Agricultural Financial Cash Accounting


Upon completion of this course the students should be able to:

  1. Complete financial transactional analyses.
  2. Utilize double-entry cash accounting methods.
  3. Value non-current assets.
  4. Create the following financial statements utilizing cash accounting methods: Income Statement, Statement of Owner Equity, Balance Sheet and Statement of Cash Flows.
  5. Complete a basic financial analysis.


To provide students with a foundational understanding of general cash accounting principles as they relate to agribusiness in developing nations.

Learning Model Architecture

Prepare (Beginning of the Week)

Teach One Another (Middle of the Week)

Ponder & Prove (End of the Week)

Due Dates

See Calendar for exact due dates

Day 01 Day 02 Day 03 Day 04 Day 05 Day 06

Lesson Overview

Web Notes

Reading Quiz

Discussion Board Initial Post

Discussion Board Replies




This is a 2-credit course; therefore you are expected to work 6-8 hours each week. In an online course, regular and sustained attention is critical. Successful students log in each day. You can’t succeed working only one day each week.

Late Work

Late homework and quizzes receive partial credit; 10% is deducted each day the assignment is late. However, discussion boards are collaborative; you are not allowed to add late posts in discussion board assignments.

AGBUS 180B homework is cumulative: Most assignments build on the previous assignment, so it is important to stay current and complete each assignment.

Required Materials

  1. No textbook is required. Web Notes and reading materials are included in the course.
  2. Microsoft Excel is required for this course. BYUI students may download and install Microsoft Office Suite (free). downloads.aspx

Grading Policies

Learning Activities Weighted Percentage
Quizzes (14 x 10 pts each) 12%
Discussions (13 x 10 pts each) 12%
Homework (14 x 10 pts each) 36%
Exams (3 x 50 pts each) 40%

Grading Spectrum

A >93% C 74-77%
A- 90-93% C- 70-74%
B+ 87-90% D+ 67-70%
B 84-87% D 64-66%
B- 80-84% D- 60-64%
C+ 77-80% F <60%

BYU-Idaho Grade Definition

Grades are determined by each instructor based upon an evaluation of all assigned and completed coursework. Participation, mastery of subject matter, and promise of continuing success in sequential courses in related fields are all criteria used to evaluate progress.

“A” – Represents outstanding understanding, application, and integration of subject material and extensive evidence of original thinking, skillful use of concepts, and ability to analyze and solve complex problems. Demonstrates diligent application of Learning Model principles, including initiative in serving other students.

“B” – Represents considerable/significant understanding, application, and incorporation of the material that would prepare a student to be successful in next level courses, graduate school, or employment. The student participates in the Learning Model as applied in the course.

“C”– Represents sufficient understanding of subject matter. The student demonstrates minimal initiative to prepare. Sequenced courses could be attempted, but mastering new materials might prove challenging. The student participates only marginally in the Learning Model.

“D” – Represents poor performance and initiative to learn, and an inability to understand and apply course materials. Retaking a course or remediation may be necessary to prepare for additional instruction in this subject matter.

“F “– Represents failure in the course. 

Recommended I-Learn Browser

Mozilla Firefox is the recommended browser for use with I-Learn, however you must use a recent version. If you have questions or concerns about your browser please contact the BYUI Help Desk by email: or phone: 208-496-1411.

Additionally, you must enable insecure content to view all AGBUS 180B course pages. Enabling insecure content does not put your I-Learn identity nor your student information at risk.

Watch this video to learn why and how to do this

Video Title: Tip: How to View Insecure Content (Browser Security)


Description: This video explains how and why to allow your browser to display blocked (or insecure) content

Author: Brad Marshal, Applications System Engineer BYU-Idaho Length: 4:11