This course was published in 1985 under the auspices of the American Bankers Association, and was co-authored by David Kohl, a recognized agricultural credit expert. This course was designed as agricultural lending “101” for U.S. farm banks: a complete course on the basics of lending to farms and agribusinesses. The concepts covered are relevant for credit and financial analysis of larger farms, agribusiness firms, and formal enterprises. There is an emphasis on financial statement analysis that might not be as relevant for “emerging farmers” in developing countries. It is structured into seven chapters, with multiple appendices.