Agricultural Accounting and Valuation

Μάθημα: Agricultural Accounting and Valuation
Course Number: ECO0006
Ώρα:
Προαπαιτούμενα:
Μονάδες: 5
Αίθουσα:
Ημέρα:
Component(s):
Χάρτης: Map

COURSE OUTLINE

  1. GENERAL
SCHOOL ACTICULTURAL AND FORESTRY SCIENCES
DEPARTMENT DEPARTMENT OF AGRICULTURAL DEVELOPMENT
LEVEL OF STUDIES UNDERGRADUATE
COURSE CODE ECO0006 SEMESTER 8th (orientation-compulsory), 6th (elective)
COURSE TITLE Agricultural Accounting and Valuation
TEACHING ACTIVITIES
If the ECTS Credits are distributed in distinct parts of the course e.g. lectures, labs etc. If the ECTS Credits are awarded to the whole course, then please indicate the teaching hours per week and the corresponding ECTS Credits		 TEACHING HOURS PER WEEK ECTS CREDITS
Lectures and Laboratory Exercises / Practice Exercises 4 5
COURSE TYPE SCIENTIFIC AREA / DIRECTION
PREREQUISITES:

 

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TEACHING & EXAMINATION LANGUAGE: GREEK
COURSE OFFERED TO ERASMUS STUDENTS: NO
COURSE URL: https://eclass.duth.gr/courses/OPE01247/
  1. LEARNING OUTCOMES
Learning Outcomes
 

The aim of the course is to equip students with the basic concepts of agricultural accounting and valuation and in particular in valuating balance sheets, analysis and interpretation of agricultural accounts, accounting monitoring of agricultural production and farms, accounting methodologies and assessment of the value of farms.

 

At the end of the course students will be able to:

 

· Know / understand basic concepts of agricultural accounting and valuation
· Apply the basic principles of evaluation – assessment farms
· They have understood and appreciated the importance of accounting monitoring of agricultural production and farms
· Combine their knowledge and examine sectors of agricultural production
· Analyze / interpret agricultural accounts
· Form / analyze balance – sheets

 

 
General Skills
 

· Decision making
· Work in interdisciplinary environment
· Promoting free, creative and inductive thinking
· Search, analysis and synthesis of data and information, using the necessary technologies
· Working in an international environment
· Production of new research ideas
· Exercise criticism and self – criticism
  1. COURSE CONTENT
   Week      Thematic Unit of Lectures

 

1. Basic concepts and definitions
2. Methods of accounting in agriculture
3. Balance sheets
4. Analysis and interpretation of agricultural accounts
5. Accounting monitoring of farms
6. Accounting monitoring of agricultural production sectors
7. Economic mathematics in agricultural accounting and valuation
8. Expenditures and revenues
9. Expenditures and revenues
10. Annuities
11. Agricultural property valuation methodologies
12. Estimation of the value of farms
13. Estimation of financial results using technical – economic indicators

 

 

Week       Thematic Lab Unit

 

1. Basic concepts and definitions
2. Accounting methods in agriculture
3. Balance sheets
4. Analysis and interpretation of agricultural accounts
5. Accounting monitoring of farms
6. Accounting monitoring of agricultural production sectors
7. expenditures and revenues
8. Annuities
9. Agricultural property valuation methodologies
10. Estimation of the value of agricultural holdings
11. Estimation of financial results using technical – economic indicators
12. Case studies
13. Case studies

 

 

 

  1. LEARNING & TEACHING METHODS – EVALUATION
TEACHING METHOD
Face to face, Distance learning, etc.		 In classroom
USE OF INFORMATION & COMMUNICATIONS TECHNOLOGY (ICT)
Use of ICT in Teaching, in Laboratory Education, in Communication with students		 Support of the teaching procedure using e-class platform, e-Media, power point presentations
TEACHING ORGANIZATION

The ways and methods of teaching are described in detail.

Lectures, Seminars, Laboratory Exercise, Field Exercise, Bibliographic research & analysis, Tutoring, Internship (Placement), Clinical Exercise, Art Workshop, Interactive learning, Study visits, Study / creation, project, creation, project. Etc.

 

The supervised and unsupervised workload per activity is indicated here, so that total workload per semester complies to ECTS standards.
Activity Semester workload
Lectures 65
Literature analysis and in classroom presentation 10
Laboratory courses 15
Team projects in case studies 15
Independent study 20
Total

(25 workload hours per ECTS credit)

 125

 

 
Student Evaluation Written exams at the end of the semester (in Greek)

Individual or team project

Students having ascertained dyslexia problems are examined with oral methods.

Students have access to their essay at any time

 

  1. SUGGESTED BIBLIOGRAPHY
– Suggested bibliography :

1. Filios V. 2007. Economic accounting of agricultural and livestock holdings and agri-business associations (is. A’).  Suchroni editions. Athens.

2. Kitsopanidis G. 2007. Agricultural accounting and estimation. Ziti editions. Thessaloniki.

 

– Related scientific journals:

Journal of Agricultural Economics, Journal of Finance, Journal of Accounting and Economics, Journal of Accounting Research

 

ANNEX OF THE COURSE OUTLINE

Alternative ways of examining a course in emergency situations

Department: Agricultural Development
Course: Agricultural Accounting and Valuation
Course code: ECO0006
Teacher: Garyfallos Arabatzis
Contact details: garamp@fmenr.duth.gr
Supervisors: (1) –
Semester: 8th
Study level: (2) Undergraduate
Exams: (3) Written assignment and oral examination with distance learning methods (Microsoft Teams)
Exam implementation instructions: (4) The examinations will be carried out according to the examination program that will be announced by the secretariat of the Department.

The total core of examinations include a) a 20% written assignment and b) 80% oral examination using Microsoft Teams.

The oral examination in the course will be carried out in groups of 5 people (30 minutes per group) according to the order in which the Number of Student Record of the participants appear in the attached list (examination program).

The link of the Microsoft Teams meeting will be sent to students via e-class, exclusively to the institutional accounts of those who have registered for the course and have learned the terms of distance teaching.

Students will have to log in to the examination room through their institutional account, otherwise they will not be able to participate. They will also participate in the examination with a camera which they will have opened during the examination. Before the start of the exam, students will show their identity card to the camera, so that they can be identified.

Each student should answer in 4 questions. Each of the questions is scored with 2.0 credits.