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Department of Financial and Management Studies (DeFiMS)

Introduction to accounting

Course Code:
151030001
Unit value:
0.5
Year of study:
Year 1
Taught in:
Term 1
This module provides an introduction to the theory and practice of financial and management accounting in different national settings and organisational contexts. It introduces students to the concepts and principles of financial and management accounting. The course also provides students with an understanding of financial and accounting techniques, conventions and practice.

Objectives and learning outcomes of the course

At the end of this course students should be able to:

  • Explain and interpret financial concepts, principles and practice;
  • Explain and interpret accounting concepts, principles and practice;
  • Understand and critically assess financial statements and accounts of businesses and other organisations;
  • Construct financial statements, accounts and reports using different conventions and techniques;
  • Explain how financial statements and accounts may be used to inform managerial decisions in different countries and organisational contexts.

Method of assessment

This course is assessed 30% by two test assessments and 70% by one three hour examination

Suggested reading

Indicative Readings:

  • Kothari, J and Barone, E (2006) Financial Accounting: An International Approach, Pearson Education, Harlow
  • Jones, M (2006) Management Accounting: An Introduction, John Wiley & Sons, Chichester.
  • Glautier M W E and Underdown, B, (2000), Accounting Theory and Practice, London, Financial Times/ Prentice Hall, 7th edition
  • Pauline Weetman, (2006), Financial and Management Accounting: An Introduction, London, Financial Times/ Prentice Hall, 4th edition
  • Nobes, C and Parker, R (2006) Comparative International Accounting, 2nd Edition, Pearson Education