This textbook integrates financial economics and management in the area of agricultural finance. The presentation of financial economics discusses how the credit needs of farmer/borrowers are met by depositors through commercial banks. The financial management content presents methods used to make farm financial decisions including farm accounting, capital budgeting, and the analysis of risk.

Charles B. Moss is Professor in the Department of Food and Resource Economics at the University of Florida.

1. Introduction Part I: Financial Institutions 2. Financial Institution and Markets 3. Financial Understanding of Accounting Concepts Part II: Deterministic Analysis 4. Ratio Analysis and the DuPont System 5. Capital Budgeting Part III: Risk in Investment 6. Valuing Investment Under Risk and Uncertainty 7. Debt Choice 8. Summary