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SCQF level: 08:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC08101
Module leader: Rachel Findlay
School The Business School
Subject area group: Accountancy Finance and Law

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


Description of module content:

Financial accounting: the accounting equation, debits & credits, ledger accounts, trial balance.
Final accounts for a sole trader (internal use)
Types of business organisation and sources of finance
Management accounting: direct and indirect costs, costing statements, contribution and break even.
Ratio analysis and interpretation
Accounting concepts and principles

Learning Outcomes for module:

LO1: Explain the rules, elements and objectives of financial statements.
LO2: Apply accounting concepts and principles.
LO3: Prepare extracts from financial statements.
LO4: Apply management accounting techniques and use them in decision making.
LO5: Analyse, interpret and report on the published financial statements of a limited company.

Indicative References and Reading List - URL:
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