SUMMARY of MODULE CONTENT •Financial and management accounting •Cash analysis/computerised accounts •Preparation of historic cash flow •Preparation of trading and profit/loss account •Preparation of balance sheet •Preparation of enterprise gross margins & their interpretation •Depreciation & break-even calculations •Forage allocation and grazing livestock units •Livestock reconciliation SUMMARY OF TEACHING AND LEARNING [Use HESA KIS definitions] Scheduled Activities Hours Comments/Additional Information Lecture 40 Tutorial 10 Fieldwork 5 Guided Independent Study 145 (NB: 1 credit = 10 hours or learning; 10 credits = Total 200 100 hours, etc) to Weighting Name Category Element Component Component Comments objectives include links learning % E_ Total = 100% Written exam % T_ Total = 100% REPORT 50% To cover ALOs 1 and 3 Coursework C1 50% To cover ALO 2 ORAL PRESENTATION Total = 100% % Practical P_ Total = 100% Updated by: Date: Approved by: Date: Paul Ward 26/08/16 HE Operations 26/08/16 Recommended Texts and Sources: Agro Business Consultants Ltd (Current Edition). The Agricultural Budgeting and Costing Book. Atkinson, J.M., Hastings, M.A. and Warren, M.F. (1986). Keeping the Books, Understanding Your Account, Improving Farm Profits, Cash Flow Budgeting. The Family Farm Series. Seale-Hayne College, the Agricultural Training Board and Open Tech. Giles, A.K. & Stansfield, M. (1990). The Farmer as Manager. 2nd Edition. Allen & Unwin, London. Ministry of Agriculture, Fisheries and Food. (1980). Definition of Terms Used in Agricultural Business Management. Booklet 2260 HMSO. Nix, J.S. (2011). Farm Management Pocketbook. University of London, Department of Agricultural Economics Farm Business Unit. 40th ed. Soffe, R.J. (Ed) (2003). The Agricultural Notebook. 20th Edition. Blackwell Science.
SUMMARY of MODULE CONTENT •Financial and management accounting •Cash analysis/computerised accounts •Preparation of historic cash flow •Preparation of trading and profit/loss account •Preparation of balance sheet •Preparation of enterprise gross margins & their interpretation •Depreciation & break-even calculations •Forage allocation and grazing livestock units •Livestock reconciliation SUMMARY OF TEACHING AND LEARNING [Use HESA KIS definitions] Scheduled Activities Hours Comments/Additional Information Lecture 40 Tutorial 10 Fieldwork 5 Guided Independent Study 145 Total 200 (NB: 1 credit = 10 hours or learning; 10 credits = 100 hours, etc) Category Element Component Name Component Weighting Comments include links to learning objectives Written exam E_ % Total = 100% T_ % Total = 100% Coursework C1 REPORT ORAL PRESENTATION 50% 50% Total = 100% To cover ALOs 1 and 3 To cover ALO 2 Practical P_ % Total = 100% Updated by: Paul Ward Date: 26/08/16 Approved by: HE Operations Date: 26/08/16 Recommended Texts and Sources: Agro Business Consultants Ltd (Current Edition). The Agricultural Budgeting and Costing Book. Atkinson, J.M., Hastings, M.A. and Warren, M.F. (1986). Keeping the Books, Understanding Your Account, Improving Farm Profits, Cash Flow Budgeting. The Family Farm Series. Seale-Hayne College, the Agricultural Training Board and Open Tech. Giles, A.K. & Stansfield, M. (1990). The Farmer as Manager. 2nd Edition. Allen & Unwin, London. Ministry of Agriculture, Fisheries and Food. (1980). Definition of Terms Used in Agricultural Business Management. Booklet 2260 HMSO. Nix, J.S. (2011). Farm Management Pocketbook. University of London, Department of Agricultural Economics Farm Business Unit. 40th ed. Soffe, R.J. (Ed) (2003). The Agricultural Notebook. 20th Edition. Blackwell Science.