Rhedir gan Bangor Business School

10.000 Credyd neu 5.000 Credyd ECTS

Semester 1

Trefnydd: 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- i 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.

ardderchog

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.

da

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.

trothwy

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.

Math	Enw	Disgrifiad	Pwysau
PRAWF DOSBARTH	Prawf dosbarth	Prawf dosbarth yng nghanol y semester sy'n asesu dealltwriaeth a sgiliau sy'n ymwneud â: safonau, cysyniadau a chonfensiynau cyfrifeg; a chyfrifo a pharatoi rhannau allweddol datganiadau ariannol.	40.00
ARHOLIAD	Arholiad diwedd tymor S1 1.5 awr	Arholiad diwedd y semester sy'n asesu dealltwriaeth a sgiliau: paratoi cyfrifon i grŵp o gwmnïau; safonau, cysyniadau a chonfensiynau cyfrife; a pharatoi nodiadau ychwanegol datganiadau ariannol.	60.00

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

• Llythrennedd - Medrusrwydd mewn darllen ac ysgrifennu drwy amrywiaeth o gyfryngau
• Rhifedd - Medrusrwydd wrth ddefnyddio rhifau ar lefelau priodol o gywirdeb
• Hunanreolaeth - Gallu gweithio mewn ffordd effeithlon, prydlon a threfnus. Gallu edrych ar ganlyniadau tasgau a digwyddiadau, a barnu lefelau o ansawdd a phwysigrwydd
• Archwilio - Gallu ymchwilio ac ystyried dewisiadau eraill
• Adalw gwybodaeth - Gallu mynd at wahanol ac amrywiol ffynonellau gwybodaeth
• Sgiliau Rhyngbersonol - Gallu gofyn cwestiynau, gwrando'n astud ar atebion a'u harchwilio
• Dadansoddi Beirniadol & Datrys Problem - Gallu dadelfennu a dadansoddi problemau neu sefyllfaoedd cymhleth. Gallu canfod atebion i broblemau drwy ddadansoddiadau ac archwilio posibiliadau
• Dadl - Gallu cyflwyno, trafod a chyfiawnhau barn neu lwybr gweithredu, naill ai gydag unigolyn neu mewn grwˆp ehangach
• Hunanymwybyddiaeth & Ystyried - Bod yn ymwybodol o'ch cryfderau, gwendidau, nodau ac amcanion eich hun. Gallu adolygu ,cloriannu a myfyrio'n rheolaidd ar eich perfformiad eich hun ac eraill.

• 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.

Goblygiadau o ran adnoddau ar gyfer myfyrwyr

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

Rhestrau Darllen Bangor (Talis)

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

Rhestr ddarllen

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

Gorfodol mewn cyrsiau:

• N400: BA Accounting and Finance year 2 (BA/AF)
• N401: BA Accounting & Finance (with International Experience) year 2 (BA/AFIE)
• 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)
• NL41: BSc Accounting and Economics year 2 (BSC/ACCEC)
• NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 2 (BSC/ACCEC1)
• NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 2 (BSC/ACCF1)
• NN4H: BSc Accounting and Finance year 2 (BSC/ACCFIN)
• N402: BSc Accounting & Finance (with International Experience) year 2 (BSC/ACCFINIE)
• NL42: BSc Accounting and Economics with International Experience year 2 (BSC/AEIE)
• N406: BSc Accounting and Finance (Bangor International College) year 2 (BSC/BICAF)
• NN24: BSc Management with Account (Bangor International College) year 2 (BSC/BICMNA)
• N2NK: BSc Management with Accounting year 2 (BSC/MWACC)
• N2NL: BSc Management with Accounting (4 year with Incorp Found) year 2 (BSC/MWACC1)
• 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)

Opsiynol mewn cyrsiau:

• N1R1: BA Bus Stud with French year 2 (BA/BSFR)
• N1R2: BA Business Studies with German year 2 (BA/BSGER)
• N1R3: BA Business Studies with Italian year 2 (BA/BSIT)
• N1R4: BA Business Studies with Spanish year 2 (BA/BSSP)
• N107: BA Business year 2 (BA/BUS)
• NM11: BA Business and Law year 2 (BA/BUSALAW)
• NM1B: BA Business and Law (4 year with Incorporated Foundation) year 2 (BA/BUSLAW1)
• L190: BSc Business Economics year 2 (BSC/BEC)
• L19B: BSc Business Economics (4 year with Incorporated Foundation) year 2 (BSC/BEC1)
• L191: BSc Business Economics with International Experience year 2 (BSC/BECIE)
• L192: BSc Business Economics (Bangor International College) year 2 (BSC/BICBE)
• N106: BSc Business Stud & Finance (Bangor International College) year 2 (BSC/BICBSF)
• NN1H: BSc Business Studies and Finance year 2 (BSC/BSFIN)
• NN1J: BSc Business Studies and Finance (4 year with Incorp Found) year 2 (BSC/BSFIN1)
• 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)