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, simple calculator and an attached Excel file.
Generating an answer using ChatGPT or similar artificial intelligence and submitting it wholly or partially as one's own answer is considered cheating.
