Browse Hierarchy BUS139F: Introduction to Financial Accounting

This is a core module for all students enrolled on the BSc Accounting undergraduate programme and counts as an exemption against an ICAEW certificate level module, the pass mark is 50%. This level 4 module will provide the necessary foundation for Accountancy level 5 modules. The module provides insights into how accounting is embedded in a socio-economic, political and cultural context and how accounting is shaped by this context and in turn shapes this context. Adopting this broader perspective the module elaborates accounting concepts in the context of decision-making, control and governance. Key conventions and methods of accounting are discussed by focusing on the measuring and reporting of the financial position, the financial performance and cash flow of business organisations, the analysis of the financial statements produced by business organisations.