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MODULE DESCRIPTOR
Module Title
Business Finance and Accounting
Reference BS3009 Version 3
Created April 2023 SCQF Level SCQF 9
Approved July 2018 SCQF Points 30
Amended July 2023 ECTS Points 15

Aims of Module
To develop the ability to explain and discuss the nature, context and format of financial information of companies and to demonstrate knowledge of appropriate financial techniques for decision making and control.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Demonstrate understanding of key accounting concepts and the financial reporting environment.
2 Demonstrate knowledge of appropriate accounting techniques for financial analysis and business decision making.
3 Explain the effectiveness of a range of financial techniques for investment appraisal and the control of financial resources.
4 Critically discuss appropriate sources of finance for a variety of business scenarios.
5 Review the core contents of the module and relate to their application within the work place.

Indicative Module Content
Accounting concepts; company accounts; capital structure; funding sources; ratio analysis; budgeting and costing; working capital management; investment appraisal; business case and financial viability.

Module Delivery
The module is delivered in Blended Learning mode using structured online learning materials/activities and directed study, facilitated by regular online tutor support. Workplace Mentor support and work-based learning activities will allow students to contextualise this learning to their own workplace. Face-to-face engagement occurs through annual induction sessions, employer work-site visits, and modular on-campus workshops.

Indicative Student Workload Full Time Part Time
Contact Hours 30 N/A
Non-Contact Hours 30 N/A
Placement/Work-Based Learning Experience [Notional] Hours 240 N/A
TOTAL 300 N/A
Actual Placement hours for professional, statutory or regulatory body 240  

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Coursework Weighting: 100% Outcomes Assessed: 1, 2, 3, 4, 5
Description: Report

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
Component 1 comprises 100% of the module grade. To pass the module, a D grade is required.
Module Grade Minimum Requirements to achieve Module Grade:
A A
B B
C C
D D
E E
F F
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 ELLIOTT, B. and ELLIOTT, J., 2019. Financial accounting and reporting. 19th ed. Harlow, England: Pearson.
2 MCLANEY, E.J. and ATRILL, P., 2023. Accounting and finance: an introduction. 11th ed. Harlow, England: Pearson.


Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781