Key words
Environmental Reporting S192
Objectives
Learning how environmental costs of a trade or production enterprise are presented in the bookkeeping and where they are situated in the annual account, is a first aim of the course.
The knowledge and insight the students have built up, has to be applied in case of new environmental costs, which are the result of new regulations.
A second aim is to put in the basis knowledge of calculation of costs, concepts of financing and budgeting. This happens mainly by means of exercises as a preparation on the making of calculations of investments and profit-and-loss accounts in the course 'Tasks of the environmental coordinator' in the third year.
Topics
- Ability to assimilate the most important environmental costs/profits and environmental investments in a bookkeeping way and locate them both in the economy of the company as in macroeconomic.
- Structure of both the balance and profit-and-loss account and ability to locate the above mentioned costs and investments in the annual account
- The role of the auditor in an enterprise in the area of the environment
- Calculation of costs: basic terminology and applications
- Budgeting: types of budgets an deepening into the environmental budget
- Implementation of the legal demands concerning environmental reporting
Prerequisites
The desired level of starting is given in the financial section of the course 'Management' in the first semester of the first year. In order to be able to follow and assimilate the course, it is indispensable that the student has ready-to-use knowledge of the main bookkeeping concepts. In particular the students has to know what has been discussed in the financial section of the course 'Management'.
Final Objectives
Knowledge:
Job-related (specific):- Student has sufficient knowledge and insight in economic and bookkeeping concepts to be able to cooperate in the environmental bookkeeping and management of budget, as well as being able to make a profit-and-loss account
- Student has sufficient knowledge of the technical terminology
Skills:
General:- Updating knowledge
- Handling numerical data
Job-related (specific):- Understand and distil the offered information in relation to the given problems
- Ability to implement the legal demands of environmental reporting
Attitudes:
General:- Being critical
- Sense of cooperation
Job-related (general):- Inquisitiveness, updating knowledge continuously
- Result-oriented
Job-related (specific):- Adding value to the ready-to-use information
- Being environment-minded
Materials used
Syllabus Environmental Reporting.
Calculator.
Study costs
Syllabus at the unit price determined under Hogeschool rules.
Estimated pages: around 150
Study guidance
Teaching Methods
Monitoring and guided exercises.
Assessment
- First exam session: 100% written exam
- Second exam session: 100% written exam
Students only enrolled for taking the exams:- First exam session: 100% written exam
- Second exam session: 100% written exam
Lecturer(s)
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