n az 100 mln. nfr, Afrikada 300 mln. nfr, Asiyada 800 mln.

nfr
adam knd tsrrfat ilri il muldurlar. Burada ox xrda tsrrfatlar
texnikadan, mineral gbrlrdn istifad etmdiyi n yksk mhsul gtr
bilmirlr. Hmin lklrin knd tsrrfatnda masir blm d yaradlmdr.
Iri kapitalist tsrrfatlar, yaranm plantasiyalar, sni suvarmalar, muzdlu
mkdn istifad, man v texnika ttbiqi, gbr verilmsi v s. kimi
mtrqqi chtlr artmdr. Odur ki, son on illiklrd dnya zr knd
tsrrfat istehsal 15 % artd halda, Afrikada 20 %, Cnubi Amerikada
25 %, Asiyada 35 % oxalmdr.
Understand the need for a record of petty cash transactions.
3 Inventory
(a) Recognise the need for adjustments for inventory in preparing financial
statements.
(b) Record opening and closing inventory.
(c) Identify the alternative methods of valuing inventory.
(d) Understand and apply the IASB requirements for valuing inventories.
(e) Recognise which costs should be included in valuing inventories.
(f) Understand the use of continuous and period end inventory records.
(g) Calculate the value of closing inventory using FIFO (first in, first out)
and AVCO (average cost).
(h) Understand the impact of accounting concepts on the valuation of
inventory.
(i) Identify the impact of inventory valuation methods on profit and on
assets.
4 Tangible non-current assets
(a) Define non-current assets.
(b) Recognise the difference between current and non-current assets.
(c) Explain the difference between capital and revenue items.
(d) Classify expenditure as capital or revenue expenditure.
(e) Prepare ledger entries to record

Aqrar snaye kompleksinin sasn xalis knd tsrrfat tkil etdiyi n bu

sah dnya iqtisadiyyatnn n zruri sahlrindn biri hesab olur. 1960-c
illrdn dnya zr knd tsrrfatnda (xsusil inkiaf etmi lklrd
AB-da) tex-noloji yksli ba verirdi. Bu texnoloji yksli Aqrar snaye
kompleksi ad almd. Burada xalis knd tsrrfat il snayenin birlmsi
qovumas nzrd tutulur. Btvlkd ASK-in trkibin sas sah
daxildir:
1. Knd tsrrfatn istehsal vsaitlri il tmin edn snaye sahlri v
elc d knd tsrrfatna istehsal-texniki xidmt gstrn sahlr.
2. Knd tsrrfatnn z.