Courses list

Wersja polska

Course code: AGS10052o16
Semester: 2016/2017 summer
Name: Economic Account
Major: (Agrobiznes)
Study Type: first cycle
Course type: compulsory
Study Semester: 6
ECTS points: 3
Hours (Lectures / Tutorials / Other): 15 / 15 / 0
Lecturer: Dr inż. Lech Paczkowski
Language of instruction: Polish


Learning outcomes: Knowledge A student can define the essence of incomes and costs, as well as property classify them A student is familiar and understands the significance of economic account for appropriate evaluation of economic efficiency A student knows the rules of collecting indispensible data for costs calculation A student possesses the knowledge on the methods of calculating unit costs of production. Skills A student can, on the basis of empirical data, do the measurement and valuation of consumption of means of production, as well as valuation of the production unit A student is able to conduct costs and income analysis in the view of the improvement economic efficiency A student can calculate and make use of unit costs of production which is the basis to make economic decisions, taking into account current market situation A student is able to apply theoretical knowledge to conduct, basing on financial statements, complex, economic ratio analysis ,as well as to interpret the results obtained.

Competences: A student is aware of the necessity of mastering his knowledge and skills, regarding the implementation of economic and environmental accounting A student can evaluate the significance of production costs in market price formation, which govern the social costs, and, at the same time, the level of social welfare.

Prerequisites: economics, agricultural economics

Course content: Essence and range of cost accounting. Specifics of cost accounting in agriculture. Essence of costs, capital outlay and expenditure. Cost classification according to different criteria. Valuation of means of production and enterprises. Methods of cost calculation. Unit costing. Economic efficiency of a farm. Methods of financial result calculation. . Economic accounting analysis.

Recommended literature: Prymon K., 2011. Elementy finansów, rachunkowości oraz rachunek kosztów dla inżynierów. Wyd. UP we Wrocławiu. Jarugowa A., Malc W., Sawicki K., 1990. Rachunek kosztów. Państwowe Wydawnictwo Ekonomiczne Warszawa. Ludwiczak J. 1983. Podstawy rachunku ekonomicznego w gospodarstwie rolnym. Skrypty AR we Wrocławiu Sawicki K., 1998. Analiza kosztów firmy. Wyd. PWE Warszawa Dudycz T., Wrzosek S., 2000. Analiza finansowa. Wyd. AE we Wrocławiu. Kotapski R. 2008. Rachunkowość zarządcza. Wyd. Marina, Wrocław Nowak E., 2001. Rachunek kosztów przedsiębiorstwa. Wyd. Ekspert, Wrocław

Assessment methods: grade obtained at classes (60%) + grade obtained at lectures (40%)

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