Agricultural Accounting and Estimation


COURSE OUTLINE

 

  1. GENERAL
SCHOOL AGRICULTURAL AND FORESTRY SCIENCES
DEPARTMENT AGRICULTURAL DEVELOPMENT
STUDY LEVEL Undergraduate
COURSE CODE ECO0006 SEMESTER 8th
COURSE TITLE Agricultural Accounting and Estimation
INDEPENDENT TEACHING ACTIVITIES

 

TEACHING HOURS PER WEEK ECTS
Lectures and laboratory course 5 5
COURSE TYPE Specialization
PREREQUISITE COURSE(S):
LANGUAGE (TEACHING AND EXAMS) Greek
THE COURSE IS OFFERED TO ERASMUS STUDENTS No (in English)
COURSE WEBSITE (URL) http://www.agro.duth.gr/undergraduate/program/ECO0006.shtml

 

  1. TEACHING OUTCOMES
Teaching outcomes
After having completed this course the student is expected to be familiar and able to comprehend:

  • a set of financial statements at a basic level
  • key accounting and estimation concepts
  • accounting analysis of farms and accounting books
  • how profit is measured and assets are valued
  • the different approaches to costing and their implications
  • the difference between income and expenditure budgets and cash budgets
  • the principles of working capital management
General capabilities
  • Independent work
  • Literature search, data analysis and synthesis
  • Development of inductive reasoning

 

  1. COURSE CONTENT
The course deals with issues related to the basic principles and knowledge of Agricultural Accounting and Estimation and discusses the following:

  1. • Basic concepts and definitions
  2. • Accounting methods in agriculture
  3. • Balance Sheets
  4. • Analysis and interpretation of agricultural accounts
  5. • Accounting for agricultural production
  6. • Accounting for agricultural holdings
  7. • Capitalization of expenses and calculation of the value of income
  8. • Rural property valuation methodologies
  9. • Assessment of the value of farm assets
  10. • Estimation of financial results using technical-economic indicators
  11. • Agricultural valuation methodologies
  12. • Agricultural property valuation methodologies
  13. • Assessment of the value of agricultural holdings

 

  1. TEACHING AND LEARNING ASSESSMENT METHODS
DELIVERING METHOD In classroom
IT USE §  Power point, videos

§  e-class

TEACHING ORGANIZATION Activity Semester workload

 

Lectures 39
Laboratory courses 15
Written assignement 15
Independent study 56
Course total

(25-hour workload per credit unit)

 

125

STUDENT ASSESSMENT

 

Written exams at the end of the semester both on theoretical and practical courses.

 

 

  1. PROPOSED LITERATURE
·       Μαρτίκα-Βακιρτζη, Δημητριάδου, “Λογιστική παρακολούθηση τύπων αγροτικών εκμεταλλεύσεων”, Εκδ. Γράφημα, Θεσσαλονίκη, 2007.

·       Κιτσοπανίδης, “Γεωργική Λογιστικήκαι Εκτιμητική” Εκδ. ΖΗΤΗ, Θεσσαλονίκη, 2007.