|Prerequisites for Module|
None in addition to SCQF 7 entry requirements or equivalent.
Aims of Module
To develop basic knowledge of financial accounting and to introduce the theoretical principles of accounting.
Learning Outcomes for Module
On completion of this module, students are expected to be able to:
Indicative Module Content
The module provides a basic understanding of financial statements by identifying the basic principles of accounting theory and practice and by analysing and interpreting financial statements using liquidity, risk and investor ratios.
Indicative Student Workload
|Mode of Delivery|
Topics are introduced in lectures and computer labs by using EQL Understanding Accounts computer package and developed in tutorials.
The module is assessed by two exams each with a 50% weighting