GENERAL AND FARM ACCOUNTING AND APPRAISAL
| Title | ΓΕΝΙΚΗ ΚΑΙ ΓΕΩΡΓΙΚΗ ΛΟΓΙΣΤΙΚΗ ΚΑΙ ΕΚΤΙΜΗΤΙΚΗ / GENERAL AND FARM ACCOUNTING AND APPRAISAL |
| Code | Ν108Υ |
| Faculty | Agriculture, Forestry and Natural Environment |
| School | Agriculture |
| Cycle / Level | 1st / Undergraduate |
| Teaching Period | Spring |
| Common | Yes |
| Status | Active |
| Course ID | 420001828 |
Programme of Study: PPS Geōponías (2019-sīmera)
Registered students: 0
| Orientation | Attendance Type | Semester | Year | ECTS |
|---|
| Academic Year | 2018 – 2019 |
| Class Period | Spring |
| Faculty Instructors |
|
| Weekly Hours | 4 |
| Total Hours | 52 |
| Class ID | 600120595
|
Class Schedule
| Building | Γεωπονίας & Δασολογίας |
| Floor | Όροφος 2 |
| Hall | ΑΙΘΟΥΣΑ "ΚΩΝΣΤΑΝΤΙΝΟΣ ΟΥΣΤΑΜΠΑΣΙΔΗΣ" (279) |
| Calendar | Mardi 10:00 to 13:00 |
Course Type 2016-2020
- Background
- General Knowledge
Course Type 2011-2015
General Foundation
Mode of Delivery
- Face to face
Digital Course Content
- e-Study Guide https://qa.auth.gr/en/class/1/600120595
Erasmus
The course is also offered to exchange programme students.
Language of Instruction
- Greek (Instruction, Examination)
- English (Examination)
Learning Outcomes
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.
Keywords
General Accounting, Agricultural Accounting, General Accounting Plan, Accounts, Financial Results, Indicators
Educational Material Types
- Notes
- Slide presentations
- Book
Use of Information and Communication Technologies
Use of ICT
- Use of ICT in Course Teaching
- Use of ICT in Laboratory Teaching
- Use of ICT in Communication with Students
Description
Teaching Software: MS-Powerpoint
Course Organization
| Activities | Workload | ECTS | Individual | Teamwork | Erasmus |
|---|---|---|---|---|---|
| Lectures | 26 | ✓ | |||
| Reading Assigment | 28 | ||||
| Tutorial | 26 | ✓ | ✓ | ||
| Field trips and participation in conferences / seminars / activities | 12 | ||||
| Written assigments | 45 | ||||
| Exams | 3 | ||||
| Total | 140 |
Student Assessment
Description
60% written exams
40% individual project assignment (exercise)
Student Assessment methods
- Written Exam with Short Answer Questions (Formative, Summative)
- Written Exam with Extended Answer Questions (Formative, Summative)
- Written Assignment (Formative, Summative)
- Written Exam with Problem Solving (Formative, Summative)
Bibliography
Course Bibliography (Eudoxus)
Καραγιώργος, Θ. και Παπαδόπουλος, Δ. ,"Εισαγωγή στη χρηματοοικονομική λογιστική", Γερμανός, 2006 (κωδικός Εύδοξος: 17953).
Last Update
29-01-2019
