Module ADB-1110:
Cyfrifeg Rheolaeth ac Ariannol

Module Facts

Run by Bangor Business School

20 Credits or 10 ECTS Credits

Semester 1 & 2

Organiser: Dr Sara Closs-Davies

Overall aims and purpose

Nodir mai dwbl-modiwl yw hwn sy'n cyflwyno cyfrifeg ariannol yn semester 1 a chyfrifeg rheolaeth yn semester 2.

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.

Course content

Mae adran cyfrifeg ariannol y modiwl yn rhoi cyflwyniad i sgiliau a thegnegau cadw cyfrifon ac hefyd yn cynnwys cysyniadau a chonfensiynau cyfrifeg sydd yn arwain arferion cyfrifeg corfforaethol. Bydd yr adran yn cynnwys, ond ddim yn gyfyngedig i, mesur sefyllfa ariannol sefydliadau a rhoi adroddiad ar hynny; mesur perfformiad ariannol sefydliad a rhoi adroddiad ar hynny a cadw cyfrifon a pharatoi cyfrifon unig fasnachwyr a chwmniau.

Mae adran cyfrifeg rheolaeth y modiwl yn cynnwys, ond ddim yn gyfyngedig i, dadansoddi ffiniol; costiad llawn; datganiadau elw ar sail costio ymylol a chostio amsugnol a chyllidebau ariannol.

Assessment Criteria

C- to C+

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.

threshold

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.

excellent

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.

good

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.

Learning outcomes

  1. Cyfrifeg ariannol: Gallu paratoi cyfrifon ar gyfer unig fasnachwyr a chwmniau.

  2. Cyfrifeg rheolaeth: Gallu dosbarthu, amcangyfrif a dyrannu costau a gorbenion.

  3. Cyfrifeg ariannol: Dangos cynefindra â sgiliau sylfaenol cadw cyfrifon.

  4. Cyfrifeg rheolaeth: Deall y berthynas rhwng cost, cyfaint ac elw.

  5. Cyfrifeg rheolaeth: Deall y gwahaniaeth rhwng costio ymylol a chostio amsugnol a gallu paratoi eu datganiadau elw

  6. Cyfrifeg ariannol: Dangos dealltwriaeth o gysyniadau, confensiynau a theoriau cyfrifeg.

  7. Cyfrifeg rheolaeth: Deall sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli a pharatoi cyllidebau ariannol.

Assessment Methods

Type Name Description Weight
EXAM Arholiad 1

Arholiad diwedd y semester sy'n asesu dealltwriaeth a sgiliau paratoi datganiadau ariannol i gwmnïau cyfyngedig a chysyniadau a chonfensiynau allweddol cyfrifeg.

30
CLASS TEST Prawf Dosbarth 1

Prawf dosbarth yng nghanol y semester sy’n asesu dealltwriaeth a sgiliau paratoi datganiadau ariannol i fusnesau hunan-berchnogaeth a/neu bartneriaethau.

20
CLASS TEST Prawf Dosbarth 2

Prawf dosbarth yng nghanol y semester sy'n asesu dealltwriaeth a sgiliau cyfrifo rheolaethol.

20
EXAM Arholiad 2

Arholiad diwedd y semester sy'n asesu dealltwriaeth a sgiliau cyfrifyddu rheolaeth.

30

Teaching and Learning Strategy

Hours
Tutorial

Cyfrifeg rheolaeth: 2 sesiwn galw-heibio 1-awr yr un yn y cyfrwng Gymraeg.

2
Lecture

Cyfrifeg rheolaeth: Darlith wythnosol 2-awr yn y cyfrwng Saesneg.

20
Tutorial

Cyfrifeg ariannol: 4 sesiwn galw-heibio 1-awr yr un yn y cyfrwng Gymraeg.

4
Lecture

Cyfrifeg ariannol: darlith wythnosol 2-awr yr un yn y cyfrwng Saesneg.

20
Private study
  • Darllen
  • Paratoi tuag at darlithoedd
  • Datrys ymarferion tuag at sesiynau galw-heibio
154

Transferable skills

  • 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)

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
  • knowledge of theories and empirical evidence concerning financial management, risk and the operation of capital markets (in cases of degrees with significant finance content).
  • 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).
  • 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.

Resources

Talis Reading list

http://readinglists.bangor.ac.uk/modules/adb-1110.html

Reading list

McLaney, E. and Atrill, P. (2018). Accounting and Finance: An Introduction, 9fed argraffiad. Pearson, ISBN: 978-1-292-20448-2. Mae'n dderbyniol defnyddio argraffiadau hynach i'r cwrs hwn.

Courses including this module

Compulsory in courses:

Optional in courses: