SOAS University of London

School of Finance and Management

Introduction to accounting

Module Code:
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.

Module sign-up information for non-departmental open option students
  • Required approval: Approval is required from the Law and Social Sciences Faculty Office
  • Required pre-requisite module(s): None
  • Year of study: 2
  • Maximum number of non-departmental students permitted per year: 10
  • Weekly timetable: One lecture (2 hours) and one tutorial (1 hour)

Further information on open option modules can be found here

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

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


Important notice regarding changes to programmes and modules