Gwybodaeth am Coronafirws (Covid-19)

Modiwl ADB-2515:
Cyfrifeg Ariannol

Ffeithiau’r Modiwl

Rhedir gan Bangor Business School

10 Credyd neu 5 Credyd ECTS

Semester 1

Trefnydd: Dr Sara Closs-Davies

Amcanion cyffredinol

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 trwy archwilio amcanion a chynnwys rhai safonau rhyngweithiol cyfrifyddu allweddol. Bydd y ffocws ar gyflwyniad datganiadau ariannol cyhoeddus, datganiadau ariannol cyfunol, cyfrifeg ecwiti i gwmnïau cysylltiedig, a thrin ag asedau diriaethol ac anniriaethol, cyfredol ân anghyfredol. Ym mhob pwnc, bydd gwerthusiad beirniadol yng nghyd-destun safonau rhyngweithiol cyfrifeg gyfredol a sawl dull cyfrifeg berthnasol.

Cynnwys cwrs

Cyflwyno datganiadau ariannol yn unol â safonau rhyngweithiol cyfrifeg; eiddo, offer a pheiriannau, gan gynnwys eiddo buddsoddiadau; grantiau llywodraeth; costau benthyg; asedau anghyffyrddadwy; amhariad asedau; rheolau ynglŷn â grwpiau a materion cyfreithiol; paratoi datganiadau ariannol ar gyfer grwpiau; cyfrifyddu ar gyfer cwmnïau cysylltiol.

Meini Prawf

C- i C+

Lefel Arall: C- i C+ (50-59%): Llawer o’r wybodaeth a’r sgiliau perthnasol wedi’u defnyddio'n gywir at ei gilydd. Dealltwriaeth ddigonol o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio gweddol o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Peth tystiolaeth o ddefnyddio sgiliau creadigol ac adfyfyriol.

ardderchog

Rhagorol: A- i A+ (70%+): Perfformiad rhagorol. Defnyddio'r wybodaeth berthnasol yn gywir. Dealltwriaeth ragorol o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio da o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Tystiolaeth gref o ddefnyddio sgiliau creadigol ac adfyfyriol.

da

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

trothwy

D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

Canlyniad dysgu

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

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

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

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

Dulliau asesu

Math Enw Disgrifiad Pwysau
Prawf dosbarth 40
Arholiad diwedd tymor S1 1.5 awr 60

Strategaeth addysgu a dysgu

Oriau
Lecture

Un ddarlith ryngweithiol 2-awr yr wythnos drwy'r cyfrwng Saesneg.

20
Private study

Hunan-addysgu gan gynnwys: - darllen; - paratoi tuag at ddarlithoedd a thiwtorialau; - ymarfer a gweithio dros ddeunydd darlithoedd a thiwtorialau' - ymarfer ac ateb cwestiynau ychwanegol, gan gynnwys: cyn-bapurau arholiad/prawf dosbarth, gwerslyfr ayb; a - paratoi tuag at brawf dosbarth ac arholiad.

75
Workshop

Un tiwtorial 1-awr bob pythefnos drwy'r cyfrwng Gymraeg.

5

Sgiliau Trosglwyddadwy

  • Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
  • Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
  • Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
  • Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
  • Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
  • Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
  • Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
  • Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
  • Hunanymwybyddiaeth & Ystyried - Bod yn ymwybodol o'ch cryfderau, gwendidau, nodau ac amcanion eich hun. Gallu adolygu ,cloriannu a myfyrio'n rheolaidd ar eich perfformiad eich hun ac eraill.

Sgiliau pwnc penodol

  • 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
  • Self reflection: self-analysis and an awareness/sensitivity to diversity in terms of people and cultures. This includes a continuing appetite for development.
  • 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).
  • Ability to work with people from a range of cultures.
  • Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.

Adnoddau

Goblygiadau o ran adnoddau ar gyfer myfyrwyr

Awgrymwyd i fyfyrwyr prynu’r gwerslyfr craidd i'r modiwl hwn.

Rhestrau Darllen Bangor (Talis)

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

Rhestr ddarllen

Gwerslyfr craidd: Elliott, B. & Elliott, J. 2019. Financial Accounting and Reporting. 19th Edition, Pearson.

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