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2021/22 Undergraduate Module Catalogue

LLLC0102 Introduction to Accounting

20 creditsClass Size: 18

Module manager: David Gilding
Email: d.gilding@leeds.ac.uk

Taught: Semester 2 (Jan to Jun) View Timetable

Year running 2021/22

This module is mutually exclusive with

LUBS1245Introductory Management Accounting

This module is not approved as a discovery module

Objectives

To enable students to:
-develop an understanding of introductory principles of financial accounting
-develop an understanding of introductory principles of management accounting.

Learning outcomes
Knowledge of :
- Financial accounting terminology
- Financial accounting statements
- Sources of finance available to organisations
- Interpretation of accounting statements
- Marginal costing techniques
- Absorption costing techniques

Skills outcomes
Ability to :
-Prepare an Income Statement and a Statement of Financial Position with basic adjustments for a limited company
-Interpret financial statements using suitable accounting ratios
-Apply and interpret marginal and absorption costing techniques


Syllabus

The content will cover such areas as

Consideration of theory and practice in relation to :
-Financial accounting terminology
-Financial accounting statements
-Sources of finance available to organisations
-Interpretation of accounting statements
-Marginal costing techniques

Teaching methods

Due to COVID-19, teaching and assessment activities are being kept under review - see module enrolment pages for information

Delivery typeNumberLength hoursStudent hours
Workshop112.0022.00
Seminar51.005.00
Private study hours173.00
Total Contact hours27.00
Total hours (100hr per 10 credits)200.00

Private study

Reading 80 hours
Critical reflection on practice 33 hours
Preparation for seminars 30 hours
Examination preparation 30 hours

Opportunities for Formative Feedback

Through regular workshops, monitoring of student contributions, formative feedback and the staged submission of coursework

Methods of assessment

Due to COVID-19, teaching and assessment activities are being kept under review - see module enrolment pages for information


Coursework
Assessment typeNotes% of formal assessment
In-course Assessment2 hour in-course exam50.00
Total percentage (Assessment Coursework)50.00

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


Exams
Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)2 hr 50.00
Total percentage (Assessment Exams)50.00

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

Reading list

There is no reading list for this module

Last updated: 30/06/2021 16:23:09

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