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Module ADB-2515:
Cyfrifeg Ariannol

Cyfrifeg Ariannol 2022-23
ADB-2515
2022-23
Bangor Business School
Module - Semester 1
10 credits
Module Organiser: Sara Closs-Davies
Overview

Os ydych wedi cofrestru ar radd BA/BSc Cyfrifeg a Chyllid, rhaid i chi lwyddo gyda marc o 40% yn ymodiwl hwn i symud ymlaen i Flwyddyn 3.

Ymdrin ag uwch faterion cyfrifeg ariannol trwy archwilio amcanion a chynnwys rhai safonau rhyngweithiolcyfrifyddu allweddol. Bydd y ffocws ar gyflwyniad datganiadau ariannol cyhoeddus, datganiadau ariannolcyfunol, cyfrifeg ecwiti i gwmnïau cysylltiedig, a thrin ag asedau diriaethol ac anniriaethol, cyfredol ânanghyfredol. Ym mhob pwnc, bydd gwerthusiad beirniadol yng nghyd-destun safonau rhyngweithiolcyfrifeg gyfredol a sawl dull cyfrifeg berthnasol.

Erbyn llwyddo i gwblhau'r modiwl bydd gennych gwybodaeth a dealltwriaeth o'r pynciau canlynol: Cyflwyno datganiadau ariannol yn unol â safonau rhyngweithiol cyfrifeg; cyfrifo am, a phrisio, stoc; cyfrifo am eiddo, offer a pheiriannau, gan gynnwys eiddo buddsoddiadau, grantiau llywodraeth, asedau anghyffyrddadwy, ac amhariad asedau; rheolau ynglŷn â grwpiau a materion cyfreithiol; paratoi datganiadau ariannol ar gyfer grwpiau; a cyfrifyddu ar gyfer cwmnïau cysylltiol.

Assessment Strategy

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.

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.

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.

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

  • Deall amcanion, datblygiad a chymhwysiad safonau cyfrifyddu dethol.

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

  • Defnyddio dull beirniadol a dadansoddol o ymdrin â chyfrifeg.

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

Assessment method

Exam (Centrally Scheduled)

Assessment type

Crynodol

Description

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

Weighting

40%

Due date

09/11/2022

Assessment method

Exam (Centrally Scheduled)

Assessment type

Crynodol

Description

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

Weighting

60%

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