Available to BSc Accounting and Finance, BSc MBF students only
Exclusions
none
Description
These linked modules examine the principles and practice of double entry book keeping and the preparation of the final accounts of sole traders, partnerships and clubs including incomplete records. Also introduced are the preparation and interpretation of the accounts of limited companies, accounting theory and the structure of the current UK regulatory system.
Learning Outcomes
On completion of these linked modules the student will be able to: explain the principles of double entry book keeping; enter transactions into an accounting system using the double entry method of recording; prepare final accounts of sole traders, partnerships and companies; explain the accounting regulatory structure; explain accounting concepts and conventions.