Modules

Core Module Information
Module title: Financial Accounting (ENUIC)
SCQF level: 07:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ENI07136
Module leader: Jiayu Zhang
School ENU International College
Subject area group: ENUIC - Generic - Business School
Prerequisites

There are no pre-requisites for this module to be added
Description of module content:

The module aims to introduce students to the role and purpose of the accounting function within business, considering primarily the key concepts and activities associated with financial accounting and giving an insight into the part management accounting plays in company planning.The module content includes • Accounting concepts and principles• Financial v Management Accounting• Recording transactions and events using double entry bookkeeping – Trial balance, bank reconciliations and control accounts• Preparing profit & loss and balance sheet for sole traders and partnership• Preparing financial statements where accounting records are incomplete.In-sessional English support is integrated throughout delivery, with weekly pre-module sessions developing subject-specific vocabulary, lexis, and academic phrases, and post-module sessions providing consolidation through comprehension checks, summarising, and strategy-building activities. This wraparound model ensures learners can access, engage with, and reflect on content confidently while developing the language and academic skills necessary for progression.
Learning Outcomes for module:

Upon completion of this module you will be able to

LO1: Explain the role and purpose of the financial accounting function

LO2: Identify and explain the key accounting concepts and principles

LO3: Explain the role that management accounting plays in company decision-making

LO4: Record transactions in the ledger using double entry bookkeeping.

LO5: Prepare a profit and loss account and balance sheet for an unincorporated business entity.
Full Details of Teaching and Assessment
2025/6, Trimester 1, In Person,
VIEW FULL DETAILS
Occurrence: 136
Primary mode of delivery: In Person
Location of delivery: MERCHISTON
Partner:
Member of staff responsible for delivering module: Ahmed Werfali
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Seminar 50 The seminars are used to provide students with both an understanding of the theory and principles of Financial Accounting and to place the role of a finance department within the structure of a business. The distinction is drawn between the part financial accounting plays in demonstrating the financial position of the company and management accounting which supports the decision-making processes within the business.
Face To Face Practical classes and workshops 10 During the practical sessions students are introduced to the software that is used to support the accounting function in businesses. Students work within groups to tackle practical exercises involved in the preparation of financial statements and writing reports based upon them.
Face To Face Project Supervision 10 These sessions, which may be provided by college staff or the centrally based student support team, take the form of weekly face to face work but may also take place on line and be supported by additional on line material available via Moodle Additional student support sessions focus on developing students’ numeracy, problem-solving and team-building skills and developing student awareness of issues around employability and career development
Online Guided independent study 80 Students will have tasks set them as preparation for seminars and workshop sessions. These typically involve both background reading from recommended texts and articles which help them be ready for detailed consideration of upcoming topics and practice exercises consolidating learning from the seminar and practical classes.
Online Guided independent study 50 Preparation for assignments set as part of the formative assessment through which students demonstrate their knowledge and understanding of topics studied and on which they are able to receive detailed and supportive feedback from their tutors and fellow students. Absorption and careful consideration of this feedback is an important part of this activity. Summative assessments are prepared for in the same way at key times during the terms of study and at the end of the module.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Class Test 50 1~2 Week 7 HOURS= 60 minutes Unseen and time-constrained with short answer questions. Week 7
Class Test 50 1~2~3~4~5 Week 10 HOURS= 120 minutes An unseen, time-constrained examination with a mix of short answer questions and case studies. Week 10
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
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