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2022/23 Undergraduate Module Catalogue

LLLC1442 Business Accounting

20 creditsClass Size: 45

Module manager: David Gilding

Taught: 1 Feb to 31 Jan (12mth) View Timetable

Year running 2022/23

This module is mutually exclusive with

LLLC1426Business Accounting
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 hours178.00
Total Contact hours22.00
Total hours (100hr per 10 credits)200.00

Private study

All modules on this programme are delivered by block teaching which distributes the 22 hours of teaching over a number of days/weeks using a combination of Lectures, Seminars and Workshops

Private Study Time
Reading - 40
Assignment preparation/research - 40 hours
Assignment writing - 40 hours
Online activities - 58 hours

Opportunities for Formative Feedback

Through workshops, tutorials, submissions of draft coursework and online activities.

Methods of assessment

Assessment typeNotes% of formal assessment
Online Assessment2 hour online time limited assessment50.00
Online Assessment2 hour online time limited assessment50.00
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: 31/01/2023


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