Lesson 4.2 – Cash Flow
This is Lesson 4.2, “Cash Flow,” from the National FFA Agri-Entrepreneurship Program (Unit 4). It teaches students how to create an accurate cash flow statement/analysis for a proposed business enterprise, walking them through identifying expenses, estimating income, and organizing the figures on a quarterly cash flow chart. The lesson includes an interactive “New Entrepreneur” role-play interest approach, a sample cash flow statement (TM.1), a student worksheet (AS.2), and a grading rubric.
At a glance
- Learning objectives
-
- Create an accurate cash flow statement /analysis
- Time required
- 60 minutes
- Materials
-
- Writing surface
- Writing tool
- AS.1 cut into its respective sections
- TM.1 (Electronic version for projection or one transparency copy)
- Copies or AS.2 for each student
- Overhead and/or projector
- Unit
- 4
- Lesson
- 4.2
- Precepts
- C. Vision (C1. Contemplate the future); J. Mental Growth (J1. Think critically; J3. Practice sound decision making); P. Technical/Function Skills in Agriculture
- Key Terms
- Cash Flow Statements; Interest
- Resources
- National FFA Organization. Essential Learnings. 2003; Elliott, Jack. AgriBusiness Decisions and Dollars. 1999; Zimmerer, Thomas and Scarborough, Norman. Entrepreneurship and New Venture Formation. 1996; Birley, Sue and Muzyka, Dan. Mastering Entrepreneurship. 2000
Downloads & Links
Aligned Standards
National Standards
- NM-NUM.9-12.3Compute fluently and make reasonable estimates
- NSS-EC.9-12.13Income and Earning — Understand that in a labor market, in the absence of other changes, if wage or salary payments increase, workers will increase the quantity of labor they supply or firms will decrease the quantity of labor they demand.