KOST 104

Accounting and Business Economic Analysis

Semester/Level

Second semester, level 1

ECTS credits

0 ECTS from the subject area of Food and Nutrition Sciences
15 ECTS from the subject area of Economics and Administration.

Goals and objectives

Students are to be able to:
- use an accounting system and rules for accounting
- analyse various accounts and reports
- explain economic consequences of various decisions and actions
- understand and use correlations between accounting and calculation
- analyse and specify cost correlations
- use various calculation methods and basic investment analysis
- use various ICT programs in the subject area

Topic areas

Accounting and analysis
- Introduction to accounting, manually and using basic ICT programs
- Organizing accounting, analysis of reports
- Accounting analysis

Cost and income analysis
- Cost theory and cost allocation
- Calculation and basic internal accounting
- Introduction to investment and finance

KOST 105

Microbiology and Hygiene in Large-scale Kitchens

Semester/Level

Second semester, level 1

ECTS credits

10 ECTS from the subject area of Food and Nutrition Sciences
0 ECTS from the subject area of Economics and Administration.

Goals and objectives

Students are to:
- gain insight into and explain legislation pertaining to production of food
  and meals
- be able to develop and plan appropriate cleaning routines that ensure
  good hygiene
- handle food stuffs in a hygienically secure manner
- be able to prepare internal control systems that meet the demands and
  stipulated specifications in legislation for food manufacturing control

Topic areas

- Microbiology
- Demands to hygiene in large-scale kitchens
- Cleaning programs and routines
- Legislation pertaining to hygiene