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303246 (v.2) Agribusiness Accounting and Finance 201
Area: | Muresk Institute |
Credits: | 25.0 |
Contact Hours: | 5.0 |
Lecture: | 2 x 2 Hours Weekly |
Tutorial: | 1 x 1 Hours Weekly |
Prerequisite(s): | 303232 (v.2) Agribusiness Systems 102 or any previous version
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303390 (v.2) Information Literacy 101 or any previous version
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Syllabus: | Introduction to managerial accounting and finance as applied to farming, and small agribusiness enterprises. Selected topics include - accounting as an information system, double-entry accounting system, end of period adjustments, measuring and reporting financial position, measuring and reporting financial performance, cost volume profit analysis, different methods of costing and basic quantitative techniques in finance. |
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Unit Outcomes: | On completion of this unit students will have - explained the concepts and conventions relating to accounting. Described the role of accounting in management information systems. Analysed and recorded business transactions in manual and computerised accounting systems. Designed and presented simple financial reports useful for business decision-making. Selected and set up computerised accounting systems suitable for farms and small agribusiness. Compiled and used management accounting information. Chosen an appropriate system for costing farms products and services. Developed skills in making short-run tactical decisions. Constructed simple financial models using spreadsheets. Performed money market calculations using spreadsheets and financial calculators. |
Texts and references listed below are for your information only and current as of September 30, 2003. Some units taught offshore are modified at selected locations. Please check with the unit coordinator for up-to-date information and approved offshore variations to unit information before finalising study and textbook purchases. |
Unit References: | Atrill, P. and McLaney, E. (1995). Accounting and Finance for Non-Specialists. London, Prentice-Hall. Bassett, P. H. (1993). Computerised Accounts. 3rd ed. Oxford, Blackwell. Beaman, I. and Ranatunga, J. (1998). Financial Modelling. 2nd ed. Melbourne, Quill Press. Grundy, C. and Lyte, D. (1999). Small Business Accounting with M.Y.O.B. Melbourne, Eastern House. James, S. J. and Stoneberg, E. (1986). Farm Accounting and Business Analysis. Ames, Iowa State University Press. Juchau, R. H. and Clark, M. B. (eds.) (1989). Agricultural Accounting: Perspectives and Issues. Canterbury, Lincoln University. Neilson, D. G. (1986). Principles and Practice of Farm Management Accounting. 3rd ed. Melbourne, The Law Book Company. Roberts, D. L. and Staunton, J. J. (1995). Accounting for Self-Generating and Regenerating Assets. Melbourne, Australian Accounting Research Foundation. |
Unit Texts: | Atrill, P. and McLaney, E. (2000). Accounting - An Introduction. Sydney, Pearson Education. Meredith, G. G. (1994). Accounting and Financial Management for Business Decisions. Sydney, McGraw-Hill . |
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Unit Assessment Breakdown: | Continuous 50%, Examination 50%. This is a grade/mark assessment. |
Field of Education: | 50100 Agriculture (Narrow Grouping) | HECS Band (if applicable): | 2 |
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Extent to which this unit or thesis utilises online information: | Essential | Result Type: | Grade/Mark |
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Availability
| Year | Location | Period | Internal | Area External | Central External | | 2004 | Bentley Campus | Semester 1 | Y | | |
Area
External | refers to external course/units run by the School or Department, offered online or through Web CT, or offered by research. |
Central
External | refers to external course/units run through the Curtin Bentley-based Distance Education Area |
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