Run by Bangor Business School

10.000 Credits or 5.000 ECTS Credits

Semester 1

Organiser: Dr Sara Closs-Davies

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.

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.

C- to 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.

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.

good

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.

threshold

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.

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.

Type	Name	Description	Weight
	Prawf dosbarth		40.00
	Arholiad diwedd tymor S1 1.5 awr		60.00

		Hours
Lecture	Un ddarlith ryngweithiol 2-awr yr wythnos drwy'r cyfrwng Saesneg.	20
Workshop	Un tiwtorial 1-awr bob pythefnos drwy'r cyfrwng Gymraeg.	5
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

• Literacy - Proficiency in reading and writing through a variety of media
• Numeracy - Proficiency in using numbers at appropriate levels of accuracy
• 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.
• 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

• 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).
• 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.
• 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

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

Talis Reading list

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

Reading list

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