Key words
Objectives
The exercises and seminars on applied management makes the students familiar with all kind of costs in a farm/company, the structure of the balance sheet, equity capital, liquidity ratio, solvability, profitability and the general aspects of accountancy and the tax law system for farms/companies.
Prerequisites
Basic of economics
Topics
In this course the most important parts are: the accounting systems, costs calculation (full costing/direct costing). Tax law system, analysis of the balance sheet, and overview of the importance of the Belgian agriculture.
Also lectures about the GATT, The European Agricultural systems, the LIF regulations, the agricultural lease law, the different possibilities to finance farms or agricultural companies
During the course a full cost analysis and an analysis of the balance sheet of a company must be made and presented (oral and written)
Teaching Methods
Lectures - seminars - exercises - individual reports - individual presentations
Materials used
- teacher's course
Study guidance
The student can always make an appointment.
Assessment
- Scoring system:
oral examination
Study costs
± 25 Euro
Lecturer(s)
Dirk FREMAUT
Language
Dutch
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