Resources > Financial Decision Making Course

Financial Decision Making Course from the Agricultural Management e-School


This course teaches you how to develop accurate and useful financial statements for your business. Learn how to understand principles of leverage, cash management, and asset investment.

register for Financial Decision Making

Today a typical farming operation spends and takes in several hundred thousand dollars per year, and receipts of over a million dollars are not uncommon. The irregular nature of farm income and expenditures, and the use of very capital intensive production technologies have made having enough financing at the right time critical to the success of a farm business.

The use of capital and credit presents the modern farmer with a number of decisions to make:

  • How much to invest?
  • Where to obtain capital?
  • What mix of equity and debt to use?
  • What credit rates and terms to negotiate?
  • How much financial risk to take?

Making good financial decisions is often the difference between a prosperous, growing farm business and one that is constantly wondering how to pay the next bill. The modules in this course will address the decisions mentioned above, and more. Although the modules are arranged in a logical sequence, you can complete them in any order that you wish.

Over 1,000, USDA Farm Service Agency borrowers have met their educational requirements through the Agricultural Management e-School's Financial Decision Making course.

FDM has transitioned to a different Learning Management System. If you are a registered student who misplaced instructions sent to you via US Mail or email, send an email or call (515) 957-5790. We'll send another set of instructions on how to access course materials.

Updated July 1, 2022

bag of money

Quick Links

Register for Financial Decision Making
Sign on to Financial Decision Making course

Course Detail

$175 Registration Fee
Fulfills FSA borrower education requirements

Course Modules

Developing Financial Statements
Analyzing Financial Statements
Relating Financial Analysis to Production Records
Financial Trouble Shooting
12 Steps to Cash Flow Budgeting
Cash Management
Financing Capital Assets
Working with Your Lender
FDM satisfies Iowa Farm Service Agency mandatory borrower education requirements. (instructions)

Net Worth Statement
Net Farm Income Statement
Cash Flow Statement
Statement of Owner Equity
Farm Financial Analysis Ratios
Cash Flow Budget