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Last modified: 03 Jun 2026 10:46
This is an introduction to accounting which aims to provide an understanding of how organisations – particularly small and medium sized businesses – capture, create and use accounting information both to guide their activities internally within the management function and to communicate their financial performance and position to external users of the accounts. This course allows students to develop practical and analytical skills through a problem-solving approach to accounting-related aspects of business performance reporting and control, particularly in relation to bookkeeping, accounts preparation, budgeting and management accounting.
| Study Type | Undergraduate | Level | 1 |
|---|---|---|---|
| Term | Second Term | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
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An introduction to accounting
An overview of financial accounting
An overview of management accounting
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 70 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Analyse | Analyse financial and management accounting information while developing skills in reading introductory academic materials. |
| Conceptual | Apply | Present and interpret financial information using key accounting terms and techniques. |
| Conceptual | Understand | Explain how accounting information supports internal decisions, budgeting, planning, and communication of financial performance. |
| Factual | Understand | Understand how organisations capture and use accounting information, including double‑entry bookkeeping and key financial statements. |
| Assessment Type | Summative | Weighting | 30 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
2 x MCQ Computer Tests (15% each), in-person, duration 30 minutes |
|||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Conceptual | Apply | Present and interpret financial information using key accounting terms and techniques. |
| Conceptual | Understand | Explain how accounting information supports internal decisions, budgeting, planning, and communication of financial performance. |
| Factual | Understand | Understand how organisations capture and use accounting information, including double‑entry bookkeeping and key financial statements. |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback | ||||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
|
|
||
| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Factual | Understand | Understand how organisations capture and use accounting information, including double‑entry bookkeeping and key financial statements. |
| Conceptual | Apply | Present and interpret financial information using key accounting terms and techniques. |
| Conceptual | Analyse | Analyse financial and management accounting information while developing skills in reading introductory academic materials. |
| Conceptual | Understand | Explain how accounting information supports internal decisions, budgeting, planning, and communication of financial performance. |
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