Fundamental Practice for Farm Accounting
| Numbering Code | U-AGR04 2D208 PJ82 | Year/Term | 2022 ・ Intensive, Second semester | |
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| Number of Credits | 2 | Course Type | Practical training | |
| Target Year | 2nd year students | Target Student | ||
| Language | Japanese | Day/Period | Intensive | |
| Instructor name |
MATSUSHITA SHUSUKE (Graduate School of Agriculture Professor) IBA HARUHIKO (Graduate School of Agriculture Associate Professor) |
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| Outline and Purpose of the Course | This course focuses on the principle of double-entry accounting for agriculture and provides practical training on accounting for practical applications. Students will deepen their understanding of the enhancement of practical business management in the form of practical training. | |||
| Course Goals | Develop creative ideas and methodologies while critically intepreting existing theories. | |||
| Schedule and Contents |
Students will learn the techniques of double-entry bookkeeping from the theoretical side. Students will also practically consider human resource development, marketing, and investment financing issues in agricultural management. Agricultural bookkeeping and accounting and double-entry accounting in general ・Understand the specificity of agricultural management compared to business management in relation to bookkeeping and accounting ・Acquire basic knowledge about the accounting, bookkeeping, and evaluation methods specific to agricultural bookkeeping ・Reconfirm the importance of knowing farm accounting and accounting, including topics related to accounting and financing issues in agricultural management ・Understand the main business analysis and diagnostic methods, formulation of management improvement plans, and practice methods regarding the formulation of management improvement plans and how they should be implemented using the bookkeeping results ・By reviewing the history and the process of generation and development of double-entry bookkeeping, students will learn the basic principles related to such bookkeeping ・Understand the calculation structure of the "account," the unit of calculation for double-entry bookkeeping ・Understand the bookkeeping rules of double-entry bookkeeping from the perspective of balance between debits and credits. Upgrading and implementing business management technologies (hosted jointly with the first class of the Kyoto University Food and Agriculture Management Seminar) ・Collection and management of management information and management plans ・Marketing management of agricultural products and foods ・Financing and investment issues in agricultural management ・Human resource development and organizational management Feedback will be provided at the end of the entire course. |
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| Evaluation Methods and Policy |
Grading will be done based on the usual performance score (50 points) and reports (50 points). Grading criteria and policies are based on the grading criteria and policies described in the Handbook of the Faculty of Agriculture for the applicable year. |
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| Course Requirements | None in particular | |||
| Study outside of Class (preparation and review) | Review each lecture and contents of discussion. Working on a review assignment will serve as the preview for the next lecture. | |||
| Textbooks | Textbooks/References | None | ||
