Module ACB-2515:
Cyfrifeg Ariannol

Module Facts

Run by Bangor Business School

10 Credits or 5 ECTS Credits

Semester 1

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.

Course content

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.

Assessment Criteria

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.

excellent

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.

threshold

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.

good

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.

Learning outcomes

  1. Defnyddio dull beirniadol a dadansoddol o ymdrin â chyfrifeg.

  2. Paratoi cyfrifon grŵp yn unol ag egwyddorion o safonau cyfrifyddu perthnasol a chyffredinol derbyniol, gyda phwyslais ar Safonau Cyfrifyddu Rhyngwladol;

  3. Deall y gwahanol fathau o berthynas a all fodoli mewn cwmnïau grŵp a’r dulliau cyfrifyddu priodol.

  4. Deall amcanion, datblygiad a chymhwysiad safonau cyfrifyddu dethol.

Assessment Methods

Type Name Description Weight
Dadansoddiad critigol o safonau cyfrifeg 30
Arholiad S1 2awr 70

Teaching and Learning Strategy

Hours
Tutorial

Un tiwtorial 1-awr bob pythefnos.

5
Lecture

Un darlith rhyngweithiol 2-awr yr wythnos

22
Private study 73

Transferable skills

  • 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.

Resources

Resource implications for students

Mae rhaid un ai prynu'r gwerslyfr yma neu ei benthyg o'r llyfrgell.

Talis Reading list

http://readinglists.bangor.ac.uk/modules/acb-2515.html

Reading list

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:

Optional in courses: