Core Module Information
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SCQF level: 07:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC07404
Module leader: Andy Moffat
School The Business School
Subject area group: Accountancy


Description of module content:

The focus of this module is to introduce you to the role that finance plays in the day to day running of a business organisation. You will learn how to prepare and interpret basic financial statements, will appreciate why profit and cash are not the same and will learn how to use financial information to help with short-term business decision-making.

The objectives of financial reporting, financial v management accounting. the preparation of the primary financial statements – income statements and balance sheets, profit v cash, cash budgeting, short-term decision making, regulatory framework, interpretation of financial data.

Learning Outcomes for module:

LO1: Identify the key objectives of financial reporting
LO2: Prepare basic financial statements
LO3: Recognise how to plan for and manage cash resources
LO4: Apply breakeven analysis to decision making
LO5: Use ratio analysis to interpret financial statements

Full Details of Teaching and Assessment
2020/1, Trimester 1, Blended,
Occurrence: 003
Primary mode of delivery: Blended
Location of delivery: WORLDWIDE
Member of staff responsible for delivering module: Andy Moffat
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:
You will be provided with responsive, engaging and interactive online learning materials which will include a general introduction to the topic and how to study the module online, together with core academic theory relating to the topic. You will also be directed to a variety of electronic sources including e-books, e-journals and other web-based resources, to support your learning. A mix of reflective exercises, case studies and self-assessment questions (with diagnostic feedback) for each unit will help to engage you in the learning process, and the online materials will encourage you to reflect on your own experiences and learning. You will be encouraged to form your own independent groups and to interact via the VLE through discussion forums.

To support your learning, you will have access to:

• A weekly ‘virtual office hour’ – module leaders will be available for synchronous contact.
• Module specific materials which will comprise of the undernoted:
o A module introduction/overview, including learning outcomes, and summary of key points
o Eleven units of learning - an introductory unit, followed by ten subject specific units.
o Narrated PPTs, covering key learning points for each unit
o Podcasts/vodcasts further explaining key concepts (where appropriate)
o Recorded keynote lectures/guest speakers (as appropriate)
o Case Studies and outline solutions
o Two online discussions instigated and moderated by the module leader
o Self-Assessment Questions
o Reflective Exercises
o End of Unit Progress tests
o Links to core module academic materials; book chapters / journal articles / case materials etc.
o Examples of assessments - & outline solutions
o A database of Frequently Asked Questions

You are encouraged to identify key skills areas and relate these to your own personal and professional development throughout the module.

Learning & Teaching methods including their alignment to Los

Online directed study establishes a framework of knowledge which the students will apply through prescribed reading, case studies, online exercises/quizzes, and online discussions. Two online discussions (4 hours) will encourage you to apply the concepts Accounting for Business within your respective organisations/department (or one with which you are familiar). This forum will also facilitate sharing of experiences and learning from each other. You will be provided with a week-by-week schedule of activities and directed reading online. A series of weekly quizzes and exercises will be available online with automatic feedback. Additionally, you will be directed to relevant electronic resources relating to the weekly topics.

Embedding of employability/PDP/Scholarship Skills

The teaching style and mix of activities will facilitate the development of key skills such as communication, reflective learning and critical thinking. Scholarship skills are developed through the research necessary for completion of the report together with adopting an appropriate writing style, referencing and the synthesis of information from a variety of sources.

Assessment (formative or summative)
Formative feedback will be provided throughout the module via feedback on the self-assessment questions and Case Studies - the outline solutions will be developed by the module leader, and appropriate online feedback will be available automatically and as soon as the assessment is completed. This will enable you to self-assess your progress and understanding.

Reflective Exercises within each unit will require you to apply theory to your own experience – your reflections will be captured in an online reflective portfolio which you will be able to review and print off.

Summative assessment is through one formal individual report assignment. The assignment (100%) requires you to analyse, assess, develop and critically reflect on solutions to management problems across a range of international business topics.

The End of Unit progress test - (normally 10 questions at the end of each unit, testing your knowledge and understanding of the key concepts within each unit x 10) – 10% of final module mark. End of Module Assessment – 90% of final module mark. This will take the form of one piece of assessment, namely a Report (4,000 words).

Sample assessments will be available together with model answers and marking schemes to facilitate self-assessment of your knowledge and understanding, and identification of areas of weakness to aid your preparation for assessment.

Research / teaching linkages
Research skills are developed in the preparation of materials for the online discussions where you will be required to source, analyse and present information. This is reinforced through the summative assessments in which the report draws on your information retrieval and analysis skills.
Supporting equality and diversity
Materials for the module will be available through the VLE in a variety of formats, thereby enabling you to format these in a style that best matches your needs. Where additional special needs support is required this will be organised on an individual basis and may draw on specialised support such as that available through the Adaptive Technology Centre.
The approach adopted in the module is international in nature as the business issues faced by managers are increasingly global. This will be supported by reference to international examples and case studies of international organisations. In addition online discussion will draw on the international perspectives presented by the increasingly diverse student body.

Formative Assessment:

Summative Assessment:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Online Tutorial 4
Online Guided independent study 196
Total Study Hours200
Expected Total Study Hours for Module200

Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Digital Examination (not Centrally Timetabled) 10 1-5 11 HOURS= 5, WORDS= 0
Report 90 1-5 14 HOURS= 0, WORDS= 4000
Component 1 subtotal: 100
Component 2 subtotal: 0
Module subtotal: 100

Indicative References and Reading List - URL:
Contact your module leader