AHT231 Agricultural Finance and Business Management (8)

Students are introduced to the procedures used in evaluating and analysing the financial operation of sole proprietorship agricultural production businesses. Financial and management accounting techniques are used and performance indicators derived and applied to financial results. The subject has been designed to be adaptable to the needs of students irrespective of the agricultural industry with which they most closely affiliate. This subject is also aimed at introducing the taxation system in Australia and investment appraisals. The subject material is applied to businesses involved in various agricultural enterprises, equine sector and viticulture.


Session 1 (30)
On Campus
Wagga Wagga Campus
Wagga Wagga Campus

Continuing students should consult the SAL for current offering details: AHT231. Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System



One session


School of Agricultural and Wine Sciences

Learning Outcomes

Upon successful completion of this subject, students should:
  • Be able to identify the financial resources and demonstrate an understanding of the financial management objectives of agricultural business
  • Be able to construct, analyse and interpret the meaning of biophysical and financial statements that define the performance of an agricultural business
  • Be able to utilise financial performance indicators to analyse the profitability, liquidity and long term stability of an agricultural business
  • Be able to apply marginal and sensitivity analysis in an agricultural business context
  • Be able to demonstrate an understanding of business structures and apply taxation procedures within the context of a small agribusiness
  • Be able to apply interest rate and discounting procedures for the purpose of financing and evaluating an agricutural business project.


This subject will cover the following topics:
  • Agricultural management goals.
  • Balance sheets.
  • Trading accounts.
  • Enterprise inventory schedules.
  • Cashflow statements.
  • Depreciation schedules.
  • Profit and loss statements.
  • Gross margin statements and partial budgeting enterprise contributions.
  • Financial performance indicators.
  • Income taxation and taxation in specific areas.
  • Interest rate procedures and annuities.
  • Discounted cash flow techniques to evaluate investment projects.

Indicative Assessment

The following table summarises the assessment tasks for the online offering of AHT231 in Session 1 2020. Please note this is a guide only. Assessment tasks are regularly updated and can also differ to suit the mode of study (online or on campus).

Item Number
Value %
Financial statements part a
Online quiz
Financial statements part b
Client management report - financial analysis
Final exam

The information contained in the CSU Handbook was accurate at the date of publication: May 2021. The University reserves the right to vary the information at any time without notice.