ECTS
ECTS Course Catalogue
Course details
Course code: BHS20223f12Semester: 2012/2013 summer
Name: ACCOUNTANCY AND ECONOMIC ANALYSIS IN FARM
Major: Animal Science
Study Type: second cycle
Course type: optional
Study Semester: 3
ECTS points: 2
Hours (Lectures / Tutorials / Other): 10 / 20 / 0
Lecturer: dr hab. Damian Knecht prof. nadzw.
Language of instruction: Polish
Learning outcomes: The course aims to present the collection and processing of accounting data on farms and built on the basis of a computer database as a basis for assessing the economic situation of farms in Poland. Students will learn the specifics of Polish FADN (Farm Accountancy Data Network). To establish such a network has been imposed on Poland in the time of entry into the European Union. Accounting is used for the evaluation and programming of the Common Agricultural Policy.
Competences: The student after completion of course will have the ability to conduct basic accounting and economic analysis of the farm.
Prerequisites: Management of livestock production
Course content: To acquaint students with the elements of the analysis of basic indicators, consistent with a unified methodology adopted in the European Union, to discuss the classification of farms and to choose their representation. It is also important to present the principles and examples of economic analysis of individual farm holdings and analysis group using FADN standard results.
Recommended literature: Goraj L., Mańko S.: Rachunkowość i analiza ekonomiczna w indywidualnym gospodarstwie rolnym. Difin. Warszawa 2009 Goraj L.: Rachunkowość rolnicza. Difin. Warszawa 2004 Grabowski S.: Analiza ekonomiczna w rolnictwie. WUS. Warszawa 1993
Assessment methods: classes and lectures writing credits
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