O-AE-20-PRAC - Agricultural Accounting
| Course specification | ||||
|---|---|---|---|---|
| Course title | Agricultural Accounting | |||
| Acronym | O-AE-20-PRAČ | |||
| Study programme | ||||
| Module | ||||
| Type of study | ||||
| Lecturer (for classes) | ||||
| Lecturer/Associate (for practice) | ||||
| Lecturer/Associate (for OTC) | ||||
| ESPB | 5.0 | Status | ||
| Condition | Oblik uslovljenosti | |||
| The goal | 1.Acquiring knowledge about the accounting recording of changes in assets, liabilities, and capital of entities from the field of agriculture, as well as cost accounting concepts, 2. application of methods of determining and recording growth and other changes in biological assets,3. solving specific problems arising from accounting records and calculation of costs and performance | |||
| The outcome | The student's ability to 1. define and explain the basic concepts of financial and cost accounting, analyzes traditional and modern concepts of cost accounting, 2. operationally apply the cost and performance calculation methodology, 3. evaluate the validity and the informational value of the cost price obtained by applying different concepts of cost accounting. | |||
| Contents | ||||
| Contents of lectures | ||||
| Contents of exercises | ||||
| Number of hours per week during the semester/trimester/year | ||||
| Lectures | Exercises | OTC | Study and Research | Other classes |
| 2 | 2 | |||
| Methods of teaching | Lectures combined with interactive teaching are applied in all subject chapters. Analysis of examples from practice while developing critical thinking about information ranges of certain cost accounting concepts. Knowledge check during the semester is provided through two colloquiums that include the issue of accounting records and changes in biological assets of animal and plant origin. | |||
| Knowledge score (maximum points 100) | ||||
| Pre obligations | Points | Final exam | Points | |
| Activites during lectures | 10 | Test paper | 20 | |
| Practical lessons | 10 | Oral examination | 40 | |
| Projects | 0 | |||
| Colloquia | 20 | |||
| Seminars | 0 | |||