RGU Logo

Module Title
Financial Accounting for Managers

Keywords
Financial Accounting, Accounting Theory, Ratio Analysis

ReferenceBS1114
SCQF LevelSCQF 7
SCQF Points15
ECTS Points7.5
CreatedMay 2002
ApprovedJuly 2002
AmendedJuly 2006
Revision No.1
Prerequisites for Module

None in addition to SCQF 7 entry requirements or equivalent.

Corequisite Modules

None.

Precluded Modules

None.

Aims of Module

To develop a basic knowledge of financial accounting and to introduce the theoretical principles of accounting and demonstrate their practical application.

Learning Outcomes for Module

On completion of this module, students are expected to be able to:

1. Explain and apply basic accounting concepts to practical situations.
2. Discuss the objectives and contents of a set of basic financial statements for sole traders, partnerships and limited companies.
3. Analyse and interpret financial statements using the key tool of ratio analysis.

Indicative Module Content

The module provides a basic understanding of the content and objectives of the key financial statements required to be produced by businesses, identifying the basic principles of accounting theory and practice including accounting concepts,key fundamentals and the tool ratio analysis. Analysis will include profitability, liquidity, debt, efficiency and investor ratio calculations and interpretation.

Indicative Student Workload

Contact Hours

Blended Learning
Assessment
3
Weekly forum contributions/chat sessions
24
Workshops
8

Directed Study

 
Online activities
60

Private Study

 
Additional Reading
55

Mode of Delivery

This module is delivered as a Blended Learning module whereby topics are introduced via online presentations including audio/visual activities using a variety of software packages. The learning is then consolidated with monthly workshops.

Assessment Plan

Learning Outcomes Assessed
Component 1 1,2,3

The module is assessed by a final module exam

Indicative Bibliography

1.ATRILL, P. and McLANEY, E. Financial Accounting for Decision Makers. Latest ed. London: Financial Times Prentice Hall
2.EQL computer software and workbook.


  rgu.ac.uk |

  Text Only | AtoZ | Contact | Request a Prospectus | Graduation | Student Portal | INTRANET

 

RGU Logo
Learning

RGU > Learning