SOAS University of London

School of Finance and Management

Introduction to accounting

Module Code:
FHEQ Level:
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 module

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

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