Core Module Information
Module title: Accounting and Financial Management

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

Module code: ACC08901
Module leader: Fawad Khaleel
School The Business School
Subject area group: Accounting and Finance
Prerequisites

N/A

Description of module content:

Students will be introduced to the theory and practice of management accounting, financial accounting and financial management. This will provide a foundation for future studies of accounting and financial management.
Module content includes: Comparison of management and financial accounting, along with costing, variance analysis and CVP analysis. The context and purpose of financial reporting, the use of double entry system, recording transactions and events and the preparation of basic financial statements. Investment appraisal, working capital management, tactical decision making and cost estimation.

Learning Outcomes for module:

LO1: Compare and contrast management and financial accounting
LO2: Apply and discuss management accounting techniques: marginal and absorption costing; standard costing; variance analysis; CVP analysis
LO3: Analyse and discuss the needs of different user groups of financial information
LO4: Produce financial statements from an adjusted trial balance
LO5: Understand the Time Value of Money and analyse a range of investment appraisal techniques
LO6: Evaluate capital structure decisions from theoretical and practical perspectives.

Full Details of Teaching and Assessment
2024/5, Trimester 1, Face-to-Face,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: HONG KONG
Partner:
Member of staff responsible for delivering module: Fawad Khaleel
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 21 Contact Module Leader
Face To Face Groupwork (Scheduled) 20 Contact Module Leader
Independent Learning Guided independent study 159 Contact Module Leader
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Centrally Time Tabled Examination 10 2 6 HOURS= 1, WORDS= 0 Contact Module Leader
Portfolio 90 All 13 HOURS= 0, WORDS= 3000 Contact Module Leader
Component 1 subtotal: 100
Component 2 subtotal: 0
Module subtotal: 100

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