Agricultural Accounting
The subject is reserved for students of the following study programmes:
- Animal Sciences - Welfare and Production, Bachelor’s Programme
- Livestock Sciences, Bachelor's Programme
Other students can get admitted if there are places available. Contact student advisor.
After completing the course, the student will have achieved the following learning outcomes:
Knowledge:
- know the purpose of accounting in general and in agriculture in particular
- have knowledge of basic accounting concepts and contexts
- be familiar with central legal regulations, principles and rules related to accounting
- have insight into the structure of the accounts
- have knowledge of tax accounting and managerial accounting in an agricultural context
Skills:
- be able to post the most common transactions for an agricultural business
- be able to conduct certain accrual postings
- be able to conduct simple year-end postings and prepare an income statement and a balance sheet
- be able to explain the most important differences between the tax accounts and the agricultural operating accounts
- be able to perform simple financial statement analysis of an agricultural account
General competence:
- be aware of and understand the ethical issues related to the accounting profession
- be able to exchange views and participate in professional discussions on accounting issues relevant to agriculture
Compulsory course (Class of 2023, spring 2025)
Elective course (Class of 2024, spring 2026) - can be replaced by another relevant subject.
Compound assessment
Assessment task; 2, approved/ not approved. Must be passed prior to the written examination.
Written examination, 4 hours, comprises 100% of the grade, grading scale A-F.
Pen, ruler, up to 2 bilingual dictionaries and simple calculator.
Generating an answer using ChatGPT or similar artificial intelligence and submitting it wholly or partially as one's own answer is considered cheating.
