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Last modified: 28 Jun 2018 10:27

Course Overview

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.

Course Details

Study Type Undergraduate Level 1
Session Second Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus None. Sustained Study No
  • Dr Naser Makarem

Qualification Prerequisites


What courses & programmes must have been taken before this course?

  • Any Undergraduate Programme (Studied)

What other courses must be taken with this course?


What courses cannot be taken with this course?


Are there a limited number of places available?


Course Description

An introduction to accounting
  • The need for performance measurement and accounting
  • An introduction to business planning
An overview of financial accounting
  • Recording and classifying transactions: Double entry systems
  • Analysing transactions: preparation of financial statements – trading and manufacturing
  • Basic cash flow statements
An overview of management accounting
  • Understanding costs – behaviour, labour, materials and overheads
  • An introduction to costing systems – absorption and marginal costing
  • Short term decision making
  • Budgeting

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers

Details, including assessments, may be subject to change until 30 August 2024 for 1st half-session courses and 20 December 2024 for 2nd half-session courses.

Summative Assessments

1st Attempt

  • One 2-hour closed-book written examination (70%)
  • Continuous assessment based on work in tutorials using closed-book tests, the best five grades from which will contibute to students' overall grade (30%)


  • One 2-hour written examination (100%)

Formative Assessment

Formative assessment is conducted in two ways. First, in advance of each tutorial, students are given exercises and problems. The tutor provides feedback to that group and the course co-ordinator also provides feedback via WebCT.  Students are also given tests during tutorials, on which feedback is provided.


Customised feedback provided through the return by tutors of marked work.

Course Learning Outcomes


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