Core Module Information
Module title: Financial Accounting

SCQF level: 07:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC07102
Module leader: Ken Farnhill
School The Business School
Subject area group: Accounting and Finance

There are no pre-requisites for this module to be added

Full Details of Teaching and Assessment
2022/3, Trimester 1, Face-to-Face, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Ken Farnhill
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:
Learning and teaching outcomes including their alignment to LO’s
LO 1 - 5 There will be a 2 hour lecture and a 2 hour tutorial each week. The lectures will introduce each topic area and a workshop approach will be used to illustrate the key issues using worked examples. The tutorials will be computational and discursive. Tutorial questions will be taken from the study pack which will be issued to all students prior to the start of the module. In addition students will be given a workbook which they will be encouraged to complete during independent study time. Students will be encouraged to work together during tutorials.

Embedding of Employability/PDP/scholarship
Employability skills are embedded throughout the module. Practical exercises and case studies exemplify real life accounting situations and provide a mastery of the way transactions are recorded and processed as underpinning for the computerised accounting module in Trimester 2 (AIS). Skills include numeracy and problem solving.

Assessment (formative and summative)
There will be a 2 hour class test.. This will be a mix of multiple choice, short answer and practical exercises reflecting the topics covered in the early part of the module. A formal 2 hour examination will take place during weeks 14 and 15. This will assess students' written and computational skills and cover range of learning outcomes.

Research and Teaching Links
The area of financial reporting is in a constant state of change and the module content will be revised where necessary.

Supporting Equality and Diversity
A study pack (printed copy) will be supplied detailing topic areas with reading references and tutorial questions. Lecture slides and examples will be available via Moodle. A weekly drop in help class will be available to students.

Whilst the module primarily concentrates on UK acounting practices for unincorporated business entities, students will be introduced to international terminology.

Formative Assessment:
On-going formative assessment on student progress will be given during classes

Summative Assessment:
Assessments for this module are reflected in section 17.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Practical classes and workshops 24
Independent Learning Guided independent study 152
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Practical Skills Assessment 50 1-3 8 HOURS= 2, WORDS= 0
Centrally Time Tabled Examination 50 1-4 14/15 HOURS= 2, WORDS= 0
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
Financial Accounting