Agroprenuerial Accounting

UMTMOOC ADMIN
  • 18-12-2018
  • Flexible

This course discusses the accounting for agricultural and aquaculture industries. The important coverage includes application of related standards, guideline and acts and their effects on the financial statements. Emphasis will also be given to accounting issues related to the specified industries. Among the topics covered includes: accounting for agriculture- animals,…

This course discusses the accounting for agricultural and aquaculture industries. The important coverage includes application of related standards, guideline and acts and their effects on the financial statements. Emphasis will also be given to accounting issues related to the specified industries. Among the topics covered includes: accounting for agriculture- animals, accounting for agriculture-plantations, and accounting for aquaculture. Issues such as sustainability and accounting for social and environmental impacts of these industries will also be covered. Finally, the course provides analysis on the importance of financial statement to the users.

 

 

  

   

This course discusses the accounting for agricultural and aquaculture industries. The important coverage includes application of related standards, guideline and acts and their effects on the financial statements. Emphasis will also be given to accounting issues related to the specified industries. Among the topics covered includes: accounting for agriculture- animals, accounting for agriculture-plantations, and accounting for aquaculture. Issues such as sustainability and accounting for social and environmental impacts of these industries will also be covered. Finally, the course provides analysis on the importance of financial statement to the users. 




Specifically, the objectives of this course are the followings:

  • To expose the accounting issues related to the agriculture and aquaculture industries.
  • To introduce concepts, principles and the related accounting standards
  • To demonstrate the financial statements for the industries




Upon completion of this course, student should be able to:

  • Describe the related accounting issues in agriculture and aquaculture industries.
  • Explain the related concepts, principles and the related accounting standards of each industry.
  • Apply the accounting concepts and principles in recognizing revenues, expenses, assets, liabilities and capital for each industry
  • Prepare and present the financial statements for companies  in each industries

Status Duration: Self-paced 

SME/Lecturer:

Dr. Shayuti Mohamed Adnan- Course Coordinator
Dr. Shahnaz Ismail 
Assoc. Prof. Dr. Mohd Zulkifli Mokhtar 
Dr. Wan Zuriati Wan Zakaria 
Mdm. Fatimah Shahman
Dr. Roshaiza Taha
Dr. Akmalia Mohamad Ariff




TOPIC 1: Accounting for Agriculture – Animals

1.1 Introduction to the business

1.2 Initial investments 

1.3 Accounting issue: Recognition and measurement

1.4 Disclosure requirements

 

TOPIC 2: Accounting for Agriculture - Plants

2.1 Introduction to the business

2.2 Initial investments (Plants)

2.3 Accounting issue: Recognition and measurement

2.4 Disclosure requirements

 

TOPIC 3: Accounting for aquaculture business

3.1 An Introduction

3.2 Initial investments

3.3 Issue in Aquaculture Accounting

3.4 Disclosure requirements

 

TOPIC 4: The environmental impacts of agropreneurial activities

4.1 Accounting for environmental impacts

4.2 Roles of Agropreneurs in sustainable agriculture / aquaculture

 

TOPIC 5: The importance of financial statements to agropreneurs


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