Farm Financial Management: Why the Numbers Never Behave

Farms can look profitable and still run out of cash. This session explains how farm finances really work and how to advise farmers without getting caught by seasonal risk.

2 CPD units 5 June 2026 1 presenter

What will set you apart

By completing this course you will gain the following competencies

Why farm finances behave differently from normal businesses
How seasonality affects income, costs, and cash flow
How to read farm financials properly
Why profit and cash flow rarely match on farms
Common financial mistakes made in farming businesses
How debt, equipment, and input costs affect sustainability

Event breakdown

How farming businesses operate financially
Seasonal income and expense cycles
Cash flow versus profit in farming
Input costs, timing, and risk
Equipment, assets, and financing decisions
Debt management in farming businesses
Reading and analysing farm financials
Common financial warning signs
Advisory opportunities in agriculture

Category: Management AccountingType: CPD CourseCPD category: Management Accounting

Description

Did you know that CIBA has signed an MOU with Agri SA? Farming is one of the most complex businesses to manage financially, yet it is often treated like any other small business. This session focuses on the financial realities of farming, including seasonal income, unpredictable costs, and heavy reliance on debt and equipment. Delegates will learn why traditional financial analysis often fails in agricultural businesses and how to interpret farm financial information more accurately. The session highlights common problem areas such as cash flow pressure, input cost timing, and financing decisions. Designed for professionals advising farmers or working in agricultural businesses, this session provides practical insight into managing risk and improving sustainability. By the end of the session, delegates will be better equipped to support farmers with realistic financial management and advisory services.

Presenters

Leana van der Merwe — Leana van der Merwe is a Chartered Accountant and Registered Auditor with over 18 years of experience in business accounting, audit and corporate governance. A former Audit Director and professional-body Technical and Standards Executive, she has guided more than 14,000 professionals through complex regulatory matters. Leana also serves on the PAFA Technical Advisory Group, the IFAC Anti-Money Laundering Committee and the IFRS Foundation SME Implementation Group.

You will earn a certificate

On successful completion you will receive a certificate for 2 CPD units in Management Accounting.

Requirements

Laptop, desktop, or mobile device with internet access
Microsoft Edge, Google Chrome, Safari, or Firefox browser