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Life Sciences

1992

Agricultural economics

Articles 1 - 7 of 7

Full-Text Articles in Education

G92-1066 Agricultural Retirement Packages, Raymond E. Massey, Gary L. Bredensteiner Jan 1992

G92-1066 Agricultural Retirement Packages, Raymond E. Massey, Gary L. Bredensteiner

Historical Materials from University of Nebraska-Lincoln Extension

This NebGuide discusses Simplified Employee Pension plans and Keogh plans as an employee benefit provided by agricultural employers.

Retirement Plans

Various retirement packages allow pre-tax dollars to be used to save money until retirement age. The most familiar and easy to use retirement account is the Individual Retirement Account (IRA). Other accounts are Simplified Employee Pension (SEP) plans and Keogh plans.

This NebGuide discusses IRA, SEP and Keogh plans in the context of an employee benefit provided by the employer.


Ec92-890 Farm Financial Records: Financial Analysis, Timothy A. Powell, Raymond E. Massey, James E. Friesen Jan 1992

Ec92-890 Farm Financial Records: Financial Analysis, Timothy A. Powell, Raymond E. Massey, James E. Friesen

Historical Materials from University of Nebraska-Lincoln Extension

This publication is one is a series of four on farm financial records.

All farmers and ranchers should have a basic set of financial statements at their disposal and they should know how to analyze and interpret them. Financial records can eb used as a management tool, to aid in tax preparation, to provide a basis for credit, and to help in evaluating lease arragements, contracts, farm insurnace, and government programs.


Rp92-217 No. 6 Delivering On A Live Cattle Futures Contract, Al Wellman Jan 1992

Rp92-217 No. 6 Delivering On A Live Cattle Futures Contract, Al Wellman

Historical Materials from University of Nebraska-Lincoln Extension

A producer who hedges with a live cattle futures contract normally will offset the futures position by buying a futures contract and selling the cattle on the cash market. However, there may be a time when it is advantageous to make delivery of the cattle against the contract. In fact, the potential or alternative for delivery is an important necessary contract feature.

Live cattle futures follow a Certificate of Delivery procedure, the details are covered later in this Fact Sheet. Mid-America Exchange delivery units equal one-half the size and have the same delivery conditions as the Chicago Mercantile Exchange (CME ...


Rp92-217 #2 Producer Marketing Mangement: Deferred Pricing Alternatives For Grain, Darrel Good Jan 1992

Rp92-217 #2 Producer Marketing Mangement: Deferred Pricing Alternatives For Grain, Darrel Good

Historical Materials from University of Nebraska-Lincoln Extension

Grain producers must make marketing decisions every day. First they must decide whether to price or hold grain. If they decide to price grain, they must then choose the most appropriate method of pricing: cash sale, forward contract, or hedging. If they decide to hold grain (not to price), they must choose the most appropriate method of retaining ownership.

This fact sheet presents some guidelines to help producers choose the least costly method of owning grain or speculating on price level changes.


Ec92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers, Timothy A. Powell, Raymond E. Massey, James E. Friesen Jan 1992

Ec92-891, Farm Financial Records: Record-Keeping Alternatives For Nebraska Producers, Timothy A. Powell, Raymond E. Massey, James E. Friesen

Historical Materials from University of Nebraska-Lincoln Extension

A well organized and complete set of records is an important part of a successful farm business. Farm records are needed to prepare income tax reports, as a basis for credit, and to assist with management decisions including lease arrangements, insurance programs, cropping decisions, marketnig, and participation in government programs.

Many options are available to Nebraska producers. They range from the simple hand-kept record books to fully computerized systems. A description of the major alternatives that are available to Nebraska producers follows in this publication.


Ec92-889 Farm Financial Records: Selecting A Computerized Accounting Program, James E. Friesen, Raymond E. Massey, Timothy A. Powell Jan 1992

Ec92-889 Farm Financial Records: Selecting A Computerized Accounting Program, James E. Friesen, Raymond E. Massey, Timothy A. Powell

Historical Materials from University of Nebraska-Lincoln Extension

This publication addresses the use of accounting for agricultural management. It builds upon the information of accounting practices and financial statements as they relate to agriculture. It discusses accounting and record keeping as they relate to selecting a computerized record keeping system for an agricultural business.


Ec92-888 Farm Financial Records: Accounting Principles, Raymond E. Massey, James E. Friesen, Timothy A. Powell Jan 1992

Ec92-888 Farm Financial Records: Accounting Principles, Raymond E. Massey, James E. Friesen, Timothy A. Powell

Historical Materials from University of Nebraska-Lincoln Extension

In this publication, you will learn about record-keeping in general and accounting in particular. Acceptable accounting practices, financial statements and their use are presented. The object is to allow you to become familiar enough with accounting to be able to begin using a basic accounting system for various business purposes. This publication selectively chooses those portions of accounting which are applicable to agrticultural producers. The examples used deal with agriculture.