Course Syllabus


To provide students with a foundational understanding of general cash accounting principles as they relate to agribusiness in developing nations.



AGBUS180A - Economics and Budgeting Principles 

Required Resources

  1. No textbook is required. Web notes and reading materials are included in the course.
  2. Microsoft Excel is required for this course.
    • Go to and choose your BYUI email account for a free download.
    • Select Install Office in the upper right-hand corner.
    • When it is done downloading, you are ready to go to work.

Proctored Exams and Assessments

This course will use an online proctoring software called Proctorio. This makes it possible for students to take assessments and exams without a human proctor present. Proctored exams can be accessed like any other exam, once the software has been installed. Exams will be recorded by Proctorio and reviewed by the BYUI Testing Center. Any questionable exams will be forwarded to the instructor for further review.

For step-by-step instruction on Proctorio installation, please refer to this help guide article.


Course Outcomes (CO)

Upon completion of this course, the students should be able to do the following: 

  1. Complete financial transactional analyses.
  2. Utilize double-entry cash accounting methods.
  3. Value non-current assets.
  4. Create an income statement, statement of owner equity, balance sheet, and statement of cash flows.
  5. Complete a basic financial analysis.

Major Assignments

The table below is meant to help you see the relevance of each major assignment as it pertains to the course outcomes (CO).

Major Assignment Description CO#

W05 Exam 1

Chapters 1-5
W09 Exam 2 Chapters 6-9

W14 Exam 3

Chapters 10-14

Weekly Patterns

The table below displays typical weekly activities, due dates, and activity descriptions. 

Due Date* Learning Model Activity Title Description
Midweek Prove Quiz Open book quiz on the topic of the week
Midweek Teach One Another Discussion Discuss with your classmates what you learned this week.
Midweek Homework Quiz Text Open book quiz on the topic of the week

*Set your time zone within user preferences so the dates and times for course activities will display correctly for your time zone.

Learning Model

  • Prepare: Study, Quiz
  • Teach One Another: Discussion
  • Ponder & Prove: Homework and Exams 



You can expect to receive grades and feedback within 7 days of the due date for all assignments.

This is a two-credit course; therefore you are expected to work six to eight hours each week. In an online course, regular and sustained attention is critical. Successful students log in each day. You can’t succeed in working only one day each week.

Late Work

Late homework and quizzes receive partial credit; 10% is deducted each day the assignment is late. However, discussion boards are collaborative; you are not allowed to add late posts in discussion board assignments.

AGBUS 180B homework is cumulative. Most assignments build on the previous assignment, so it is important to stay current and complete each assignment.

Grading Scale

Learning Activities Weighted Percentage
Quizzes (14 x 10 pts each) 12%
Discussions (13 x 10 pts each) 12%
Homework (14 x 10 pts each) 36%
Exams (3 x 50 pts each) 40%

Grading Spectrum

Letter Grade Percentage
A 100%93%
A- 92%90%
B+ 89%87%
B 86%83%
B- 82%80%
C+ 79%77%
C 76%73%
C- 72%70%
D+ 69%67%
D 66%63%
D- 62%60%
F 59%0%

University Policies

Students with Disabilities

Brigham Young University-Idaho is committed to providing a working and learning atmosphere that accommodates qualified persons with disabilities. If you have a disability and require accommodations, please contact the Disability Services Office at (208) 496-9210 or visit their website and follow the Steps for Receiving Accommodations. Reasonable academic accommodations are reviewed for all students who have qualified documented disabilities. Services are coordinated with students and instructors by the Disability Services Office.

This course may require synchronous meetings. If you are currently registered with the Disability Services Office and need an interpreter or transcriber for these meetings, please contact the deaf and hard of hearing coordinator at (208) 496-9219.

Other University Policies

Student Honor and Other Policies

Please read through the document called University Policies. It gives important information about the following topics:

  • Student Honor
    • Academic Honesty
    • Student Conduct
      • Sexual Harassment
  • Student with Disabilities
  • Complaints and Grievances
  • Copyright Notice

Go to the Student Resources module to review further resources and information.


This syllabus and the course schedule may be changed at any time prior to or during the semester as the need arises. You will be notified by your instructor of any changes.


If you need assistance, visit the I-Learn Help tab located on the left hand side of your screen to contact the appropriate support center.

Course Summary:

Date Details Due