Run by Bangor Business School
10 Credits or 5 ECTS Credits
Organiser: Ms Sara Closs-Davies
Overall aims and purpose
Os ydych wedi cofrestru ar radd BA/BSc Cyfrifeg a Chyllid, rhaid i chi lwyddo gyda marc o 40% yn y modiwl hwn i symud ymlaen i Flwyddyn 3.
Ymdrin ag uwch faterion cyfrifeg ariannol i gynnwys grwpiau o gwmnïau, ac archwilio ymhellach amcanion a chynnwys rhai safonau cyfrifyddu allweddol dethol.
Cyflwyno datganiadau ariannol; Datganiadau llif arian; Rheolau ynglŷn â grwpiau a materion cyfreithiol; Paratoi datganiadau ariannol ar gyfer grwpiau; Cyfrifyddu ar gyfer cwmnïau cysylltiol; Eiddo, offer a pheiriannau; Asedau anghyffyrddadwy; Adnabod Refeniw a Stoc; Enillon fesul cyfranddaliad.
C- to C+
50-59% Dangoswyd dealltwriaeth dderbyniol o dechnegau cyfrifeg neu gwaith paratoi datganiadau ariannol gyda rhai gwallau yng ngwaith cyfrifeg neu yn natganiadau ariannol. Dangoswyd dealltwriaeth dderbyniol yn faterion cysyniadau, ond gyda rhai camddealltwriaeth. Defnyddio rhai deunyddiau ychwanegol i'r cynnwys darlith.
70% Rhagorol : Ceir hyfedredd llawn ar lefel dechnegol ynghyd ag arddangosiad o ddarllen a meddwl ar lefel gysyniadol, a dim ond gwallau bychan iawn yn y ddau.
40-49% Trothwy: Dangosir technegau sylfaenol paratoi mantolen ond gwneir gwallau sylweddol wrth baratoi'r fantolen. Trafodir materion cysyniadol mewn ffordd arwynebol a dim ond ychydig o ddeunydd ychwanegol a ddangosir y tu hwnt i gynnwys y darlithoedd.
60-69% Da: Dangosir y technegau'n llawn ond gwneir rhai mân wallau ym manylion y cyfrifiadau. Dangosir ymwybyddiaeth gysyniadol y tu hwnt i'r lefel sylfaenol a cheir tystiolaeth o beth darllen a datblygu syniadau ond mae rhai gwallau o hyd.
Defnyddio dull beirniadol a dadansoddol o ymdrin â chyfrifeg.
Paratoi cyfrifon grŵp yn unol ag egwyddorion o safonau cyfrifyddu perthnasol a chyffredinol derbyniol, gyda phwyslais ar Safonau Cyfrifyddu Rhyngwladol;
Deall y gwahanol fathau o berthynas a all fodoli mewn cwmnïau grŵp a’r dulliau cyfrifyddu priodol.
Deall amcanion, datblygiad a chymhwysiad safonau cyfrifyddu dethol.
|Dadansoddiad critigol o safonau cyfrifeg||30|
|Arholiad S1 2awr||70|
Teaching and Learning Strategy
Un tiwtorial 1-awr bob pythefnos.
Un darlith rhyngweithiol 2-awr yr wythnos
- Literacy - Proficiency in reading and writing through a variety of media
- Numeracy - Proficiency in using numbers at appropriate levels of accuracy
- Computer Literacy - Proficiency in using a varied range of computer software
- Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
- Exploring - Able to investigate, research and consider alternatives
- Information retrieval - Able to access different and multiple sources of information
- Inter-personal - Able to question, actively listen, examine given answers and interact sensitevely with others
- Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
- Presentation - Able to clearly present information and explanations to an audience. Through the written or oral mode of communication accurately and concisely.
- Teamwork - Able to constructively cooperate with others on a common task, and/or be part of a day-to-day working team
- Management - Able to utilise, coordinate and control resources (human, physical and/or financial)
- Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting
- Self-awareness & Reflectivity - Having an awareness of your own strengths, weaknesses, aims and objectives. Able to regularly review, evaluate and reflect upon the performance of yourself and others
- Leadership - Able to lead and manage, develop action plans and objectives, offer guidance and direction to others, and cope with the related pressures such authority can result in
Subject specific skills
- knowledge of some of the contexts in which accounting can be seen as operating (examples of contexts include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
- knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
- knowledge of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)
- skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
- knowledge of contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability) and the ability to critically evaluate such theories and evidence age
- An ability to understand financial statements, and a basic appreciation of the limitations of financial reporting practices and procedures (eg financial statement analysis; the relation between cash flow accounting and accrual accounting; discretionary accounting practices).
- Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
- Articulating and effectively explaining information.
- Communication and listening including the ability to produce clear, structured business communications in a variety of media.
- Conceptual and critical thinking, analysis, synthesis and evaluation.
- Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.
- Self reflection: self-analysis and an awareness/sensitivity to diversity in terms of people and cultures. This includes a continuing appetite for development.
Resource implications for students
Mae rhaid un ai prynu'r gwerslyfr yma neu ei benthyg o'r llyfrgell.
Talis Reading listhttp://readinglists.bangor.ac.uk/modules/acb-2515.html
Core textbook: Elliott, B. & Elliott, J. 2015. Financial Accounting and Reporting.Harlow, Pearson.
Pre- and Co-requisite Modules
Courses including this module
Compulsory in courses:
- N400: BA Accounting and Finance year 2 (BA/AF)
- N401: BA Accounting & Finance (with International Experience) year 2 (BA/AFIE)
- NR43: BA Accounting/Italian year 2 (BA/AIT)
- NR44: BA Accounting/Spanish year 2 (BA/ASP)
- NR41: BA French/Accounting year 2 (BA/FRA)
- NR42: BA German/Accounting year 2 (BA/GA)
- N2N4: BA Management with Accounting year 2 (BA/MAF)
- NN44: BSc Accounting and Banking with International Experience year 2 (BSC/ABIE)
- NN43: BSc Accounting and Banking year 2 (BSC/ACCB)
- NL41: BSc Accounting and Economics year 2 (BSC/ACCEC)
- NN4H: BSc Accounting and Finance year 2 (BSC/ACCFIN)
- N402: BSc Accounting & Finance (with International Experience) year 2 (BSC/ACCFINIE)
- NL42: BSc Accounting and Economics with International Experience year 2 (BSC/AEIE)
- N2NK: BSc Management with Accounting year 2 (BSC/MWACC)
- M1N4: LLB Law with Acc and Finance year 2 (LLB/LAF)
Optional in courses:
- N1R1: BA Bus Stud with French year 2 (BA/BSFR)
- N1R2: BA Business Studies with German year 2 (BA/BSGER)
- N1R3: BA Business Studies with Italian year 2 (BA/BSIT)
- NN15: BA Business Studies and Marketing year 2 (BA/BSM)
- N1R4: BA Business Studies with Spanish year 2 (BA/BSSP)
- NM11: BA Business and Law year 2 (BA/BUSALAW)
- N1T1: BA Business Studies and Chinese year 2 (BA/BUSCH)
- NM1B: BA Business and Law (4 year with Incorporated Foundation) year 3 (BA/BUSLAW1)
- NR1C: BA Business Studies/French year 2 (BA/BUSSF)
- NR1F: BA Business Studies and German year 2 (BA/BUSSG)
- NR1H: BA Business Studies and Italian year 2 (BA/BUSSI)
- NR1K: BA Business Studies and Spanish year 2 (BA/BUSSS)
- R1NC: BA French with Business Studies year 2 (BA/FBS)
- R2NC: BA German with Business Studies year 2 (BA/GBS)
- R4N1: BA Spanish with Business Studies year 2 (BA/SPBS)
- L190: BSc Business Economics year 2 (BSC/BEC)
- L191: BSc Business Economics with International Experience year 2 (BSC/BECIE)
- NN1H: BSc Business Studies and Finance year 2 (BSC/BSFIN)
- NNM1: BSc Business Studies & Marketing with Intl Experience year 2 (BSC/BSMIE)
- NN1M: BSc Business Studies and Marketing year 2 (BSC/BSMKT)
- M1N1: LLB Law with Business Studies year 2 (LLB/LBS)