ECTS
ECTS Course Catalogue
Course details
Course code: BHS20160f13Semester: 2013/2014 summer
Name: ACCOUNTANCY AND ECONOMIC ANALYSIS IN FARM
Major: Animal Science
Study Type: second cycle
Course type: optional
Study Semester: 0
ECTS points: 3
Hours (Lectures / Tutorials / Other): 15 / 20 / 37
Lecturer: dr hab. Damian Knecht prof. nadzw.
Language of instruction: Polish
Learning outcomes: Knowledge: W01 - knows the system of collection of accountancy data from farms [BH2_W05]; [R2A_W03]; W02 - has a general knowledge of the Polish FADN [BH2_W03]; [R2A_W02]; W03 - knows the role of the Polish FADN in the operation of the farm [BH2_W15; BH2_W17]; [R2A_W07]; [R2A_W09]; W04 - explains the contemporary situation of Polish farms [BH2_W14] ; [R2A_W06]. Skills: U01 - properly plan cash flow structure of the farm [BH2_U01; BH2_U04]; [R2A_U01]; [R2A_U04]; U02 - have mastered the basic methods of economic analysis [BH2_U02; BH2_U07]; [R2A_U02]; [R2A_U06]; U03 - carry out an analysis of assets and liabilities in an agricultural company [BH2_U11]; [R2A_U07]; U04 - implement modern systems to improve efficiency of doing business [BH2_U12]; [R2A_U07].
Competences: Personal and social competences (attitudes and behaviors): K01 - understands the implications of market developments in the farm environment [BH2_K03;BH2_K06]; K02 - no sense of responsibility for the tasks commonly performed in the band [BH2_K01]; K03 - has a responsibility in the conduct of agricultural activity [BH2_K02]; [R2A_K02].
Prerequisites: Prerequisites: Basic economics. Basic knowledge of plant and animal production.
Course content: Course contents: 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: 1. Goraj L., Mańko S.: Rachunkowość i analiza ekonomiczna w indywidualnym gospodarstwie rolnym, Difin, Warszawa, 2009. 2. Goraj L.: Rachunkowość rolnicza, Difin, Warszawa, 2004. 3. Grabowski S.: Analiza ekonomiczna w rolnictwie, WUS, Warszawa, 1993.
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