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2018/19 Taught Postgraduate Module Catalogue

LUBS5813M Business Accounting

10 creditsClass Size: 50

Module manager: John Smith
Email: J.E.Smith@lubs.leeds.ac.uk

Taught: Semester 2 (Jan to Jun) View Timetable

Year running 2018/19

This module is not approved as an Elective

Objectives

On completion of the module, you should:

- Be familiar with the meaning of (most) accounting terminology;
- Be aware of the types of financial statements that are included in a published set of accounts, and have developed an understanding of how these statements are produced;
- Be able to interpret financial information arising from virtually any organisation;
- Be able to understand the distinctions between accounting information produced by an organisation for external publication in the form of financial statements and accounting information produced for the internal purposes of planning, decision-making, control and performance measurement;
- Be able to apply principles associated with the analysis of cost behaviour, the assessment of the viability of short and long-term projects, and the analysis of deviations between actual and budgeted results.

Syllabus

- Introduction to the meaning and preparation of the basic financial statements - Balance Sheet, Profit and Loss Account and - Cash Flow Statement;
- Valuation issues in accounting;
- Analysis and interpretation of accounting information;
- Principles of absorption and activity-based costing;
- Cost-Volume-Profit analysis;
- Capital Investment Appraisal;
- Quantitative and qualitative aspects of budgeting.

Teaching methods

Delivery typeNumberLength hoursStudent hours
Workshop47.0028.00
Private study hours72.00
Total Contact hours28.00
Total hours (100hr per 10 credits)100.00

Private study

Circa 40 hours of review reading and practice questions, supported by circa 30 hours examination revision.

Opportunities for Formative Feedback

Progress will be monitored by individual and group contributions made to classes and formative feedback will be given to such contributions.

Methods of assessment


Exams
Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)3 hr 100.00
Total percentage (Assessment Exams)100.00

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading list

The reading list is available from the Library website

Last updated: 23/01/2020

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