(objectives)
Accounting and Business Management is aimed primarily at providing students with adequate knowledge and tools to classify and assess the value of capitals characteristically employed in the livestock farm, and to quantify revenues and costs related to production activities, for the purposes of the economic balance. Notions will then be provided on the accounting of management operations and on the preparation of elementary and general book-keeping entries, which are basilar for the formation of the balance. In order to consolidate and concretize these concepts, examples of reconstruction of the characteristic production costs of the livestock farm will follow. For the same purpose, a business plan for a livestock farm will be analysed and discussed.
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