Maricopa Community Colleges  EQS130   20046-99999 

Official Course Description: MCCCD Approval: 5-25-2004

EQS130  2004 Fall – 2011 Summer II

LEC  3.0 Credit(s)  3.0 Period(s)  3.0 Load  Occ

Equine Business and Law

Practices and records used in the equine business. Includes record keeping systems and basic accounting principles; taxes; personnel management practices; computer programs for record keeping and operations management. Addresses legal aspects and laws unique to equine businesses.

Prerequisites: None.

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MCCCD Official Course Competencies:

 

EQS130  2004 Fall – 2011 Summer II

Equine Business and Law

 

1.         Identify and describe the methods of conducting an equine business. (I)

2.         Explain the differences between a horse business and a hobby operation. (II)

3.         Identify the nine factors used by the IRS to show profit intent. (II)

4.         Describe employer requirements related to hiring employees and independent contractors (III)

5.         Identify and describe various components of an effective equine record keeping. (IV)

6.         Identify and describe various equine accounting principles and practices. (IV)

7.         Describe various debt collection practices and procedures. (V)

8.         Identify and describe the specific components necessary to develop each type of equine contract and outline the legalities associated with each. (VI)

9.         Identify and describe major insurance and liability issues in the equine industry. (VII, VIII)

10.       Identify and describe brand laws and other legal requirements that affect the equine industry. (VIII)

11.       Identify and describe customer services policies and practices of a successful business. (IX)

12.       Develop a marketing plan for a specific segment of the equine industry. (X)

13.       Identify and describe the major components needed to develop an effective business plan. (XI)

14.       Draft a viable business plan for an equine business. (XI)

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MCCCD Official Course Outline:

 

EQS130  2004 Fall – 2011 Summer II

Equine Business and Law

 

I. Types of Equine Businesses

A. Sole proprietorship

B. Partnership

C. Limited liability company

D. Corporation

E. Syndication

II. Equine Business vs. Hobby

A. The legal environment

B. 1986 tax reform

C. Two profit years out of seven

D. Nine determining IRS factors

III. Employer Requirements

A. Determining employee vs. contractor

B. Unemployment insurance

C. Worker's compensation

IV. Equine Records and Basic Accounting

A. Equine records and record keeping practices

B. Accounting periods

C. Cash accounting

D. Accrual accounting

E. Balance sheet and income statement

F. Assets and liabilities

1. Current

2. Non-current

V. Debt Collection

A. Fair Debt Collection Act

B. Debt collection requirements

C. Obtaining judgment

D. Collection procedures

VI. Equine Contracts

A. Elements of an equine contract

B. Bill of sale

C. Equine liability waiver

D. Breeding contracts

E. Boarding /Training contracts

VII. Equine Liability

A. Liability waivers

B. Concerns and potential hazards for equine enthusiasts

C. Equine legal protection

VIII. Equine Insurance and Brand Laws

A. Laws

B. Parameters in Arizona and beyond

C. Insurance protection for business owners

IX. Customer Service

A. Keys to operating a successful business

B. The importance of 'customer service'

X. Marketing and Advertising Equine Businesses

A. Marketing theories in the horse business

B. Methods of marketing an equine business

C. Understanding the equine marketplace

D. Identifying a niche clientele within the industry

E. Advertising wisely

XI. Developing a Business Plan

A. Components of a successful equine business plan

B. Preparing an equine business plan

 

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