Modiwl ADB-2515:
Cyfrifeg Ariannol
Ffeithiau’r Modiwl
Rhedir gan Bangor Business School
10.000 Credydau neu 5.000 Credyd ECTS
Semester1
Trefnydd: Dr Sara Closs-Davies
Amcanion cyffredinol
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.
Cynnwys cwrs
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.
Meini Prawf
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.
rhagorol
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.
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.
Canlyniad dysgu
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Deall y gwahanol fathau o berthynas a all fodoli mewn cwmnïau grŵp a’r dulliau cyfrifyddu priodol.
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Defnyddio dull beirniadol a dadansoddol o ymdrin â chyfrifeg.
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Paratoi cyfrifon grŵp yn unol ag egwyddorion o safonau cyfrifyddu perthnasol a chyffredinol derbyniol, gyda phwyslais ar Safonau Cyfrifyddu Rhyngwladol;
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Deall amcanion, datblygiad a chymhwysiad safonau cyfrifyddu dethol.
Dulliau asesu
Math | Enw | Disgrifiad | Pwysau |
---|---|---|---|
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 |
Strategaeth addysgu a dysgu
Oriau | ||
---|---|---|
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 |
Sgiliau Trosglwyddadwy
- 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
Sgiliau pwnc penodol
- 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.
Adnoddau
Goblygiadau o ran adnoddau ar gyfer myfyrwyr
Awgrymwyd i fyfyrwyr prynu’r gwerslyfr craidd i'r modiwl hwn.
Rhestr ddarllen Talis
http://readinglists.bangor.ac.uk/modules/adb-2515.htmlRhestr ddarllen
Gwerslyfr craidd: Elliott, B. & Elliott, J. 2019. Financial Accounting and Reporting. 19th Edition, Pearson.
Cyrsiau sy’n cynnwys y modiwl hwn
Gorfodol mewn cyrsiau:
- 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)
Opsiynol mewn cyrsiau:
- 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)