These self-study development resources are designed to help finance professionals better understand the loan decision process and to make more informed decisions regarding the assessment, extension, and collection of agricultural credit. They are designed to meet the needs of a diverse set of people with differing degrees of knowledge and experience in agricultural lending, including loan administrative personnel, loan officers, relationship executives, financial analysts, and clerical support personnel. The online classes offer the user the flexibility to complete the coursework at their own pace at convenient times. The classes are structured to deliver a certificate upon successful completion of the final exam.
All Self-Study materials are available through secure checkout.
For orders of 20 or more please contact our office at (217) 352-1190.
Financial and Credit Analysis
of Farm Businesses
Farm financial performance assessment is the focus of this educational program.
Section I provides an overview of the agricultural production sector and the financial institutions and financing arrangements used by the sector.
Section II focuses on financial analysis and documentation of the financial performance of farm businesses by emphasizing the unique problems of assessing risk, returns, and repayment utilizing standard documents and information sources used in the industry.
Section III emphasizes the critical considerations in capital investment and business organization decisions, including the different leasing arrangements used by farmers.
Section IV offers the perspective of the lender as he or she attempts to structure a loan arrangement to match the customer’s needs and the financial institution’s policies and procedures, to assess the risk of specific credits, and to price a loan.
Assessing Risk in
Risks faced by farmers and agricultural lenders are the focus of this educational program which is presented in three sections.
Section I reviews some of the basic concepts of risk measurement and risk management by exploring the general principles of risk management and adapting them to the agricultural industry.
Section II focuses on risk exposure and risk exposure management from a producer’s/borrower’s perspective by first describing the various sources of operational and strategic risk faced by agricultural production enterprises.
Section III emphasizes managing and structuring the extension of agricultural credits and the management of the agricultural portfolio to minimize the credit risk and loss exposure in the portfolio.
Understanding Your Customer's Federal Income Tax Return
Understanding Your Customer’s Federal Income Tax Return This booklet is designed to provide credit personnel with an overview of common issues that arise when an individual tax return analysis is required after a request for credit. It covers only the more common forms and schedules that are likely to be included with an individual tax return and is not intended as a reference for preparing income tax returns.
There are over 90 federal tax forms and schedules listed by the Internal Revenue Service (IRS) relating to individual taxpayers. This guide covers over 20 of the most common forms and schedules.
The booklet is arranged in a three-part format:
Part I presents the basic Income Tax Model and the standard 1040 tax return form.
Part II presents supporting schedules relating to business or investment income, such as dividends, interest, and partnership or sole proprietorship.
Part III presents supporting schedules relating to personal deductions or tax credits. Items listed on these schedules generally represent major expense categories that may need to be taken into account when gauging a borrower's potential cash flow.