Transfers ToCSUDescriptionPresents the many aspects of operating a small to medium-sized winery in today's business environment. Topics include an overview of the California grape and wine industry, government compliance, financial planning (capital and operating budgets), grape supply options, grape contracts, financial and managerial accounting for vineyards and wineries. Includes the basics of vineyard and winery financial management e.g. using financial statements and what they mean, cash flow management, financial and investment analysis, banking and funding sources. The class combines short lecture and hands-on experience to gain practice with, and examine the limitations of, each analysis. Some basic understanding of Microsoft Excel is recommended. This course is not open to students who have received credit for AG 106. 