Required:

CSBM 1100 Disk Operating Systems
This course covers DOS and hard drive concepts. The emphasis is on concepts and commands that will enable the student to better understand and maintain their own microcomputer system. (2C/0 lect, 0 lab, 2OJT)

CSBM 1110 General Ledger
This course covers the process of computerizing business records using General Ledger software. The student will be able to produce financial statements using the selected software package.(3C/0 lect, 0 lab, 3OJT)

CSBM 1120 CSB Bank Reconciliation
This course covers the application of computerized bank account/General Ledger reconciliation. The student will be able to prove bank account cash balances using the selected software package. (2C, 0 lect, 0 lab, 2OJT)

CSBM 1130 Accounts Receivable
This course covers the process of computerizing business records using Accounts Receivable software. The student will be able to produce customer invoices, statements, and reports using the selected software package. (3C/0lect, 0 lab, 3OJT)

CSBM 1140 Accounts Payable
The course covers the process of computerizing business records using Accounts Payable software. The student will be able to track purchases, pay bills, manage cash flow and print reports using the selected software. (3 C/0 lect, 0 lab/3OJT)

CSBM 1150 Payroll
This course covers the process of computerizing business records using Payroll software. The student will be able to calculate payroll, print payroll checks, track tax liabilities and print reports using the selected software package. (3C/0lect, 0 lab, 3OJT)

CSBM 1160 CSB Governmental Payroll Reporting
This course covers the fundamentals of employment forms and payroll tax reports that apply to small business. The student will be able to identify and complete forms as required by agencies of Federal and State government. (2 C/0 lect, 0 lab, 2OJT)

Electives:

CSBM 1200 Introduction to Computers
This course covers the basics of microcomputer systems. The student will gain an overview of DOS, Word Processing, Database file management, and Spreadsheets. This will provide a good foundation for further computer training. ( 2C/0 lect, 0 lab, 2OJT)

CSBM 1202 Introduction to Windows
This course covers Windows as an operating system. The emphasis is on concepts and commands that will enable the student to better understand and maintain their own microcomputer system. (1 C/0 lect, 0 lab, 1OJT)

CSBM 1204 CSB Word Processing
This course covers the use of Word-Processing software for business applications. The student will be able to create, edit, manipulate and print documents using selected software. (3 C/ 0 lect, 0 lab, 3OJT)

CSBM 1206 CSB Spreadsheets
This course covers the use of Spreadsheet software for business applications. The student will be able to create, edit, manipulate and print documents using selected software. (3 C/ 0 lect, 0 lab, 3OJT)

CSBM 1208 CSB Data Base Management
This course covers the use of data base management software for business applications. The student will be able to create, edit, manipulate and print documents using selected software. (3 C/ 0 lect, 0 lab, 3OJT)

CSBM 1210 Desktop Publishing
This course covers desktop publishing techniques and applications used to design professional looking documents. The student will be able to create, edit, manipulate and print documents using selected software. (2 C/ 0 lect, 0 lab, 2OJT)

CSBM 1212 Introduction to Recordkeeping
This course introduces the principles and systems of accounting in a small business. Accounting records and reports are critical in management of a small business. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1214 CSB Order Entry
This course teaches the proper method of gathering and entering sales data. The student will know the difference between the sale that needs to interact with perpetual inventory, and which do not. The student w ill learn how sales tax affects all types of sales. Customers will be setup properly to reflect the discount, chart of account number, sales and use taxes, and pricing levels that apply, as well as customer categories for statement purposes. Preq: None (2 C/0 lect, 0 lab, 2 Mgmt)

CSBM 1216 CSB Inventory Control
This course teaches the correct type of inventory method that the company needs to use, FIFO, LIFO, Average Cost, or Standard Method. The student will learn to enter each inventory item, vendor product code, proper department, current cost, selling price categories, as well as the product code. The student will learn how to enter, and process purchase orders. The student will fill out, receive, post, update inventory, and convert purchase orders to accounts payable invoices. The student will learn how to utilize all aspects of manufacturing assemblies, if it applies to their company. The student will understand physical inventory, and maintain the perpetual inventory based on actual amounts, and correct prices for each item. Preq: None (3 C/0 lect, 0 lab, 3 Mgmt)

CSBM 1218 Payroll Year End Close
This course covers the process required to close the Payroll system at the end of a calendar year. The student will be able to reconcile payroll records, print the required tax reports, and prepare the system for the next year using the selected software package. (1 C/0 lect, 0 lab, 1 Mgmt)

CSBM 1220 Accounting Year End Close
This course covers the process required to close the Accounting system at the end of a fiscal year. The student will be able to reconcile accounting records, post year end journal entries and prepare the system for the new year using the selected software package. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1222 CSB Network Administration
This course introduces the student to network operating procedures. The student will be able to operate their implemented system in a multi-user environment. (2 C/ 0 lect, 0 lab, 2OJT)

CSBM 1232 CSB Asset Management
This course teaches the concept of asset valuation, as it relates to actual and depreciated value. The student will learn how to use standard depreciation methods to determine the current month’s depreciation expense, and correct offsetting accumulated depreciation, for each class of fixed assets. The student will enter all company assets in the fixed asset module, when the balance sheet is setup, and enter each asset properly as it is purchased during the on-going business cycle. (3 C/0 lect, 0 lab, 3 Mgmt)

CSBM 1234 CSB Financial Statement Analysis
This course teaches the generally accepted business ratios that apply to performance, when compared to generally accepted industry standards. The student will learn which ratios apply, how to compute the ratios, and the importance of each ratio. The student will use company data that comes from very accurate accrual financial statements. After computing these ratios, the student will display a knowledge of the importance of these trends, as they relate to the success of the business. Preq: Accounting System Software Implementation (3 C/0 lect, 0 lab, 3 Mgmt)

CSBM 1224 CSB Software Upgrade
This course covers the process required to evaluate software upgrades. The student will develop a software efficiency model and will evaluate that model against vendor documentation to decide on the proposed upgrade. products and implement a decision process. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1226 CSB Software Analysis
This course covers the process required to evaluate software products. The student will develop a software selection model, review appropriate software products and implement a decision process. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1228 CSB Hardware Analysis
This course covers the process required to evaluate computer hardware products. The student will develop a hardware selection model, review appropriate hardware products and implement a decision process.
(1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1230 CSB Operations Manual
This course covers the process of documenting the system operating procedures implemented during the installation and configuration and data entry phases. The student will assemble all documentation into an operations manual. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1236 CSB System Evaluation
This course covers the process used to evaluate the completed system against the original project plan. The student will develop a document outlining the projects strengths, weakness, needed improvements and a future system growth path. (1 C/ 0 lect, 0 lab, 1OJT)

CSBM 1934 Financial Statement Analysis
This course teaches the generally accepted business ratios that apply to performance, when compared to generally accepted industry standards. The student will learn which ratios apply, how to compute the ratios, and the importance of each ratio. The student will use company data that comes from very accurate accrual financial statements. After computing these ratios the student will display a knowledge of the importance of these trends, as they relate to the success of the business.(Prerequisites: Accounting System Software Implementation)
(3 C/ 0 lect, 0 lab, 3OJT)

Required:

FBMT 1112 Foundations for Farm Business Management
This course is an overview of the Farm Business Management Program. The student will be introduced to goal setting, self and business assessment, record keeping, and business projections to provide the foundation for personal and business management progress. Current issues affecting business management are an integral part of the course. Prereq: None. (4 C 0 lect, 0 lab, 4 mgmt)

FBM T1121 Preparation for Farm Business Analysis
This course will take the student through a step by step procedure to close out a complete year of farm business records. This course will emphasize tax planning, completing inputs to livestock and crop enterprises, and emphasizing cash and liabilities accuracy. A completed business and enterprise analysis will be the course focus. Prereq: None.(4 C 0 lect, 0 lab, 4 mgmt)

FBMT1122 Implementing the System Management Plan
This course continues to build on the foundation of farm business management. The student will complete a farm business financial and enterprise analysis. Sound financial record keeping is an integral component. Prereq: None. (4C0 lect, 0 lab, 4 mgmt)

FBMT1131 Managing and Modifying Farm System Data
This course will help the student refine their farm business data system and assist them in applying year end procedures for farm business analysis. Students improve accuracy in the following: farm enterprise analysis, tax planning and filing, and cash and liabilities checks. Prereq: None. (4C/0 lect, 0 lab, 4 mgmt)

FBMT1132 Interpreting and Using Farm System Data
This course provides an opportunity for the student to view the farm business and its various components through a number of vehicles such as balance sheets, farm personal and managerial inventories, enterprise reports and historical data. Prereq: None. (4C/0 lect, 0 lab, 4 mgmt)

FBMT2141 Interpreting and Evaluating Financial Data
This course continues to expand on preparation and evaluation of the farm business analysis. This course provides continued guidance and perfection of business record close out procedures, tax implications of management decisions, and continues to monitor farm business and family goals. Prereq: None.
(4C/0 lect, 0 lab, 4 mgmt)

FBMT2142 Interpreting Trends in Business Planning
This course examines whole farm, enterprise, balance sheet, and inventory trends. Current analysis data is compared to historical data in making future farm business planning decisions. Financial ratios are used to indicate the farm financial structure. Prereq: None. (4C/0 lect, 0 lab, 4 mgmt)

FBMT2151 Strategies in Farm System Data Management
This course will help the student focus on long term strategies necessary to maintain and enhance the farm business and personal future financial goals. The student will complete the year by developing an accurate, usable business analysis. Prereq: None. (4C/0 lect,0 lab, 4 mgmt)

FBMT2152 Integrating System Information for Financial Planning
This course uses farm system information to develop a farm financial plan. Interpretation and analysis of the farm system data will enhance the reliability of the farm plan. The comprehensive farm plan will integrate historical trends, farm and personal goals, financial and enterprise performance of the farm business. Prereq: None.
(4C/0 lect, o lab, 4 mgmt)

FBMT2161 Examination of the Context of Farm System Management
This course is designed to assist students in preparation of improved farm system management procedures. Students in this course will evaluate several years of an improved farm system analysis. Prereq: None.
(4C/0 lect, 0 lab, 4 mgmt)

FBMT2162 Refining Farm System Management
This course is the culmination of activities designed to enable the student to develop and implement a comprehensive farm business strategic plan. The student will use the components of the Farm Business Management Program to develop and support a farm business strategic plan. Prereq: None.
(4C/0 lect, 0 lab, 4 mgmt)

Electives:

FBMT1211 Introduction to Farm Business Management
This course introduces basic farm business management concepts. Students will study the farm management planning cycle and develop an understanding of its relationship to: family and farm business goal setting, cash and enterprise accounting principles, and tax planning. Prereq: None. (4C/0 lect, 0 lab, 4 mgmt)

FBMT1213 Managing a Farm System in a Global Economy
This course assists the students in achieving awareness of development in agricultural policies and practices throughout the world and assessing the impact of these policies and practices on the profitability and viability of their farm business. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT1223 Using System Analysis in Total Farm Planning
This course enables study of concepts related to farm business analysis, and exploration of possible implications and/or solutions to these concepts. A systematic method to assess farm business strengths and weaknesses based on the analysis will be used. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT1233 Application of Productive Enterprise Information
This course describes procedures for applying enterprise information provided by computerized analysis of farm business accounts. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT2243 Using Financial Instruments in Farm System Management
This course integrates the application of various financial instruments used in acquiring capital for use in the business and investigates the way in which both earnings and financial progress can be measured. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT2253 System Plans and Projections
This course enables the combination of concepts for preparing farm system plans and projections, and the interaction of possible implications and/or solutions of these concepts. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT2263 Evaluating Farm System Programs
This course develops an awareness of individuals and agencies, both public and private, which have expertise available to assist the farm operator to solve farm systems problems. It enables study and application of farm business evaluation concepts, and exploration of possible implications. Exact subject matter and time spent per topic will vary depending on student need, location, and time. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

FBMT2200-09 Special Topics - General Farm Management
These courses cover special topics of interest in general farm management. Prereq: None.
(1 or 2 C/0 lect, 0 lab, 1 or 2 mgmt)

FBMT2210-19 Special Topics - Marketing
These courses cover special topics of interest in marketing management. Prereq: None.
(1 or 2 C/0 lect, 0 lab, 1 or 2 mgmt)

FBMT2220-29 Special Topics - Crops
These courses cover special topics of interest in crop management. Prereq: None.
(1 or 2 C/0 lect, 0 lab, 1 or 2 mgmt)

FBMT2230-39 Special Topics – Livestock
These courses cover special topics of interest in livestock management. Prereq: None.
(1 or 2 C/0 lect, 0 lab, 1 or 2 mgmt)

Required

SBMT1150 Principles of Small Business Management and Planning I
This course introduces the principles of business management concerning business entities, planning, and ethics. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT1160 Small Business Record Keeping Applications I
This course introduces the principles and systems of accounting in a small business. Accounting records and reports are a critical decision making tool in management, planning, and business operations. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT1170 Small Business Financial Management
This course covers the principles of budgeting and break-even analysis as they apply to the financial management of the student’s business. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT1180 Small Business Financing and Cash Management
This course covers the principles of financing and cash management in the small business. The student will learn financial analysis procedures and funding in the on-going cash management of a business. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT2150 Marketing in Small Business
This course covers the fundamentals of advertising and marketing products and services in the small business. The student will prepare marketing and advertising plans that will include promotion, packaging, pricing, and placement strategies. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT2160 Small Business Cost Control I
This course covers the purchasing and management of needed inventories, materials, supplies, services, and equipment of the right quality, in the proper quantity, for reasonable prices, at the appropriate time, from the right vendor or supplier. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT2170 Technology in the Small Business
This course covers trends in business communications and electronic technology. The student will explore, identify, and implement business technology applications. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

SBMT2180 Human Resource Management in Small Business
This course covers basic management functions of leadership, organizing, staffing, and motivating the small business work team. The student will identify organizational needs, create an organizational chart, develop employee policies, properly staff his/her business, and plan on-going programs for employee development. Prereq: None. (3C/0 lect, 0 lab, 3 mgmt)

Elective:

SBMT1251 Developing the Business Plan
This course covers the decision making, evaluation, importance and mechanics of writing a business plan. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1252 Principles of Small Business Management and Planning II
This course uses the principles of business management to develop a small business strategic plan. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1261 Job Order Cost Accounting for Manufacturing Businesses I
This course addresses the components of monitoring costs, job order cost cycle, purchasing materials, inventory, and payroll in job order cost accounting. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1262 Job Order Cost Accounting for Manufacturing Business II
This course addresses the components of labor costs and rates, and the cost cycle in job order cost accounting. Prereq: SBMT 1261 (2C/0 lect, 0 lab, 2 mgmt)

SBMT1263 Process Cost Accounting in Manufacturing
This course introduces the principles and applications of process cost accounting, including components of goal setting, strategic planning, and business records. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1264 Cost Accounting Management in Small Business
This course introduces the principles and applications of cost accounting, including components of goal setting, strategic planning and business records. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1265 Small Business Record Keeping Applications II
This course covers intermediate applications of general journal, general ledger, balance sheets, and income statements. Prereq: SBMT1160 (2C/0 lect, 0 lab, 2 mgmt)

SBMT1266 Small Business Record Keeping Applications III
This course covers accounts receivable, accounts payable, and inventory systems as they relate to accounts receivable and payable. Prereq: SBMT1160, SBMT1264 (2C/0 lect, 0 lab, 2 mgmt)

SBMT1267 Payroll Systems for Small Business
This course covers the implementation of a payroll system for small business. Prereq: None.
(2C/0 lect, 0 lab, 2 mgmt)

SBMT1268 Governmental Payroll Reporting for Small Business
This course covers the fundamentals, completion, and analysis of the federal and state employment tax forms and filing requirements. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1271 Introduction to Computers for Small Business
This course covers the basics of microcomputer systems. The student will gain an overview of DOS, Word Processing, Database file management, and Spreadsheets.This will provide a good foundation for further computer training. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1272 Disk Operating Systems for Small Business
This course covers DOS and hard drive concepts. The emphasis is on concepts and commands that will enable the student to better understand and maintain their own microcomputer system. Prereq: None.
(1C/0 lect, 0 lab. 1 mgmt)

SBMT1273 Windows Operating Systems in Small Business
This course covers Windows as an operating system. The emphasis is on concepts and commands that will enable the student to better understand and maintain their own microcomputer system. Prereq: None.
(1C/0 lect, 0 lab, 1 mgmt)

SBMT1274 Word Processing in Small Business
This course covers the use of word processing software for business applications. The student will be able to create, edit, manipulate, and print document using selected software. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1275 Computerized Spreadsheets in Small Business
This course covers the use of spreadsheet software for business applications. The student will be able to create, edit, manipulate, and print documents using selected software. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1276 Data Base Management in Small Business
This course covers the use of data base management software for business applications. The student will be able to create, edit, manipulate, and print documents using selected software. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1281 Computerized Small Business General Ledger
This course covers the process of computerizing business records using general ledger software. The student will be able to produce financial statements using the selected software package. Prereq: None.
(2C/0 lect, 0 lab, 2 mgmt)

SBMT1282 Computerized Bank Reconciliation in Small Business
This course covers the application of computerized bank account/general ledger reconciliation. The student will be able to prove bank account cash balances using the selected software package. Prereq: None.
(1C/0 lect, 0 lab, 1 mgmt)

SBMT1283 Computerized Accounts Receivable in Small Business
This course covers the process of computerizing business records using accounts receivable software. The student will be able to produce customer invoices, statements, and reports using the selected software package. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1284 Computerized Accounts Payable in Small Business
This course covers the process of computerizing business records using accounts payable software. The student will be able to track purchases, pay bills, manage cash flow, and print reports using the selected software. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1285 Computerized Payroll in Small Business
This course covers the process of computerizing business records using payroll software. The student will be able to calculate payroll, print payroll checks, track tax liabilities, and print reports using the selected software package. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT1286 Computerized Inventory Control in Small Business
This course covers the various inventory methods that a company may use, FIFO, LIFO, Average Cost, or Standard Method and the procedures involved in maintaining those inventories. Prereq: None.
(2C/0 lect, 0 lab, 2 mgmt)

SBMT1287 Computerized Sale Order Entry in Small Business
This course covers the proper method for gathering and entering sales data. Prereq: None.
(2C/0 lect, 0 lab, 2 mgmt)

SBMT1288 Computerized Asset Management in Small Business
This course covers the concepts of asset valuation as it relates to actual and depreciated value. Prereq: None (2C/0 lect, 0 lab, 2 mgmt)

SBMT1291 Computerized Payroll Year End Close in Small Business
This course covers the process required to close the payroll system at the end of a calendar year. The student will be able to reconcile payroll records, print the required tax reports, and prepare the system for the next year using the selected software package. Prereq: None. (1C/0 lect, 0 lab, 1 mgmt)

SBMT1292 Computerized Accounting Year End Close in Small Business
This course covers the process required to close the accounting system at the end of the fiscal year. The student will be able to reconcile accounting records, post year end journal entries, and prepare the system for the new year using the selected software package. Prereq: None. (1C/0 lect, 0 lab, 1 mgmt)

SBMT1293 Computerized Small Business Financial Statement Analysis
This course covers the generally accepted business ratios that apply to performance, when compared to generally accepted industry standards. The student will use company data that comes from accurate accrual financial statements. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT2261 Credit Control and Security Management
This course covers the development of credit and security policies and procedures. The student will examine the cost impact of credit and crime on small business. The student will create a credit policy and security manual. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT2262 Government Regulation and Tax Compliance
This course covers government regulations and tax compliance issues that affect the operation of a small business. The student will learn about tax law and government regulations that apply to their business and about the impact these laws and regulations have on the business. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)

SBMT2263 Small Business Cost Control II
This course covers the fundamentals and strategies for effecting cost controls through appropriate pricing policies on products and/or services as well as exploration of the fundamentals of minimizing, controlling, and managing business risks. Prereq: SBMT2160 (2C/0 lect, 0 lab, 2 mgmt)

SBMT2265 Small Business Record Keeping Applications IV
This course covers the analysis of, and the procedures in, making adjusting entries for accounts receivable, general journal, and general ledgers. Prereq: SBMT1160, SBMT1265, SBMT1266 (2C/0 lect, 0 lab, 2 mgmt)

SBMT2266 Small Business Record Keeping Applications V
This course covers monitoring of accounts receivable, accounts payable, and various inventory control systems. Prereq: SBMT1160, SBMT1265, SBMT1266, SBMT2265 (2C/0 lect, 0 lab, 2 mgmt)

SBMT2281 Labor Relations in Small Business
This course covers the process of creating and managing a labor relations program in a small business. Prereq: None. (2C/0 lect, 0 lab, 2 mgmt)