Credits - 4Lecture - 4 Simulation of ranch and farm record keeping including maintaining payroll, depreciation, cash flow and inventory records. Computer spreadsheets are used to assist in analysis of various farm/ranch enterprises. Term(s) Offered: Winter Course Designation: C/T Elective - A maximum of 12 credits of college-level career and technical courses may be used as electives in the A.A.O.T. and the A.A.S. degrees.