Agricultural Finance (Routledge Textbooks in Environmental and Agricultural Economics) - Softcover

Moss, Charles

Softcover

ISBN 10: 0415599075 ISBN 13: 9780415599078

Publisher: Routledge, 2013

Synopsis

This textbook integrates financial economics and management in the area of agricultural finance. The presentation of financial economics discusses how the credit needs of farmer/borrowers are met by depositors through commercial banks. The financial management content presents methods used to make farm financial decisions including farm accounting, capital budgeting, and the analysis of risk.

The textbook begins by developing the farm financial market focusing primarily on the market for debt. Next, the textbook presents an overview of accounting concepts important for the credit market. The accounting section provides a detailed discussion of the Farm Financial Standards Council’s suggestions for agricultural financial statements. Following the financial accounting, the book presents the use of ratio analysis applied to the farm firm. Next, the text describes capital budgeting followed by an introduction to risk analysis. Finally, the book presents the effect of debt decisions on the farm firm. In addition to the primary topics, the textbook includes a discussion of agricultural banking and monetary policy and an analysis of the choice of historical cost and market valued accounting methodologies on the farm debt decision.

About this title

About the Author

Charles B. Moss is Professor in the Department of Food and Resource Economics at the University of Florida.

Edition details

• Publisher: Routledge
• Publication date: 2013
• Language: English
• ISBN 10: 0415599075
• ISBN 13: 9780415599078
• Binding: Paperback
• Edition number: 1
• Number of pages: 304