Agriculture Financial Analysis

The Financial Analysis Certificate focuses on developing financial statements and understanding financial ratios as they relate to the agricultural business. Potential products completed in this certificate program include, but are not limited to, a cash flow, enterprise budgets, accrual market balance sheet, accrual income statement, financial ratios, and a historical comparison report.

Program Learning Outcomes:

Prepare financial planning documents such as enterprise budgets and cash flow statements.
Understand and implement accrual accounting into their own businesses.
Maintain and refine their computerized record-keeping system.

Program Requirements

Total Credits 18

Course Number	Course Title	Credits
ABM113ABM1013	Financial Analysis I	3
Examines the purpose of enterprise analysis. Identification of accounting data used in enterprise analysis, enterprises features of an accounting system, and the need for additional enterprise software will be addressed. (5-7.5-41.7)
ABM114ABM1014	Financial Analysis II	3
Examines breakeven figures for business enterprises. This course will cover the calculation process for determining production figures for enterprises as well as refining an established accounting system to generate enterprise data accurately. (5-7.5-41.7)
ABM115ABM1015	Financial Analysis III	3
Develop a cash flow and enterprise budgets. Student will learn cash flow concepts and the relationship to enterprise budgets. Use of data from an accounting system as well as other decision aid tools will be used in the cash flow and enterprise budget development. (5-7.5-41.7)
ABM116ABM1016	Financial Analysis IV	3
Develop a cost and market value accrual balance sheet. This course focuses on the development of cost and marketing value balance sheets. Accrual features of an established accounting system will be analyzed in determining data that can be generated and utilized in the development of this financial statement. (5-7.5-41.7)
ABM117ABM1017	Financial Analysis V	3
Develop an accrual income statement. This course will focus on the development of an accrual income statement and examine this financial statement relevancy. Data from an established accounting system to use in the development will be identified. (5-7.5-41.7)
ABM118ABM1018	Financial Analysis VI	3
Determine financial health of a business with the use of industry financial ratios. This course focuses on industry ratio used in determining the financial health of a business. Types of ratios as well as their calculations will be discussed. Comparisons of financial statements from an accounting system will be utilized. (5-7.5-41.7)

Program Requirements / Classes

Agriculture Business Records and Business Planning	CERT
Agriculture Financial Analysis	CERT
Agriculture Commodity Marketing	CERT
Agriculture Market Plan Development	CERT
Advanced Agriculture Business Management	CERT
Agriculture Profit Maximization	CERT
Rural Business Entrepreneurship	CERT

Degree Descriptions

Associate of Arts Degree (A.A.) and Associate of Science Degree (A.S.)

The AA and the AS degrees are traditional 2-year degrees specifically designed to transfer to 4-year institutions for the purpose of completing a BA or a BS. They are often referred to as university parallel degrees. The general education requirements are what actually permit the degrees to be called Associates or Arts or Science. The difference between the AS and AA is minimal, with the AA permitting math courses and a science course that are not recognized under the AS degree. Read Colorado's Guaranteed Transfer Policy here.

Associate of General Studies (A.G.S.)

The AGS degree is, at times, articulated to transfer to certain 4-year institutions and programs. There is more room for flexibility in this degree. Generally, if a student decides to transfer to a 4-year school to pursue a BA or BS after earning the AGS, they may be short some of the general education requirements.

Associate of Applied Science (A.A.S.)

The Associate of Applied Science degree is rarely pursued by a student who intends to transfer to a 4-year school. It is primarily a degree that prepares a student to go directly into the workforce. It is typically a specific technical career that the student who seeks the AAS is seeking. Again, the general education requirements are less rigid with the AAS degree.

Certificate Programs

Certificates are 1-year technical programs that require no general education courses. Auto Tech, Agri-business, and Cosmetology are Certificate programs. English, math, science, etc. are not required to complete a certificate, although some students choose to take preparatory classes that might help them succeed in the program.