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Module Specifications

Archived Version 2003 - 2004

Module Title Accounting
Module Code AC570
School DCUBS

Online Module Resources

Module Co-ordinatorDr Ruth MattimoeOffice NumberQ238
Level 5 Credit Rating 5
Pre-requisite None
Co-requisite None
Module Aims
(a) To provide an overview of the role of accounting information for both external users and for company management. (b) To develop a general understanding of the main accounting techniques of direct relevance to managers in the areas of planning, decision making and performance management. (c) To develop a practical understanding of financial statements, what they mean and how to analyse them using use of ratio analysis (d) To involve participants in case presentations and problem analysis, by means of seminars.

Learning Outcomes
At the end of this module, participants will have developed: (a) an ability to interpret financial statements and to understand how managerial decisions are made; (b) an understanding of how accounting interacts with other key business functions; (c) an awareness of the evolutionary nature of accounting information systems and of the changing role of the accountant, in relation to management within the firm; (d) through the use of interactive case study teaching methods, transferable verbal and written reasoning, communication and presentation skills will be imparted, practised and explicitly assessed.

Indicative Time Allowances
Hours
Lectures 0
Tutorials 0
Laboratories 0
Seminars 0
Independent Learning Time 75

Total 75
Placements
Assignments
NOTE
Assume that a 5 credit module load represents approximately 75 hours' work, which includes all teaching, in-course assignments, laboratory work or other specialised training and an estimated private learning time associated with the module.

Indicative Syllabus
Assessment
Continuous Assessment50% Examination Weight50%
Indicative Reading List
Recommended Reading: Atrill, P. and Mc Laney, E. (2002) (A), 'Financial Accounting for Non-specialists' 3rd edition, Essex: Pearson Education Limited. Supplementary Reading: Atrill, P. and Mc Laney, E. (latest) (B), 'Management Accounting for Non-specialists' 3rd edition, Essex: Pearson Education Limited. Barker, R. (2001), 'Determining Value : Valuation Models and Financial Statements' Essex: Pearson Education Ltd. Gernon, H. and Meek, G.K. (2001), 'Accounting: an International Perspective' 5th edition, McGraw Hill. Horngren, C.T., Datar, S.M., Foster, G. (latest), 'Cost Accounting, A Managerial Emphasis' 11th edition, New Jersey : Upper Saddle River, Prentice Hall Jones, M. (2002), 'Financial Accounting for non-specialists' Wiley. Nobes, C. and Parker, R. (2004), 'Comparative International Accounting' 7th edition, Financial Times, Prentice Hall. O' Regan, P. (2001), 'Financial Information Analysis' Chichester, John Wiley and Sons. Rutterford, J. (1998), 'Financial Strategy: Adding Shareholder Value' Wiley, The Open University Business School. Walsh, C., (2003), 'Key Management Ratios' 3rd edition, Financial Times, Prentice Hall. Weetman, P. (latest), 'Financial and Management Accounting : An Introduction' 2nd edition, Essex: Pearson Education Ltd. Relevant articles and cases.
Programme or List of Programmes
GDBMGDip in Management
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