Courses list

Wersja polska

Course code: BHS20160f14
Semester: 2014/2015 summer
Name: Accounting and Economic Analysis on The Farm
Major: Animal Science
Study Type: second cycle
Course type: optional
Study Semester: 3
ECTS points: 3
Hours (Lectures / Tutorials / Other): 15 / 20 / 0
Lecturer: dr hab. Damian Knecht prof. nadzw.
Language of instruction: Polish


Learning outcomes: Knowledge: Student W1 - knows the system of collection of accountancy data from farms [BH2_W05, R2A_W03]; W2 - has a general knowledge of the Polish FADN [BH2_W03, R2A_W02]; W3 - knows the role of the Polish FADN in the operation of the farm [BH2_W15, R2A_W07, Inż_WO1; BH2_W17, R2A_W09]; W4 - explains the contemporary situation of Polish farms [BH2_W14, R2A_W06]. Skills: Student U1 - properly plan cash flow structure of the farm [BH2_U01, R2A_U01; BH2_U04, R2A_U04, R2A_U06, InzA_U01, InzA_U08]; U2 - have mastered the basic methods of economic analysis [BH2_U02, R2A_U02, R2A_U03; BH2_U07, R2A_U06]; U3 - carry out an analysis of assets and liabilities in an agricultural company [BH2_U11, R2A_U07].

Competences: Student K1 - sense of responsibility for the tasks commonly performed in the team [BH2_K01, R2A_K01].

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.

Assessment methods: During exercises will be verified skills: U1, U2, U3 and competences: K1. Verification of listed education effects will occur based on the assessment of student work related to the preparation of the project. Students will be divided into groups of five pearsons as a maximum. Each student will be responsible for the implementation of a specific part of the project. The project involves fourteen sections, which are consistent with the detailed topics of exercises. Proper implementation of the 10 elements is the basis to pass. The basis for complete the course is a pass of exercises. Knowledge (W1, W2, W3, W4) will be verified at lectures, on the basis of the exam consists of 5 problem questions. The duration of the exam is 60 minutes. To pass an exam the student must correctly answer at least three questions. Persons who did not pass an exam at the first time, will proceed to the exam in the second term in the same form.

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