Core Module Information
Module title: Accounting for Business

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: Accounting and Finance


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

Indicative References and Reading List - URL:
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