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You are here: Home en Syllabuses (2020) Faculty of Agriculture Food and Environmental Economics Accounting for Farm Finance

Accounting for Farm Finance


Numbering Code
  • U-AGR04 3D311 LJ82
Term 2020/First semester
Number of Credits 2 credits
Course Type Lecture
Target Year 3rd year students
Target Student Undergraduate
Language Japanese
Day/Period Thu.2
  • Graduate School of Agriculture, Associate Professor IBA HARUHIKO
Outline and Purpose of the Course 1. The aim of this course is to acquire basic knowledge of business administration considering the conditions of agriculture in Japan, with community farming as an example.
2. In addition, through hands-on training in resource procurement and business planning necessary for starting new businesses as individual agricultural management, students will deepen their understanding of the construction of new agricultural management.
3. We expect active participation from the students during the lecture. In addition, they will deepen their understanding of what they have learned through individual presentations.
Course Goals To understand the theories of the fields related to agricultural management, such as business administration, organization management theory, and accounting.
To understand the principles of agricultural management in actual production sites.
To simulate the starting of a new business in agricultural management.
Schedule and Contents The following topics will be covered in the course for 1-2 weeks each.

1. Problems of agriculture in Japan and the organization of regional agriculture (2 weeks/lectures)
2. Basics of management to understand the organization (2 weeks/lectures)
3. Functions of group farming, organization management, and business development (2 weeks/lectures)
4. Starting a new business in agricultural management: Marketing (2 weeks/lectures)
5. Starting a new business in agricultural management: Management resource procurement (2 weeks/lectures)
6. Starting a new business in agricultural management: Feasibility studies (2 lectures)
7. Starting a new business in agricultural management: Formulating a plan (1 week/lecture)
8. Presentation (1 week/lecture)
9. Feedback (1 week/lecture)
Grading Policy ・Evaluation will be based on the report (50 marks) and presentation (50 marks).
・Evaluation of the reports and presentations will be based on the level of attainment of the prescribed goals.
・Higher scores will be given for reports displaying original ingenuity.
・No credits will be given if the attendance rate is less than 60%.
・In the case of latecomers, depending on the time of arrival, the attendance will be calculated from between 0.5-0 days.

The evaluation criteria and achievement level are in accordance with the "Evaluation Criteria and Achievement Level" described in the Student Handbook of the Faculty of Agriculture for the relevant year.
Prerequisites ・Those who wish to take this course are advised to complete Agricultural Management Information Accounting (D302) and Basic Practical Training in Agricultural Accounting (D208).
・Students who wish to repeat the course will be allowed to do so only if they obtain a score of 80 or more on basic economics and business administration tests.
Preparation and Review Widen your knowledge about Japan's agricultural situation by reading newspaper reports and specialized magazines.
Groups of 1-2 members will be formed for the presentations in the final lecture.
  • Will not be used
  • Will be introduced during class
Courses Delivered by Instructors with Practical Work Experience
  • Category:

    A course with practical content delivered by instructors with practical work experience