Farm Managerial Information and Accounting1B
| Numbering Code | G-AGR06 6FA46 LJ82 | Year/Term | 2022 ・ Second semester |
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| Number of Credits | 2 | Course Type | Lecture |
| Target Year | Target Student | ||
| Language | Japanese | Day/Period | Thu.1 |
| Instructor name | MATSUSHITA SHUSUKE (Graduate School of Agriculture Professor) | ||
| Outline and Purpose of the Course |
Objective: to discuss and understand the agricultural problems from the viewpoints of the farmer, the agricultural corporation, the production organization, and the regional agriculture. The main content: reading books and papers on agricultural corporation and accounting problems, outsourcing and farm service, human resource management and so on. |
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| Course Goals | This course will provide students with the skills to read existing theories critically and develop original ideas and methodologies. | ||
| Schedule and Contents |
The details of the course, including the topics, number of classes, and the description of the topics, are as follows: 1. Continuity of agricultural business and accounting problems related to entry expenses (5 sessions) (1) Significance of continuity of agricultural businesses (2) Entry patterns and expenses for successors (3) Inheritance and accounting in a family-run business (4) Entry to and resignation from corporations and transfer and succession of one’s interest. 3. Accounting entities and structures of agricultural businesses (10 sessions) (1) Accounting entities and structures of family-run businesses, sole proprietorships, agricultural producers’ cooperative corporations, limited companies and joint-stock companies (2) Accounting entities and structures of agricultural producers’ associations and community-based farm cooperatives (3) Consolidated accounting for agricultural businesses Feedback is done in the office hours. |
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| Evaluation Methods and Policy | Evaluation will be based on criteria such as attendance, presentations in seminars and enthusiasm for discussion. | ||
| Course Requirements | An understanding of agricultural economics and agricultural management is required. | ||
| Study outside of Class (preparation and review) | Review class and discussion materials to prepare yourself for the next class. | ||
