Upon completion of this course, students will be able:
1. to become familiar with the concepts of general accounting of agricultural or food firms and agricultural accounting of farms.
2. to calculate economic-financial results of farms and to estimate the value of assets.
3. to become familiar with the interpretation and the role of economic-financial results in decision making.
4. to estimate the production cost of agricultural or food products .
Course Content (Syllabus)
The main objective of the general and agricultural accounting course is training students on a conceptual and practical level to be able to run the general accounts of any agricultural or food company (including farms), prepare the economic-financial statements pursuant to the general accounting plan and estimate several economic-financial results through accounting indicators. It is therefore a question of participants controlling the accounting cycle enabling the annual accounts to be obtained from the entries, and being familiar with and knowing how to apply the general accounting plan and how to identify and correct accounting errors.
General Accounting, Agricultural Accounting, General Accounting Plan, Accounts, Financial Results, Indicators
Course Bibliography (Eudoxus)
Καραγιώργος, Θ. και Παπαδόπουλος, Δ. ,"Εισαγωγή στη χρηματοοικονομική λογιστική", Γερμανός, 2006 (κωδικός Εύδοξος: 17953).