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

Module code: ACC08601
Module leader: Rachel Findlay
School The Business School
Subject area group: Accountancy Finance and Law
Prerequisites

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

Timetables
2018/9, Trimester 3, Blended, Edinburgh Napier University
Occurrence: 002
Primary mode of delivery: Blended
Location of delivery: CHINA
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Rachel Findlay
Module Organiser:


Learning, Teaching and Assessment (LTA) Approach:
Learning & Teaching methods including their alignment to LOs
A blended approach will be used to deliver the module. Module content will be made available in online format and complementary face-to-face sessions will involve a two day Module Leader session (15 hours) delivered at the start of the module and 15 hours of tutorial support scheduled during the remainder in five classes of three hours each. A Workshop, complementing the focus of the module, will involve guest speaker(s). Relevant knowledge and practice based learning skills will also be developed through case studies, videos, podcasts and student led discussions. Learning will be supported by Moodle materials, a recommended text, directed reading of articles, books and online publications through the virtual learning environment.

Embedding of employability/PDP/Scholarship Skills
The emphasis is on putting knowledge into practice and the added value this brings to the learner and the organisation. Face-to-face sessions provide opportunities to engage in group discussions/debate, encouraging the development of critical thinking, team working and consideration of others. Workshop specialist speakers from the organisation and/or the sector will be invited to deliver state of the art examples of practice, providing also the opportunity to network and debate current practice and to critically reflect on your skills development in the area. The module encourages problem solving, research, report writing, referencing, numerical and communication skills. The module provides an underpinning for further studies in accounting, yet is also complete in itself for any student wishing to include an accounting component in their studies.

Assessment (formative or summative)
There are two components of assessment: -
The first component will comprise two elements of assessment: (1) a report covering the accounting concepts and principles and the planning required by a project start-up (25%). (2) An exerci

Formative Assessment:
The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Summative Assessment:
The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Other 18
Face To Face Other 15
Online Guided independent study 67
Independent Learning Guided independent study 100
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Report 25 1 & 2 5 HOURS= 0, WORDS= 1000
Other 25 3 & 4 9 HOURS= 0, WORDS= 0
Other 50 5 13 HOURS= 0, WORDS= 1000
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

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

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