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Module ADB-2515:
Cyfrifeg Ariannol

Module Facts

Run by Bangor Business School

10.000 Credits or 5.000 ECTS Credits

Semester 1

Organiser: Dr 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 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.

Course content

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

Assessment Criteria

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.

Learning outcomes

  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.

Assessment Methods

Type Name Description Weight
CLASS TEST Prawf ar-lein ganol tymor

Prawf ar-lein cwestiynau amlddewis sy'n asesu pynciau dysgwyd yn ystod y chwe darlith gyntaf.

40.00
EXAM Arholiad diwedd tymor

Arholiad sydd yn asesu syllabus y modiwl. Bydd rhan fwyaf o'r arholiad yn gofyn am waith cyfrifiannu.

60.00

Teaching and Learning Strategy

Hours
Lecture

Un ddarlith 2-awr pob wythnos drwy'r cyfrwng Saesneg, bydd yn cynnwys gweithio trwy cwestiynau ymarfer.

20
Workshop

Bydd gweithdai yn cael eu cynnal drwy'r cyfrwng Gymraeg ac maent yn gyfle i weithio trwy gwestiynau ymarfer a thrafod ellfennau syllabus y modiwl. Bydd yno pum gweithdy yn ystod y semester.

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

Transferable skills

  • 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 sentistevely 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

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).
  • 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.

Resources

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.

Courses including this module

Compulsory in courses:

  • 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)
  • NN44: BSc Accounting and Banking with International Experience year 2 (BSC/ABIE)
  • NN43: BSc Accounting and Banking year 2 (BSC/ACCB)
  • NN46: BSc Accounting and Banking (4 year with Incorp Found) year 2 (BSC/ACCB1)
  • NN3F: BSc Accounting and Banking year 2 (BSC/ACCBF)
  • NN3P: BSc Acc & Banking with Place Yr year 2 (BSC/ACCBP)
  • NL41: BSc Accounting and Economics year 2 (BSC/ACCEC)
  • NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 2 (BSC/ACCEC1)
  • NL4F: BSc Accounting and Economics year 2 (BSC/ACCECF)
  • NL4P: BSc Accounting and Economics with Placement Year year 2 (BSC/ACCECP)
  • NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 2 (BSC/ACCF1)
  • NN4H: BSc Accounting and Finance year 2 (BSC/ACCFIN)
  • NN4F: BSc Accounting and Finance year 2 (BSC/ACCFINF)
  • N402: BSc Accounting & Finance (with International Experience) year 2 (BSC/ACCFINIE)
  • NN4P: BSc Accounting and Finance with Placement Year year 2 (BSC/ACCFINP)
  • NL42: BSc Accounting and Economics with International Experience year 2 (BSC/AEIE)
  • N406: BSc Accounting and Finance (Bangor International College) year 2 (BSC/BICAF)
  • N203: BSc Business Man with Acc (Bangor Uni International College) year 2 (BSC/BICBMA)
  • NN24: BSc Management with Account (Bangor International College) year 2 (BSC/BICMNA)
  • N2ND: BSc Business Management with Accounting year 2 (BSC/BMA)
  • N2NF: BSc Business Man with Account (4 yr with Incorp Foundation) year 2 (BSC/BMA1)
  • N3NF: BSc Business Management with Accounting year 2 (BSC/BMAF)
  • N2NP: BSc Business Management with Accounting with Placement Year year 2 (BSC/BMAP)
  • M1N4: LLB Law with Acc and Finance year 2 (LLB/LAF)
  • M1NB: LLB Law with Accounting & Finance (4yr with Incorp Found) year 2 (LLB/LAF1)
  • M103: LLB Law with Accounting & Finance (Intl Exp) year 2 (LLB/LIA)

Optional in courses:

  • N107: BA Business year 2 (BA/BUS)
  • L190: BSc Business Economics year 2 (BSC/BEC)
  • L19B: BSc Business Economics (4 year with Incorporated Foundation) year 2 (BSC/BEC1)
  • L19F: BSc Business and Economics year 2 (BSC/BECF)
  • L191: BSc Business Economics with International Experience year 2 (BSC/BECIE)
  • L19P: BSc Business Economics with Placement Year year 2 (BSC/BECP)
  • L192: BSc Business Economics (Bangor International College) year 2 (BSC/BICBE)
  • N2N5: BSc Business Management and Marketing year 2 (BSC/BMM)
  • N2NC: BSc Business Man & Marketing (4 yr with Incorp Foundation) year 2 (BSC/BMM1)
  • N5NF: BSc Business Management and Marketing year 2 (BSC/BMMF)
  • N5NP: BSc Business Management and Marketing with Placement Year year 2 (BSC/BMMP)
  • NNM1: BSc Business Studies & Marketing with Intl Experience year 2 (BSC/BSMIE)
  • NN1M: BSc Business Studies and Marketing year 2 (BSC/BSMKT)
  • NN1K: BSc Business Studies & Marketing (4 year with Incorp Found) year 2 (BSC/BSMKT1)
  • IN00: BSc Computer Information Systems for Business year 2 (BSC/CISB)
  • IN0B: BSc Computer Information Sys for Bus (4 year w Incorp Found) year 2 (BSC/CISB1)
  • IN02: BSc Computer Information Systems for Business (Franchised) year 2 (BSC/CISBF)

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