AGB540 Agribusiness Accounting (4)

This is a comprehensive subject aimed at introducing the principles and practice of cash flow budgeting, accounting for production and profit and loss accounting for agribusinesses engaged in primary production. Students will develop their knowledge of the annual accounting cycle and understanding of Cash Flow and Profit and Loss statements.

No offerings have been identified for this subject in 2022.

Where differences exist between the Handbook and the SAL, the SAL should be taken as containing the correct subject offering details.

Subject Information

Grading System

HD/FL

Duration

One micro-session

School

School of Agricultural, Environmental and Veterinary Sciences

Enrolment Restrictions

Restricted to students enrolling in Post Graduate Courses including Articulated Sets of Courses, Graduate Certificates, Graduate Diplomas and Masters.

Subject Relationships

AGB533 shared common content
AHT231 shared common content

Incompatible Subjects

AGB533, AHT231

Learning Outcomes

Upon successful completion of this subject, students should:
  • be able to read, interpret, analyse and prepare cash flow, agricultural production and comprehensive income statements; and
  • be able to show how to account for the taxation procedures that apply to small businesses.

Syllabus

This subject will cover the following topics:
  • Accounting concepts;
  • The annual accounting cycle;
  • Cash flow statements;
  • Enterprise schedules;
  • Trading accounts;
  • Depreciation schedules;
  • Statement of comprehensive income (profit and loss) EBITDA - Earnings Before Interest, Taxes, Depreciation, and Amortisation;
  • Spreadsheet applications; and
  • Taxation.

The information contained in the CSU Handbook was accurate at the date of publication: June 2022. The University reserves the right to vary the information at any time without notice.

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