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MODULE DESCRIPTOR | |||
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Module Title | |||
Accounting for Managers | |||
Reference | BS1054 | Version | 1 |
Created | March 2018 | SCQF Level | SCQF 7 |
Approved | June 2018 | SCQF Points | 30 |
Amended | ECTS Points | 15 |
Aims of Module | |||
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To introduce the principles of accounting and develop a fundamental knowledge and understanding of financial and management accounting. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Demonstrate knowledge of basic financial concepts and how they apply to practical business situations. |
2 | Explain the objectives and contents of financial statements and undertake basic analysis and interpretation of those statements. |
3 | Demonstrate knowledge of basic management accounting concepts and how they relevant in business. |
4 | Prepare and analyse basic management accounting information and demonstrate how key techniques are applied in different business scenarios. |
Indicative Module Content |
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This module will cover: the objectives and content of key financial statements; basic principles of accounting theory; ratio analysis; key management accounting concepts and techniques; budgeting and control; short-term decision making and investment appraisal. |
Module Delivery |
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This module is delivered in supported online distance learning mode using a range of structured learning materials/activities and directed study, facilitated by regular online tutor contact, allowing students to contextualise their learning to their own workplace where appropriate. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | N/A | 30 |
Non-Contact Hours | N/A | 270 |
Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
TOTAL | N/A | 300 |
Actual Placement hours for professional, statutory or regulatory body |   |   |
ASSESSMENT PLAN | |||||
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If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
Component 1 | |||||
Type: | Coursework | Weighting: | 50% | Outcomes Assessed: | 1, 2 |
Description: | Report | ||||
Component 2 | |||||
Type: | Coursework | Weighting: | 50% | Outcomes Assessed: | 3, 4 |
Description: | Report |
MODULE PERFORMANCE DESCRIPTOR | |
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Explanatory Text | |
The module is assessed by two components: C1 - Coursework - 50% weighting and C2 - Coursework - 50% weighting. Module Pass Mark = Grade D (40%) | |
Module Grade | Minimum Requirements to achieve Module Grade: |
A | 70% or above on aggregate and at least 35% in each component. |
B | 60% - 69% on aggregate and at least 35% in each component. |
C | 50% - 59% on aggregate and at least 35% in each component. |
D | 40% - 49% on aggregate and at least 35% in each component. |
E | 35% - 39% on aggregate and at least 35% in each component. |
F | 0% - 34% on aggregate and at least 35% in each component. |
NS | Non-submission of work by published deadline or non-attendance for examination |
Module Requirements | |
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Prerequisites for Module | None. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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1 | MCLANEY, E.J. and ATRILL, P., 2023. Accounting and finance: an introduction. 11th ed. Harlow, England: Pearson. |
2 | SANGSTER, A. and GORDON, L., 2021. Frank Wood's Business Accounting. 15th ed. Harlow, England: Pearson. |
3 | WEETMAN, P., 2019. Financial Accounting: An introduction. 8th ed. Harlow, England: Pearson. |