Programme And Module Handbook
Course Details in 2022/23 Session

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Module Title LC Financial Accounting and Accountability
SchoolBirmingham Business School
Department Accounting
Module Code 07 31806
Module Lead Jo Watkins
Level Certificate Level
Credits 20
Semester Semester 1
Restrictions None
Description This module introduces the function and practice of financial accounting. The syllabus explores the underlying concepts and regulatory framework which underpin financial accounting, the principles of double entry bookkeeping, the nature of internal control, the preparation of the final accounts and the interpretation of financial accounting information. The module also introduces the concept of accountability
Learning Outcomes By the end of the module, students should be able to:
  • Explain the need for the provision of accounting information.
  • Apply the principles of double entry bookkeeping.
  • Prepare the basic financial statements of sole traders and limited companies.
  • Discuss the information in published financial reports.
  • Appraise and interpret financial accounting information.
  • Examine different aspects of accountability and the importance of holding stakeholders and others to account.
Assessment 31806-01 : Coursework : Coursework (50%)
31806-02 : Examination : Exam (Centrally Timetabled) - Written Unseen (50%)
Assessment Methods & Exceptions Assessments: 1 hour class test (30%) 3 hour examination (70%)
Reassessment: 3 hour examination (100%)
Other Dubai version of existing Birmingham based module 32179
Reading List