Module and Programme Catalogue

Search site

Find information on

2023/24 Undergraduate Module Catalogue

LLLC1387 Accounting for Non-Specialists

10 creditsClass Size: 30

Module manager: David Gilding

Taught: Semester 1 (Sep to Jan) View Timetable

Year running 2023/24

This module is mutually exclusive with

LUBS1235Introductory Financial Accounting
LUBS1245Introductory Management Accounting
LUBS1915Introduction to Financial Accounting
LUBS1925Introduction to Management Accounting

Module replaces

LLLC 1362 Change Management

This module is not approved as a discovery module


The aim of the module is to provide (non- specialist) students with an understanding of the key aspects of accounting required by managers.

Learning outcomes
On successful completion of this module students will be able to:
-Demonstrate an understanding of the differences between management accounting and financial accounting;
-Demonstrate an understanding of key accounting terms and fundamental accounting concepts;
-Interpret the primary financial statements;
-Demonstrate an understanding of costing;
-Demonstrate an understanding of the process of budgetary control

Skills outcomes
Ability to :
-Calculate and interpret accounting ratios
-Apply marginal costing techniques
-Prepare cash budgets


Consideration of theory and practice in relation to :
Analysis and interpretation of accounting statements
The application of costing principles as an aid to short term management decision making
The preparation of the cash budget and the benefits of budgeting control

Teaching methods

Delivery typeNumberLength hoursStudent hours
Private study hours83.00
Total Contact hours17.00
Total hours (100hr per 10 credits)100.00

Private study

Opportunities for Formative Feedback

Through regular workshops, monitoring of student contributions, formative feedback

Methods of assessment

Assessment typeNotes% of formal assessment
In-course Assessment2 hour in-course exam100.00
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: 28/04/2023 14:50:52


Browse Other Catalogues

Errors, omissions, failed links etc should be notified to the Catalogue Team.PROD

© Copyright Leeds 2019