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Course Description

Course Information

Completion requirements
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.

Agroprenuerial Accounting


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.
FormatPembelajaran Teradun Gantian
Course Credit Course Credit
Online Learning (Percentage %)%

Lectures/Instructors

Mdm. FATIMAH SHAHMAN
Mdm. FATIMAH SHAHMAN
Assoc. Prof. Dr. MOHD ZULKIFLI MOKHTAR
Assoc. Prof. Dr. MOHD ZULKIFLI MOKHTAR
Assoc. Prof. Dr. ROSHAIZA TAHA
Assoc. Prof. Dr. ROSHAIZA TAHA
Dr. SHAHNAZ ISMAIL
Dr. SHAHNAZ ISMAIL
Dr. WAN ZURIATI WAN ZAKARIA
Dr. WAN ZURIATI WAN ZAKARIA
SHAYUTI MOHAMED ADNAN
SHAYUTI MOHAMED ADNAN
Assoc. Prof. Dr. AKMALIA MOHAMAD ARIFF
Assoc. Prof. Dr. AKMALIA MOHAMAD ARIFF

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Synopsis
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.
Objective

Specifically, the objectives of this course are the followings:

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

Learning Outcome

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

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

Syllabus

Topic:

1. Accounting for Agriculture – Animals;
  • Part 1   :   Introduction to the business
  • Part 2  :   Initial investments
  • Part 3  :   Accounting issue - Recognition and Measurement
  • Part 4  :   Disclosure Requirements
2. Accounting for Agriculture - Plants;
  • Part 1   :   Introduction to the business
  • Part 2  :   Initial investments (Plants)
  • Part 3  :   Accounting issue - Recognition and Measurement
  • Part 4  :   Disclosure Requirements
3. Accounting for Aquaculture Business;
  • Part 1   :   Introduction to the business
  • Part 2  :   Initial Investments
  • Part 3  :   Issue in Aquaculture Accounting
  • Part 4  :   Disclosure Requirements
4. The Environmental Impacts of Agropreneurial Activities;
  • Part 1   :   Accounting for Environmental Impacts
  • Part 2  :   Roles of Agropreneurs in Sustainable Agriculture / Aquaculture
5. The Importance of Financial Statements to Agropreneurs.
FormatPembelajaran Teradun Gantian
Course Credit Course Credit
Online Learning (Percentage %)%

Lectures/Instructors

Mdm. FATIMAH SHAHMAN
Mdm. FATIMAH SHAHMAN
Assoc. Prof. Dr. MOHD ZULKIFLI MOKHTAR
Assoc. Prof. Dr. MOHD ZULKIFLI MOKHTAR
Assoc. Prof. Dr. ROSHAIZA TAHA
Assoc. Prof. Dr. ROSHAIZA TAHA
Dr. SHAHNAZ ISMAIL
Dr. SHAHNAZ ISMAIL
Dr. WAN ZURIATI WAN ZAKARIA
Dr. WAN ZURIATI WAN ZAKARIA
SHAYUTI MOHAMED ADNAN
SHAYUTI MOHAMED ADNAN
Assoc. Prof. Dr. AKMALIA MOHAMAD ARIFF
Assoc. Prof. Dr. AKMALIA MOHAMAD ARIFF
Bayou-211