Study Guide

Objective

The student
- has achieved in-depth competencies regarding special issues in agricultural accounting and
- agricultural taxation, property taxation, Supreme Administrative Court decisions, corporate taxation and tax declarations
- can use the most common agricultural data programs (Wakka)
- can perform a practical performance analysis and convert a farm's tax accounts into a results analysis

Content

Basic factors that affect the general conditions of agriculture
Factors that have a major impact on the company's accounting and financial management
Basic financial concepts and factors that affect the income statement and balance sheet
Calculation and connection between various economic key figures such as liquidity, equity ratio
The most important methods / tools for monitoring the company's profitability and cash flow
Performance analysis and comparison analysis (alternative production)
Review and use of the agricultural accounting keeping software Wakka
Agricultural and forest taxation
Declaration for agricultural businesses

Evaluation scale

H-5

Qualifications

No previous knowledge required