Core Module Information
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SCQF level: 08:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC08601
Module leader: Maria Mina Rosero
School The Business School
Subject area group: Accountancy

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

Description of module content:

Accounting concepts and principles
Financial accounting: the accounting equation, debits & credits, ledger accounts, trial balance
Final accounts (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

Learning Outcomes for module:

Upon completion of this module you will be able to:
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

Full Details of Teaching and Assessment

Indicative References and Reading List - URL:
Introduction to Accounting (Melco Crown)