meet the requirements of tax
preparation and management information.
2. To be able to prepare general income for tax forms required by a typical farm business.
COURSE OUTLINE:
1.
Types of records
2.
Balance sheet information, property records
3.
Depreciation
4.
Journal formation
5.
Profit/loss statement
6.
Analysis of records
7.
Payroll records
S.
IRS forms
9.
Tests and test review
% of Classroom Hours Spent on Each Topic
8 %
17 %
11 %
14 %
11 %
11 %
7 %
14 %
7 %
100 %
AG 36 – Page 2
Date Approved:
06/09/89
Scanned:
4/18/05
Date Inactivated
3/14/08
APPROPRIATE TEXTS AND MATERIALS:
(Indicate textbooks that may be required or recommended, including alternate texts that may be used.)
Text(s)
Title: FM321 Problem Set, Cal Poly
Required
Edition:
Alternate
Author:
Recommended
Publisher: El Corral Bookstore
Date Published: 1989
Title: Farmers Tax Guide Pub 225
Required
Edition:
Alternate
Author:
Recommended
Publisher: Internal Revenue Service
Date Published: 1989
(Additional required, alternate, or recommended texts should be listed on a separate sheet and attached.)
For degree applicable courses the adopted texts have been certified to be college-level:
Yes. Basis for determination:
is used by two or more four-year colleges or universities (certified by the Division Chair or
Branch Coordinator, or Center Dean)
OR
has been certified by the LAC as being of college level using the Coleman and Dale-Chall
Readability Index Scale.
No. Request for Exception Attached
If no text or a below college level text is used in a degree applicable course, a Request for Exception form
must be completed and a rationale provided. This request for exception will be approved or denied by the
Curriculum Committee.
AG 36 – Page 3
Date Approved:
06/09/89
Scanned:
4/18/05
Date Inactivated
3/14/08
METHODS TO MEASURE STUDENT ACHIEVEMENT:
Please check where appropriate; however, a degree applicable course must have a minimum of one
response in category 1, 2, or 3. If category 1 is not checked, the department must explain why
substantial writing assignments are an inappropriate basis for at least part of the grade.
1. Substantial writing assignments, including:
essay exam(s)
term or other paper(s)
written homework
reading report(s)
other (specify) Accounting Problem Set
laboratory report(s)
If the course is degree applicable, substantial writing assignments in this course are inappropriate
because:
The course is primarily computational in nature.
The course primarily involves skill demonstrations or problem solving.
Other rationale (explain) __________________________________________
2. Computational or Non-computational problem-solving demonstrations, including:
exam(s)
quizzes
homework problems
laboratory report(s)
field work
other (specify)_______
3. Skill demonstrations, including:
class performance(s)
other (specify)____
4. Objective examinations, including:
multiple choice
completion
field work
performance exam(s)
true/false
other (specify)
matching items
5. Other (specify) Fill-ins
NOTE:
A course grade may not be based solely on attendance.
REQUIRED READING, WRITING, AND OTHER OUTSIDE OF CLASS ASSIGNMENTS:
Over an 18-week presentation of the course, 3 hours per week are required for each unit of credit. ALL
Degree Applicable Credit classes must treat subject matter with a scope and intensity which require the
student to study outside of class. Two hours of independent work done out of class are required for each
hour of lecture. Lab and activity classes must also require some outside of class work. Outside of the
regular class time the students in this class will be doing the following:
Study
Answer questions
Skill practice
Required reading
Problem solving activity or exercise
Written work (essays/compositions/report/analysis/research)
Journal (reaction and evaluation of class, done on a continuing basis throughout the
semester)
Observation of or participation in an activity related to course content (e.g., play, museum,
concert, debate, meeting, etc.)
Field trips
Other (specify) ____________________________
AG 36 – Page 4
Date Approved:
06/09/89
Scanned:
4/18/05
Date Inactivated
3/14/08
COLLEGE LEVEL CRITICAL THINKING TASKS/ASSIGNMENTS:
Degree applicable courses must include critical thinking tasks/assignments. This section need not be
completed for non-degree applicable courses. Describe how the course requires students to
independently analyze, synthesize, explain, assess, anticipate and/or define problems, formulate and
assess solutions, apply principles to new situations, etc.
The student will be able to identify the major components of a complete farm accounting system and
relate them to an actual farm business. The student will be able to evaluate and analyze the
information contained in the accounting system relative to making management decisions.
METHOD OF EVALUATION:
1.
Attendance and participation
2.
Problem set
3.
Assignments
4.
Tests (3)
5.
Final Exam
GRADE SCALE: 92-l00 = A, 82-91 = B, 72-81 = C, 62-71 = D, 0-61 = F
Based on top score
% OF GRADE
10 %
20 %
10 %
35 %
25 %