Module Database Search
MODULE DESCRIPTOR | |||
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Module Title | |||
Fundamentals Of Financial Accounting BA3 | |||
Reference | BS1317 | Version | 3 |
Created | March 2019 | SCQF Level | SCQF 7 |
Approved | July 2019 | SCQF Points | 25 |
Amended | July 2019 | ECTS Points | 12.5 |
Aims of Module | |||
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To obtain a practical understanding of financial accounting and the process behind the preparation of financial statements for single entities. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Demonstrate an understanding of the fundamentals of financial accounting as covered by the CIMA Certificate in Business Accounting 2017 syllabus for BA3. |
Indicative Module Content |
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Accounting principles, concepts and regulations - principles and concepts of financial accounting, impact of regulatory framework. Recording accounting transactions - double entry bookkeeping, accounting reconciliations. Preparation of accounts for single entities - accounting adjustments, manufacturing accounts, financial statements for single entity. Analysis of Financial Statements - calculation and interpretation of basic accounting ratios. |
Module Delivery |
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The mode of delivery is Distance Learning with a focus on the use of interactive online activities. Students have access to a range of online materials and tools to facilitate their learning, including topic guides, online chats, exercises, and discussion fora. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | 35 | 35 |
Non-Contact Hours | 215 | 215 |
Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
TOTAL | 250 | 250 |
Actual Placement hours for professional, statutory or regulatory body |   |   |
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: | Examination | Weighting: | 100% | Outcomes Assessed: | 1 |
Description: | Component one is the CIMA Certificate level BA3 exam |
MODULE PERFORMANCE DESCRIPTOR | |
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Explanatory Text | |
The module is assessed by one component: C1 - Examination - 100% weighting. This module is not graded. After a student has sat the CIMA examination, CIMA then provides the student with the result. This is recorded as P (Pass) after confirmation of a Pass mark has been received from CIMA. | |
Module Grade | Minimum Requirements to achieve Module Grade: |
Pass | Demonstrates that the learning outcomes have been met. |
Fail | Fails to demonstrate that the learning outcomes have been met. |
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. |
ADDITIONAL NOTES |
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Core module material is provided online and comprises material from CIMAstudy.com, published by CIMA and Kaplan. |
INDICATIVE BIBLIOGRAPHY | |
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1 | ALEXANDER, D. and NOBES, C., 2010. Financial accounting: an international introduction. 4th ed. Harlow: Financial Times Prentice Hall. |
2 | WEETMAN, P., 2016. Financial accounting 7th ed. Harlow: Pearson. |