Module ACB-1106:
Cyfrifeg Rheolaeth

Module Facts

Run by Bangor Business School

10 Credits or 5 ECTS Credits

Overall aims and purpose

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

Course content

  • Deall y berthynas rhwng cost, cyfaint ac elw;
  • Gallu dosbarthu, amcangyfrif a dyrannu costau a gorbenion;
  • Deall sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli.
  • Dadansoddiad ffiniol;
  • Costiad llawn, costiad wedi’i seilio ar weithgaredd;
  • Cyllidebu, cyfrifo ar gyfer rheolaeth

Assessment Criteria


Trothwy: Mae myfyrwyr yn dangos dealltwriaeth sylfaenol o chyfrifeg reolaethol, ond yn gwneud gwallau o bwys yn eu gwaith.


Da: Mae myfyrwyr yn dangos dealltwriaeth dda ac yn gallu llunio adroddiadau cyfrifo i safon resymol, heb wallau o bwys.


Rhagorol: Mae myfyrwyr yn dangos dealltwriaeth glir ac yn gallu llunio adroddiadau cyfrifo cywir a chlir.

Learning outcomes

  1. Deall sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli

  2. Dangos eu bod yn gyfarwydd â sgiliau cadw cyfrifon.

  3. Gallu dosbarthu, amcangyfrif a dyrannu costau a gorbenion.

  4. Deall y berthynas rhwng cost, cyfaint ac elw.

  5. Gallu defnyddio dulliau costio ffiniol i gynorthwyo â gwneud penderfyniadau yn y tymor byr.

Assessment Methods

Teaching and Learning Strategy


Dwy awr o ddarlithoedd rhyngweithiol yr wythnos.


Tri seminar 1-awr yn ystod y semester.

Private study 77

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
  • 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.


Resource implications for students

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

Talis Reading list

Courses including this module

Compulsory in courses: