Study Guide

Objective

The student
- can use the most common accounting software for agriculture
- can perform a practical profit analysis and can convert the farm's tax accounts into a profit analysis
- knows different forms of ownership and company and their advantages and disadvantages
- has knowledge of the generational change process from plan to realization
- can act in and lead the generational change process
- knows basic real estate/property law

Content

Basic factors that affect the general conditions of agriculture
Common agricultural computer program
Factors that have a major impact on the company's accounting and financial management
Basic economic concepts and factors that affect the income statement and balance sheet
Calculation of and relationship between different financial key figures such as liquidity, equity ratio
The most important methods / tools for monitoring the rural company's profitability and cash liquidity
Performance analysis and comparative analysis (alternative production)
The generational change process
Basic real estate/property law
Agricultural and forest taxation
Farm declaration
The course is based on several of the global sustainability goals, mainly the goals of Responsible production and consumption, Industry, innovation and infrastructure as well as Decent work and economic growth

Evaluation scale

Approved/Rejected

Assessment criteria, satisfactory (1)

Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a satisfactory level.

Assessment criteria, good (3)

Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a good level.

Assessment criteria, excellent (5)

Students fulfill the objectives of the course, and in the relevant course-making compulsory elements, at a excellent level.

Qualifications

No prerequisites.