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

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

Cyfrifeg ariannol:

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.

Cyfrifeg rheolaeth:

Dadansoddiad ffiniol; Costiad llawn, costiad ar sail gweithgarwch ; Cyllidebu, cyllidebau ariannol, a chyfrifo ar gyfer rheolaeth.

Assessment Criteria

C- to C+

50-59% Dangoswyd dealltwriaeth dderbyniol o dechnegau cyfrifeg neu gwaith paratoi datganiadau ariannol gyda rhai gwallau yng ngwaith cyfrifeg neu yn natganiadau ariannol. Dangoswyd dealltwriaeth dderbyniol yn faterion cysyniadau, ond gyda rhai camddealltwriaeth. Defnyddio rhai deunyddiau ychwanegol i'r cynnwys darlith.

threshold

40-49% Trothwy Myfyrwyr yn dangos dealltwriaeth sylfaenol o gyfrifeg ariannol a chyfrifeg rheolaeth, ond yn gwneud camgymeriadau o bwys yn eu gwaith.

excellent

70%+ Rhagorol Myfyrwyr yn dangos dealltwriaeth glir ac yn gallu cynhyrchu datganiadau cyfrifeg cywir a chlir.

good

60-69% Da Myfyrwyr yn dangos dealltwriaeth dda ac yn gallu cynhyrchu datganiadau cyfrifeg i safon resymol, heb gamgymeriadau o bwys.

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 sut y defnyddir cyllidebau ar gyfer cynllunio a rheoli a pharatoi cyllidebau ariannol.

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

Assessment Methods

Type Name Description Weight
EXAM Arholiad

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

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

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

20
EXAM Arholiad

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

Hunan-addysgu, gan gynnwys: - darllen; - paratoi tuag at ddarlithoedd; - paratoi tuag at sesiynau galw-heibio; - ymarfer ac ateb cwestiynau ychwanegol (e.e. yn y gwerslyfr, ar Blackboard ayb.) - paratoi tuag at brofion dosbarth ac arholiadau.

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: