2025-2026 San Joaquin Delta College Catalog 
    
    May 24, 2025  
2025-2026 San Joaquin Delta College Catalog
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AGBUS 10 Agricultural Accounting


Units: 3
Hours: 54 hours LEC
Grade Options: Letter Grade
Term Typically Offered: Every fall term
The study of the principles of agricultural accounting systems and types of records, their use and how to compute and use measures of earnings and cost of production to improve agribusiness efficiency. Farm income tax, Social Security, and employee payroll records also included. Application of these concepts and methods through hands-on projects developing computer-based solutions for agriculture business. (CSU, C-ID AG - AB 128)



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