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Module ADB-1110:
Cyfrifeg Rheolaeth ac Ariannol

Module Facts

Run by Bangor Business School

20.000 Credits or 10.000 ECTS Credits

Semester 1 & 2

Organiser: Dr Sara Closs-Davies

Overall aims and purpose

Nodir mai dwbl-modiwl yw hwn sy'n cyflwyno cyfrifeg ariannol a chyfrifeg rheolaeth.

Cyfrifeg ariannol: Rhoi cyflwyniad i sgiliau sylfaenol cadw cyfrifon, a datblygu dealltwriaeth eang o theori, cysyniadau a chonfensiynau cyfrifeg.

Cyfrifeg rheolaeth: Rhoi cyflwyniad i swyddogaeth cyfrifeg rheolaeth mewn gwneud penderfyniadau a rheoli sefydliad.

Course content

Mae adran cyfrifeg ariannol y modiwl yn rhoi cyflwyniad i sgiliau a thegnegau cadw cyfrifon ac hefyd yn cynnwys cysyniadau a chonfensiynau cyfrifeg sydd yn arwain arferion cyfrifeg corfforaethol. Bydd yr adran yn cynnwys, ond ddim yn gyfyngedig i, mesur sefyllfa ariannol sefydliadau a rhoi adroddiad ar hynny; mesur perfformiad ariannol sefydliad a rhoi adroddiad ar hynny a cadw cyfrifon a pharatoi cyfrifon unig fasnachwyr a chwmniau.

Mae adran cyfrifeg rheolaeth y modiwl yn cynnwys, ond ddim yn gyfyngedig i, dadansoddi ffiniol; costiad llawn; datganiadau elw ar sail costio ymylol a chostio amsugnol a chyllidebau ariannol.

Assessment Criteria

C- to C+

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.

threshold

Trothwy: D- to D+ (40-49%): Dim o bwys wedi ei hepgor neu'n anghywir o ran defnyddio gwybodaeth/sgiliau. Rhywfaint o ddealltwriaeth o elfennau damcaniaethol/cysyniadol/ymarferol. Cyfuno theori/ymarfer/gwybodaeth i'w weld yn ysbeidiol wrth gyflawni amcanion y gwaith a asesir.

good

Da: B- i B +(60-69%):Perfformiad da iawn. Defnyddir y rhan fwyaf o'r wybodaeth berthnasol yn gywir. Dealltwriaeth dda o elfennau damcaniaethol/cysyniadol/ymarferol. Integreiddio da o theori/ymarfer/gwybodaeth wrth geisio cyflawni amcanion y gwaith a asesir. Tystiolaeth o ddefnyddio sgiliau creadigol ac adfyfyriol.

excellent

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.

Learning outcomes

  1. Cyfrifeg ariannol: Gallu paratoi cyfrifon ar gyfer unig fasnachwyr a chwmniau.

  2. Cyfrifeg rheolaeth: Gallu dosbarthu, amcangyfrif a dyrannu costau a gorbenion.

  3. Cyfrifeg ariannol: Dangos cynefindra â sgiliau sylfaenol cadw cyfrifon.

  4. Cyfrifeg rheolaeth: Deall y berthynas rhwng cost, cyfaint ac elw.

  5. Cyfrifeg ariannol: Dangos dealltwriaeth o gysyniadau, confensiynau a theoriau cyfrifeg.

  6. Cyfrifeg rheolaeth: Deall sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli a pharatoi cyllidebau ariannol.

  7. Cyfrifeg rheolaeth: Deall y gwahaniaeth rhwng costio ymylol a chostio amsugnol a gallu paratoi eu datganiadau elw

Assessment Methods

Type Name Description Weight
Prawf Dosbarth 1 20.00
Prawf Dosbarth 2 20.00
Arholiad 1 30.00
Arholiad 2 30.00

Teaching and Learning Strategy

Hours
Tutorial

Cyfrifeg rheolaeth: 2 sesiwn galw-heibio 1-awr yr un yn y cyfrwng Gymraeg.

2
Lecture

Cyfrifeg rheolaeth: Darlith wythnosol 2-awr yn y cyfrwng Saesneg.

20
Tutorial

Cyfrifeg ariannol: 4 sesiwn galw-heibio 1-awr yr un yn y cyfrwng Gymraeg.

4
Lecture

Cyfrifeg ariannol: darlith wythnosol 2-awr yr un yn y cyfrwng Saesneg.

20
Private study
  • Darllen
  • Paratoi tuag at darlithoedd
  • Datrys ymarferion tuag at sesiynau galw-heibio
154

Transferable skills

  • Numeracy - Proficiency in using numbers at appropriate levels of accuracy
  • Computer Literacy - Proficiency in using a varied range of computer software
  • Information retrieval - Able to access different and multiple sources of information
  • 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.
  • Management - Able to utilise, coordinate and control resources (human, physical and/or financial)

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
  • knowledge of theories and empirical evidence concerning financial management, risk and the operation of capital markets (in cases of degrees with significant finance content).
  • 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.

Resources

Talis Reading list

http://readinglists.bangor.ac.uk/modules/adb-1110.html

Reading list

McLaney, E. and Atrill, P. (2020). Accounting and Finance: An Introduction, 10fed argraffiad. Pearson

Courses including this module

Compulsory in courses:

  • NR43: BA Accounting/Italian year 1 (BA/AIT)
  • NR44: BA Accounting/Spanish year 1 (BA/ASP)
  • NR41: BA French/Accounting year 1 (BA/FRA)
  • NR42: BA German/Accounting year 1 (BA/GA)
  • NN44: BSc Accounting and Banking with International Experience year 1 (BSC/ABIE)
  • NN43: BSc Accounting and Banking year 1 (BSC/ACCB)
  • NN46: BSc Accounting and Banking (4 year with Incorp Found) year 1 (BSC/ACCB1)
  • NN3F: BSc Accounting and Banking year 1 (BSC/ACCBF)
  • NN3P: BSc Acc & Banking with Place Yr year 1 (BSC/ACCBP)
  • NL41: BSc Accounting and Economics year 1 (BSC/ACCEC)
  • NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 1 (BSC/ACCEC1)
  • NL4F: BSc Accounting and Economics year 1 (BSC/ACCECF)
  • NL4P: BSc Accounting and Economics with Placement Year year 1 (BSC/ACCECP)
  • NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 1 (BSC/ACCF1)
  • NN4H: BSc Accounting and Finance year 1 (BSC/ACCFIN)
  • NN4F: BSc Accounting and Finance year 1 (BSC/ACCFINF)
  • N402: BSc Accounting & Finance (with International Experience) year 1 (BSC/ACCFINIE)
  • NN4P: BSc Accounting and Finance with Placement Year year 1 (BSC/ACCFINP)
  • NL42: BSc Accounting and Economics with International Experience year 1 (BSC/AEIE)
  • N203: BSc Business Man with Acc (Bangor Uni International College) year 1 (BSC/BICBMA)
  • N200: BSc Business Management year 1 (BSC/BM)
  • N2ND: BSc Business Management with Accounting year 1 (BSC/BMA)
  • N2NF: BSc Business Man with Account (4 yr with Incorp Foundation) year 1 (BSC/BMA1)
  • N3NF: BSc Business Management with Accounting year 1 (BSC/BMAF)
  • N2NP: BSc Business Management with Accounting with Placement Year year 1 (BSC/BMAP)
  • N2N5: BSc Business Management and Marketing year 1 (BSC/BMM)
  • N2NC: BSc Business Man & Marketing (4 yr with Incorp Foundation) year 1 (BSC/BMM1)
  • N5NF: BSc Business Management and Marketing year 1 (BSC/BMMF)
  • N5NP: BSc Business Management and Marketing with Placement Year year 1 (BSC/BMMP)
  • N101: BSc Business Studies year 1 (BSC/BS)
  • N10B: BSc Business Studies (4 year with Incorporated Foundation) year 1 (BSC/BS1)
  • NNM1: BSc Business Studies & Marketing with Intl Experience year 1 (BSC/BSMIE)
  • NN1M: BSc Business Studies and Marketing year 1 (BSC/BSMKT)
  • NN1K: BSc Business Studies & Marketing (4 year with Incorp Found) year 1 (BSC/BSMKT1)
  • IN00: BSc Computer Information Systems for Business year 1 (BSC/CISB)
  • IN0B: BSc Computer Information Sys for Bus (4 year w Incorp Found) year 1 (BSC/CISB1)
  • IN02: BSc Computer Information Systems for Business (Franchised) year 1 (BSC/CISBF)
  • GN41: BSC Computer Science for Business year 1 (BSC/CSFB)
  • M1N4: LLB Law with Acc and Finance year 1 (LLB/LAF)
  • M1NB: LLB Law with Accounting & Finance (4yr with Incorp Found) year 1 (LLB/LAF1)
  • M103: LLB Law with Accounting & Finance (Intl Exp) year 1 (LLB/LIA)

Optional in courses:

  • N1R1: BA Bus Stud with French year 1 (BA/BSFR)
  • N1R2: BA Business Studies with German year 1 (BA/BSGER)
  • N1R3: BA Business Studies with Italian year 1 (BA/BSIT)
  • N1R4: BA Business Studies with Spanish year 1 (BA/BSSP)
  • N107: BA Business year 1 (BA/BUS)
  • N109: BSc Bus Analytics w Financial Tech year 1 (BSC/BAFT)
  • L190: BSc Business Economics year 1 (BSC/BEC)
  • L19B: BSc Business Economics (4 year with Incorporated Foundation) year 1 (BSC/BEC1)
  • L19F: BSc Business and Economics year 1 (BSC/BECF)
  • L191: BSc Business Economics with International Experience year 1 (BSC/BECIE)
  • L19P: BSc Business Economics with Placement Year year 1 (BSC/BECP)
  • 8V55: BSc Banking and Finance (with International Experience) year 1 (BSC/BFIE)
  • N391: BSc Banking and Finance year 1 (BSC/BFIN)
  • N39B: BSc Banking and Finance (4 year w Incorporated Foundation) year 1 (BSC/BFIN1)
  • N39F: Banking and Finance year 1 (BSC/BFINF)
  • N39P: BSc Banking and Finance with Placement Year year 1 (BSC/BFINP)
  • L192: BSc Business Economics (Bangor International College) year 1 (BSC/BICBE)
  • N201: BSc Business Management (Bangor Uni International College) year 1 (BSC/BICBM)
  • L193: BSc Financial Economics (Bangor International College) year 1 (BSC/BICFE)
  • N312: BSc Banking with Financial Tech year 1 (BSC/BKFT)
  • N20B: BSc Business Management (4 year with Incorp Foundation) year 1 (BSC/BM1)
  • N20F: BSc Business Management year 1 (BSC/BMFF)
  • NBR1: BSc Business Management with French year 1 (BSC/BMFR)
  • NBR2: BSc Business Management with German year 1 (BSC/BMG)
  • NBR3: BSc Business Management with Italian year 1 (BSC/BMI)
  • N20P: BSc Business Management with Placement Year year 1 (BSC/BMPP)
  • NBR4: BSc Business Management with Spanish year 1 (BSC/BMS)
  • L112: BSc Financial Economics with International Experience year 1 (BSC/FEIE)
  • L111: BSc Financial Economics year 1 (BSC/FINEC)
  • L11B: BSc Financial Economics (4 year w Incorporated Foundation) year 1 (BSC/FINEC1)
  • L11F: BSc Financial Economics year 1 (BSC/FINECF)
  • L11P: BSc Financial Economics with Placement Year year 1 (BSC/FINECP)
  • N501: BSc Marketing year 1 (BSC/MKT)
  • N50B: BSc Marketing (4 year with Incorporated Foundation) year 1 (BSC/MKT1)
  • N50F: BSc Marketing year 1 (BSC/MKTF)
  • N50P: BSc Marketing with Placement Year year 1 (BSC/MKTP)
  • M100: LLB Law year 1 (LLB/L)
  • M11B: LLB Law (4 year with Incorporated Foundation) year 1 (LLB/L1)
  • M102: LLB Law (International Experience) year 1 (LLB/LI)

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