Cyfrifeg Rheolaeth ac Ariannol
Run by Bangor Business School
20 Credits or 10 ECTS Credits
Semester 1 & 2
Organiser: Dr Sara Closs-Davies
Overall aims and purpose
Cyfrifeg ariannol: Rhoi cyflwyniad i sgiliau sylfaenol cadw cyfrifon, a datblygu dealltwriaeth eang o theori, cysyniadau a chonfensiynau cyfrifeg.
Cyfrifeg rheolaeth: Rhoi cyflwyniad i swyddogaeth cyfrifeg rheolaeth mewn gwneud penderfyniadau a rheoli sefydliad.
- Mesur sefyllfa ariannol sefydliad a rhoi adroddiad ar hynny;
- Mesur perfformiad ariannol sefydliad a rhoi adroddiad ar hynny;
- Cadw cyfrifon a pharatoi cyfrifon unig fasnachwyr a chwmniau.
- Dadansoddiad ffiniol;
- Costiad llawn, costiad ar sail gweithgarwch ;
- Cyllidebu, cyllidebau ariannol, a chyfrifo ar gyfer rheolaeth.
Trothwy Myfyrwyr yn dangos dealltwriaeth sylfaenol o gyfrifeg ariannol a chyfrifeg rheolaeth, ond yn gwneud camgymeriadau o bwys yn eu gwaith.
Da Myfyrwyr yn dangos dealltwriaeth dda ac yn gallu cynhyrchu datganiadau cyfrifeg i safon resymol, heb gamgymeriadau o bwys.
Rhagorol Myfyrwyr yn dangos dealltwriaeth glir ac yn gallu cynhyrchu datganiadau cyfrifeg cywir a chlir.
Cyfrifeg ariannol: Dangos cynefindra â sgiliau sylfaenol cadw cyfrifon.
Cyfrifeg ariannol: Gallu paratoi cyfrifon ar gyfer unig fasnachwyr a chwmniau.
Cyfrifeg ariannol: Dangos dealltwriaeth o gysyniadau, confensiynau a theoriau cyfrifeg.
Cyfrifeg rheolaeth: Deall y berthynas rhwng cost, cyfaint ac elw.
Cyfrifeg rheolaeth: Gallu dosbarthu, amcangyfrif a dyrannu costau a gorbenion.
Cyfrifeg rheolaeth: Deall sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli a pharatoi cyllidebau ariannol.
|CLASS TEST||Prawf Dosbarth - Sem 1||15|
|EXAM||Arholiad - Sem 1 1.5 awr||35|
|CLASS TEST||Prawf Dosbarth - Sem 2||15|
|EXAM||Arholiad - Sem 2 1.5 awr||35|
Teaching and Learning Strategy
Semester 1: Cyfrifeg Rheolaeth
Semester 2: Cyfrifeg Ariannol
Semester 2: Cyfrifeg ariannol - Dau sesiwn 'galw-heibio' 1-awr yn Semester 2
Cyfrifeg rheolaeth - Dau sesiwn 'galw-heibio' 1-awr yn Semester 1
Semester 1: Cyfrifeg rheolaeth - Un darlith rhyngweithiol 2-awr yr wythnos
Semester 2: Cyfrifeg ariannol - Un darlith rhyngweithiol 2-awr yr wythnos
- 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 listhttp://readinglists.bangor.ac.uk/modules/acb-1110.html
Courses including this module
Compulsory in courses:
- NR43: BA Accounting/Italian year 1 (BA/AIT)
- NR44: BA Accounting/Spanish year 1 (BA/ASP)
- NM11: BA Business and Law year 1 (BA/BUSALAW)
- NM1B: BA Business and Law (4 year with Incorporated Foundation) year 1 (BA/BUSLAW1)
- N100: BA Business Studies year 1 (BA/BUSS)
- NR41: BA French/Accounting year 1 (BA/FRA)
- NR42: BA German/Accounting year 1 (BA/GA)
- NN44: BSc Accounting and Banking with International Experience year 1 (BSC/ABIE)
- NN43: BSc Accounting and Banking year 1 (BSC/ACCB)
- NN46: BSc Accounting and Banking (4 year with Incorp Found) year 1 (BSC/ACCB1)
- NL41: BSc Accounting and Economics year 1 (BSC/ACCEC)
- NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 1 (BSC/ACCEC1)
- NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 1 (BSC/ACCF1)
- NN4H: BSc Accounting and Finance year 1 (BSC/ACCFIN)
- N402: BSc Accounting & Finance (with International Experience) year 1 (BSC/ACCFINIE)
- NL42: BSc Accounting and Economics with International Experience year 1 (BSC/AEIE)
- L190: BSc Business Economics year 1 (BSC/BEC)
- L19B: BSc Business Economics (4 year with Incorporated Foundation) year 1 (BSC/BEC1)
- L191: BSc Business Economics with International Experience year 1 (BSC/BECIE)
- 8V55: BSc Banking and Finance (with International Experience) year 1 (BSC/BFIE)
- N391: BSc Banking and Finance year 1 (BSC/BFIN)
- N39B: BSc Banking and Finance (4 year w Incorporated Foundation) year 1 (BSC/BFIN1)
- N101: BSc Business Studies year 1 (BSC/BS)
- N10B: BSc Business Studies (4 year with Incorporated Foundation) year 1 (BSC/BS1)
- NNM1: BSc Business Studies & Marketing with Intl Experience year 1 (BSC/BSMIE)
- NN1M: BSc Business Studies and Marketing year 1 (BSC/BSMKT)
- NN1K: BSc Business Studies & Marketing (4 year with Incorp Found) year 1 (BSC/BSMKT1)
- L111: BSc Financial Economics year 1 (BSC/FINEC)
- L11B: BSc Financial Economics (4 year w Incorporated Foundation) year 1 (BSC/FINEC1)
- N501: BSc Marketing year 1 (BSC/MKT)
- N50B: BSc Marketing (4 year with Incorporated Foundation) year 1 (BSC/MKT1)
- N2NK: BSc Management with Accounting year 1 (BSC/MWACC)
- N2NL: BSc Management with Accounting (4 year with Incorp Found) year 1 (BSC/MWACC1)
- M1N4: LLB Law with Acc and Finance year 1 (LLB/LAF)
- M1NB: LLB Law with Accounting & Finance (4yr with Incorp Found) year 1 (LLB/LAF1)
Optional in courses:
- NQ26: BA Astudiaethau Busnes a Chymraeg year 1 (BA/ABCH)
- N1R1: BA Bus Stud with French year 1 (BA/BSFR)
- N1R2: BA Business Studies with German year 1 (BA/BSGER)
- N1R3: BA Business Studies with Italian year 1 (BA/BSIT)
- N1R4: BA Business Studies with Spanish year 1 (BA/BSSP)
- N1T1: BA Business Studies and Chinese year 1 (BA/BUSCH)
- NR1C: BA Business Studies/French year 1 (BA/BUSSF)
- NR1F: BA Business Studies and German year 1 (BA/BUSSG)
- NR1H: BA Business Studies and Italian year 1 (BA/BUSSI)
- NR1K: BA Business Studies and Spanish year 1 (BA/BUSSS)
- N5R3: BA Marketing with Italian year 1 (BA/MKITAL)
- N5R1: BA Marketing with French year 1 (BA/MKTFR)
- NR51: BA Marketing and French (4 year) year 1 (BA/MKTFR#)
- N5R2: BA Marketing with German year 1 (BA/MKTGER)
- NR52: BA Marketing and German (4 year) year 1 (BA/MKTGER4)
- NR53: BA Marketing and Italian (4 year) year 1 (BA/MKTITAL)
- NR54: BA Marketing and Spanish (4 year) year 1 (BA/MKTSP)
- N5R4: BA Marketing with Spanish year 1 (BA/MKTSP#)
- IN00: BSc Computer Information Systems for Business year 1 (BSC/CISB)
- IN0B: BSc Computer Information Sys for Bus (4 year w Incorp Found) year 1 (BSC/CISB1)
- GN41: BSC Computer Science for Business year 1 (BSC/CSFB)
- GN4B: BSc Computer Science for Business (4 year with Incorp Found) year 1 (BSC/CSFB1)
- C6N1: BSc Sport Science & Business Management year 1 (BSC/SSB)
- M100: LLB Law year 1 (LLB/L)
- M11B: LLB Law (4 year with Incorporated Foundation) year 1 (LLB/L1)