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2021/22 Undergraduate Module Catalogue

LLLC1426 Business Accounting

20 creditsClass Size: 20

Module manager: David Gilding

Taught: 1 Sep to 31 Jan View Timetable

Year running 2021/22

This module is mutually exclusive with

LUBS1235Introductory Financial Accounting
LUBS1245Introductory Management Accounting

This module is not approved as a discovery module

Module summary

This module allows you to develop an understanding of the language and terminology of accounting. You will also develop an understanding of the techniques and processes of accounting that are used in order to inform business decision making.


The aims of the module are to enable the student to:
-Apply principles of financial and management accounting
-Evaluate financial information

Learning outcomes
On successfulcompletion of this module students will be able to:

- Use relevant financial accounting terminology
- Prepare financial statements for a Ltd Company
- Interpret accounting statements using ratio analysis
- Apply marginal and relevant costing techniques
- Prepare a cash budget
- Apply investment appraisal techniques


The content will cover such areas as
-Income Statement and Statement of Financial Position for a Ltd Company
-Adjustments to final accounts
-Accounting ratios
-Marginal costing
-Budgetary control
-Investment appraisal techniques
-Relevant costing

Teaching methods

Delivery typeNumberLength hoursStudent hours
Private study hours180.50
Total Contact hours19.50
Total hours (100hr per 10 credits)200.00

Private study

- Reading: 80 hours
- Critical reflection on practice: 39 hours
- Examination preparation: 30 hours
- Assignment preparation: 31.5 hours

Opportunities for Formative Feedback

Through regular workshops, monitoring of student contributions and the staged submission of formative assessment.

Methods of assessment

Assessment typeNotes% of formal assessment
In-course Assessment2 hour Exam50.00
In-course Assessment2 hour Exam50.00
Total percentage (Assessment Coursework)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: 30/06/2021 16:23:11


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