Programme And Module Handbook
 
Course Details in 2018/19 Session


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Module Title Basic Accounting A
SchoolBirmingham Business School
Department Accounting and Finance (DNU)
Module Code 07 11054
Module Lead Dr AP Thomas
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 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.
Assessment
Assessment Methods & Exceptions (assessed jointly with linked module 07 11055) 3 hr examination 75%, continuous assessment 25%
Other none
Reading List Thomas A, An Introduction to Financial Accounting