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Decisions & Dollars
Decisions & Dollars instructional materials were designed to upgrade instruction in financial decision making and record keeping for agricultural education.

The purpose of teaching/learning Decisions & Dollars in programs of agricultural education is to provide students a basis for making effective decisions, setting goals, assessing and solving problems, valuing financial progress and success, evaluating the management of resources and gaining skills useful in everyday life in the diverse field of agriculture.

The curriculum is divided into four main sections:

  • Introduction
  • Base Financial Records (i.e. balance sheet, income statement, statement of cash flow)
  • Management Analysis (calculating and interpreting financial ratios)
  • Sample Record Book

Beginning, intermediate and advanced examples and concepts provide instructors flexibility to adjust lessons to their students' ability levels. Four diverse agricultural areas are consistent throughout the curriculum: horticulture, natural resources, production, and work experience.

ORDER INFORMATION (pdf)

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This project was directed by Dr. Jack Elliot at the University of Arizona. Project sponsors include Nationwide Insurance Foundation, Farmland Industries, National FFA Foundation Commemorative Fund, Sandoz Agro, Pioneer Hi-Bred International, William T. Kemper Foundation - Commerce Bank Trustee, United Missouri Bank, Boatmen's First National Bank of Kansas City and Flarsheim Trust, Case Corporation, Rabobank Nederland, Commerce Bank of Kansas City, Universal Dairy Equipment, Capital Agricultural Property Service, Farmland Insurance Companies, John Hancock Mutual Life Insurance Company, The Department of Agricultural Education - The University of Arizona, and The Department of Agricultural and Extension Education - Michigan State University.