Course Details in 2018/19 Session

Module Title	Basic Accounting A
School	Birmingham Business School
Department	Accounting and Finance (DNU)
Module Code	07 14441
Module Lead	N. Rowbottom
Level	Certificate Level
Credits	10
Semester	Semester 1
Pre-requisites
Co-requisites	Basic Accounting B - (07 11055)
Restrictions	Available to BSc Accounting and Finance, BSc MBF students only
Exclusions
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 approve and interpret limited company financial statements including incomplete records. Also introduced are the preparation and interpretation of the accounts of limited companies, accounting theory and the structure of the current regulatory system.
Learning Outcomes	By the end of the module the student should 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.
Assessment	14441-01 : Coursework : Coursework (25%) 14441-02 : Exam : Exam (Centrally Timetabled) - Written Unseen (75%)
Assessment Methods & Exceptions	(assessed jointly with linked module 07 11055) 3 hr examination 75%, continuous assessment 25%
Other
Reading List	Thomas A, An Introduction to Financial Accounting Alexander & Nobes, Financial Accounting