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MODULE DESCRIPTOR
Module Title
Financial and Management Accounting
Reference BSM013 Version 8
Created May 2017 SCQF Level SCQF 11
Approved September 2014 SCQF Points 10
Amended August 2017 ECTS Points 5

Aims of Module
To provide managers with the conceptual understanding, skills and analytical techniques to take effective decisions to enhance financial value.

Learning Outcomes for Module
On completion of this module, students are expected to be able to:
1 Understand and evaluate the relevance of the information presented in a company's Annual Report.
2 Generate and interpret relevant financial information in support of an operational decision.

Indicative Module Content
Sources of financial information, underlying concepts and frameworks, critique of published accounts, international divergences, ratio analysis, costing, cost volume profit analysis, short term decision making, pricing decisions, budgeting and working capital management.

Module Delivery
The module is delivered through a series of interactive teaching sessions and VLE materials with an emphasis on group participation sessions using case studies and student presentation.

Indicative Student Workload Full Time Part Time
Contact Hours 24 24
Non-Contact Hours 76 76
Placement/Work-Based Learning Experience [Notional] Hours N/A N/A
TOTAL 100 100
Actual Placement hours for professional, statutory or regulatory body    

ASSESSMENT PLAN
If a major/minor model is used and box is ticked, % weightings below are indicative only.
Component 1
Type: Examination Weighting: 100% Outcomes Assessed: 1, 2
Description: Timed computer examination

MODULE PERFORMANCE DESCRIPTOR
Explanatory Text
The module is assessed by one component: C1 - Examination - 100% weighting. Module Pass Mark = Grade D (40%)
Module Grade Minimum Requirements to achieve Module Grade:
A 70% or above
B 60% - 69%
C 50% - 59%
D 40% - 49%
E 40% - 49% 35% - 39%
F 0% - 34%
NS Non-submission of work by published deadline or non-attendance for examination

Module Requirements
Prerequisites for Module None in addition to course entry requirements or equivalent.
Corequisites for module None.
Precluded Modules None.

INDICATIVE BIBLIOGRAPHY
1 ATRILL, P. and McLANEY, E., 2012. Management accounting for decision makers. 7th ed. Harlow: FT Prentice Hall. ebook
2 ATRILL, P. and McLANEY, E., 2012. Accounting and finance for non-specialists. 8th ed. Harlow: FT Prentice Hall.
3 Journals: Accounting and Business Research British Accounting Review Journal of Business Ethics

 

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