Module Database Search
MODULE DESCRIPTOR | |||
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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 | |||
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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 | |
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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 |
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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 |
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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 |
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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 | |||||
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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: | 100% | Outcomes Assessed: | 1, 2, 3, 4, 5 |
Description: | Report |
MODULE PERFORMANCE DESCRIPTOR | |
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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 | |
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Prerequisites for Module | None. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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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. |