Rhedir gan Bangor Business School - (Changsha)

20.000 Credydau neu 10.000 Credyd ECTS

Semester 1 a 2

Trefnydd: Ms Wendy Ashurst

Financial accounting:

To provide an introduction to basic book-keeping skills, and to develop a broad understanding of accounting theory, concepts and conventions.

Management accounting:

To provide an introduction to the role of management accounting in decision-making and managing an organisation.

The financial accounting section of this module introduces book-keeping skills and techniques and also includes accounting concepts and conventions which guide corporate accounting practice. The content encompasses measuring and reporting the financial position of an organisation; measuring and reporting the financial performance of an organisation; and book-keeping and the preparation of company and sole-trader accounts.

The management accounting section of this module encompasses marginal analysis; full costing; marginal and costing profit statements; and cash budgets.

rhagorol

A- to A+ (70%+): Outstanding performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

dda

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.

C- i C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

1. Management Accounting: Understand the difference between Marginal and Absorption Costing and be able to prepare their Profit Statements

2. Financial accounting: Demonstrate familiarity with basic book-keeping skills.

3. Financial accounting: Be capable of preparing accounts for sole traders and companies.

4. Financial accounting: Demonstrate an understanding of accounting concepts, conventions and theory.

5. Management accounting: Understand the relationships between cost, volume and profit.

6. Management accounting: Be able to classify, estimate and allocate costs and overheads.

7. Management accounting: Be able to prepare a cash budget and be able to understand how they are used for planning and control.

Math	Enw	Disgrifiad	Pwysau
	Class test 1		20.00
	Class test 2		20.00
	Exam 1		30.00
	Exam 2		30.00

		Oriau
Private study	Reading Preparation for lectures Solving exercises for drop-in sessions	154
Tutorial	Management accounting: 2 1-hour drop-in sessions	2
Lecture	Management Accounting: a 2-hour lecture each week	20
Lecture	Financial Accounting: a 2-hour lecture each week	20
Tutorial	Financial Accounting: 4 1-hour drop-in sessions	4

• Numeracy - Proficiency in using numbers at appropriate levels of accuracy
• Computer Literacy - Proficiency in using a varied range of computer software
• Information retrieval - Able to access different and multiple sources of information
• 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.
• Management - Able to utilise, coordinate and control resources (human, physical and/or financial)

Rhestr ddarllen Talis

http://readinglists.bangor.ac.uk/modules/asb-1170.html

Rhestr ddarllen

McLaney, E. and Atrill, P. (2018). Accounting and Finance: An Introduction, 9th ed. Pearson, ISBN: 978-1-292-20448-2. Older editions of the textbook are also OK for this course.

Rhagofynnol ar gyfer:

• ASB-2707: Management Accounting 1 & 2

Gorfodol mewn cyrsiau:

• N405: BSc Accounting & Finance (Bangor College, China) year 1 (BSC/AFBC)
• N392: BSc Banking & Finance (Bangor College, China) year 1 (BSC/BFINBC)