QUICKEN AS A FARM ACCOUNTING SYSTEM: A LESSON PLAN ON CASH BASIS RECORDKEEPING WITH ACCRUAL-ADJUSTED FINANCIAL STATEMENTS

The purpose of this document is to demonstrate how Quicken, a popular checkbook management software program, can be used to keep a set of records for the farm business that will measure profits, liquidity, and solvency. This is a revision of ERI 95-02, with more detailed explanations. All graphics have been eliminated and fonts have been changed so this document can be printed on most printers. It is based on an example farm used in the Business Management in Agriculture (BMA) series of videos and workbooks developed in the late 1980s, and draws on materials prepared by Dr. Ken Stokes of Texas A&M University. It will best be understood if used as a study guide, and that entries actually be made in Quicken as they are encountered in the guide, and following the instructions given in Appendix A. By the time you complete this exercise, you will have a much better idea how to keep records on your farm, and how useful the reports will be in managing your farm or ranch operation. Appendix A contains instructions for those who received a disk with files already set up. If you did not receive a disk, consider yourself lucky. You will probably learn more just from having to go through the steps of setting up the accounts and categories. This is not intended to be an introductory course in either recordkeeping or Quicken. It requires some previous training in Quicken. Those with a basic understanding of accounting principles will find it easier to understand and will have less trouble making entries for their own business. Yet, almost anyone with a desire and diligence can master the concepts and implement the system for their business.Agricultural Finance,

A LESSON PLAN FOR TEACHING ACCOUNTING FOR THE HOME USING QUICKEN 8.0

Financial Economics, Teaching/Communication/Extension/Profession,

USING QUICKEN AS A FARM ACCOUNTING SYSTEM WITH ACCRUAL-ADJUSTED FINANCIAL STATEMENTS FROM CASH BASIS FINANCIAL RECORDS

Agricultural Finance,

Using Quicken as a Farm Accounting System with Accrual-Adjusted Financial Statements from Cash Basis Financial Records

The purpose of this document is to demonstrate how Quicken, a popular checkbook management software program, can be used to keep a set of records for the farm business that will measure profits, liquidity, and solvency. It is based on an example farm used in the Business Management in Agriculture (BMA) series of videos and workbooks developed in the late 1980·s. It will best be understood if used as a study guide, and that entries actually be made in Quicken as they are encountered in the guide. By they time you complete this exercise, you will have a much better idea how to keep records on your farm, and how useful the reports will be in managing your farm or ranch operation

Seed-shattering phenology at soybean harvest of economically important weeds in multiple regions of the United States. Part 1: Broadleaf species

Potential effectiveness of harvest weed seed control (HWSC) systems depends upon seed shatter of the target weed species at crop maturity, enabling its collection and processing at crop harvest. However, seed retention likely is influenced by agroecological and environmental factors. In 2016 and 2017, we assessed seed-shatter phenology in 13 economically important broadleaf weed species in soybean [Glycine max (L.) Merr.] from crop physiological maturity to 4 wk after physiological maturity at multiple sites spread across 14 states in the southern, northern, and mid-Atlantic United States. Greater proportions of seeds were retained by weeds in southern latitudes and shatter rate increased at northern latitudes. Amaranthus spp. seed shatter was low (0% to 2%), whereas shatter varied widely in common ragweed (Ambrosia artemisiifolia L.) (2% to 90%) over the weeks following soybean physiological maturity. Overall, the broadleaf species studied shattered less than 10% of their seeds by soybean harvest. Our results suggest that some of the broadleaf species with greater seed retention rates in the weeks following soybean physiological maturity may be good candidates for HWSC

Seed-shattering phenology at soybean harvest of economically important weeds in multiple regions of the United States. Part 3: Drivers of seed shatter

Seed retention, and ultimately seed shatter, are extremely important for the efficacy of harvest weed seed control (HWSC) and are likely influenced by various agroecological and environmental factors. Field studies investigated seed-shattering phenology of 22 weed species across three soybean [Glycine max (L.) Merr.]-producing regions in the United States. We further evaluated the potential drivers of seed shatter in terms of weather conditions, growing degree days, and plant biomass. Based on the results, weather conditions had no consistent impact on weed seed shatter. However, there was a positive correlation between individual weed plant biomass and delayed weed seed-shattering rates during harvest. This work demonstrates that HWSC can potentially reduce weed seedbank inputs of plants that have escaped early-season management practices and retained seed through harvest. However, smaller individuals of plants within the same population that shatter seed before harvest pose a risk of escaping early-season management and HWSC

Seed-shattering phenology at soybean harvest of economically important weeds in multiple regions of the United States. Part 2: Grass species

Seed shatter is an important weediness trait on which the efficacy of harvest weed seed control (HWSC) depends. The level of seed shatter in a species is likely influenced by agroecological and environmental factors. In 2016 and 2017, we assessed seed shatter of eight economically important grass weed species in soybean [Glycine max (L.) Merr.] from crop physiological maturity to 4 wk after maturity at multiple sites spread across 11 states in the southern, northern, and mid-Atlantic United States. From soybean maturity to 4 wk after maturity, cumulative percent seed shatter was lowest in the southern U.S. regions and increased moving north through the states. At soybean maturity, the percent of seed shatter ranged from 1% to 70%. That range had shifted to 5% to 100% (mean: 42%) by 25 d after soybean maturity. There were considerable differences in seed-shatter onset and rate of progression between sites and years in some species that could impact their susceptibility to HWSC. Our results suggest that many summer annual grass species are likely not ideal candidates for HWSC, although HWSC could substantially reduce their seed output during certain years

Impacts of 21st century climate change on global air pollution-related premature mortality

Climate change modulates surface concentrations of fine particulate matter (PM2.5) and ozone (O-3), indirectly affecting premature mortality attributed to air pollution. We estimate the change in global premature mortality and years of life lost (YLL) associated with changes in surface O-3 and PM2.5 over the 21st century as a result of climate change. We use a global coupled chemistry-climate model to simulate current and future climate and the effect of changing climate on air quality. Epidemiological concentration-response relationships are applied to estimate resulting changes in premature mortality and YLL. The effect of climate change on air quality is isolated by holding emissions of air pollutants constant while allowing climate to evolve over the 21st century according to a moderate projection of greenhouse gas emissions (A1B scenario). Resulting changes in 21st century climate alone lead to an increase in simulated PM2.5 concentrations globally, and to higher (lower) O-3 concentrations over populated (remote) regions. Global annual premature mortality associated with chronic exposure to PM2.5 increases by approximately 100 thousand deaths (95 % confidence interval, CI, of 66-130 thousand) with corresponding YLL increasing by nearly 900 thousand (95 % CI, 576-1,128 thousand) years. The annual premature mortality due to respiratory disease associated with chronic O-3 exposure increases by +6,300 deaths (95 % CI, 1,600-10,400). This climate penalty indicates that stronger emission controls will be needed in the future to meet current air quality standards and to avoid higher health risks associated with climate change induced worsening of air quality over populated regions.http://gateway.webofknowledge.com/gateway/Gateway.cgi?GWVersion=2&SrcApp=PARTNER_APP&SrcAuth=LinksAMR&KeyUT=WOS:000326944000011&DestLinkType=FullRecord&DestApp=ALL_WOS&UsrCustomerID=8e1609b174ce4e31116a60747a720701Environmental SciencesMeteorology & Atmospheric SciencesSCI(E)EI17ARTICLE2239-25312

The James Webb Space Telescope Mission

Twenty-six years ago a small committee report, building on earlier studies, expounded a compelling and poetic vision for the future of astronomy, calling for an infrared-optimized space telescope with an aperture of at least $4m$. With the support of their governments in the US, Europe, and Canada, 20,000 people realized that vision as the $6.5m$ James Webb Space Telescope. A generation of astronomers will celebrate their accomplishments for the life of the mission, potentially as long as 20 years, and beyond. This report and the scientific discoveries that follow are extended thank-you notes to the 20,000 team members. The telescope is working perfectly, with much better image quality than expected. In this and accompanying papers, we give a brief history, describe the observatory, outline its objectives and current observing program, and discuss the inventions and people who made it possible. We cite detailed reports on the design and the measured performance on orbit.Comment: Accepted by PASP for the special issue on The James Webb Space Telescope Overview, 29 pages, 4 figure