ACC4003D Accounting Information for Managers

Academic Year 2023/2024

Accounting information is used extensively within all modern organisations both in commercially orientated and in not-for-profit motivated entities. Therefore, an understanding of this discipline is a growing necessity for any manager or potential manager. This 36 class contact hour course is designed to meet the needs and interests of future managers who do not have formal accounting training, but will need some financial literacy.Accounting is concerned with the financial consequences of various transactions and events which impact on the business entity. It is convenient to present accounting as consisting of three processes i.e. (i) the recording of the financial information on a regular basis and in an accurate manner, (ii) the reporting of that information to interested users at the end of the period, and (iii) the understanding and interpretation of that information, leading to decision making.

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Curricular information is subject to change

Learning Outcomes:

The objectives of this course can simply be stated in terms of providing an understanding the above accounting processes, together with a critical appreciation of the broad discipline of accounting. However, this course takes a user focus i.e. the emphasis is on understanding and the use of accounting information. In contrast, a preparer focus which assumes that participants aspire towards professional accountancy places emphasis on generating financial information. The distinction between a preparer and user focus is crucial to the teaching and learning about accounting. In addition, this course assumes that participants have a limited, prior knowledge of the discipline. At the end of this module, students will:
- have developed a critical appreciation of the broad discipline of accounting.
- be able to demonstrate and understanding of the use of accounting information.
- be able to interpret financial statements

Student Effort Type Hours
Lectures

12

Specified Learning Activities

80

Autonomous Student Learning

100

Total

192

Requirements, Exclusions and Recommendations

Not applicable to this module.


Module Requisites and Incompatibles
Equivalents:
Financial Reporting (ACC4001D)


 
Assessment Strategy  
Description Timing Open Book Exam Component Scale Must Pass Component % of Final Grade
Continuous Assessment: Assignment Coursework (End of Trimester) n/a Graded No

30

Examination: Examination 2 hour End of Trimester Exam No Graded No

70


Carry forward of passed components
No
 
Resit In Terminal Exam
Autumn Yes - 2 Hour
Feedback Strategy/Strategies

• Group/class feedback, post-assessment

How will my Feedback be Delivered?

General feedback is provided to students on all their submitted assessment components.

Name Role
Ms Celine Craddock Lecturer / Co-Lecturer
Dr Katherine Collins Tutor
Mr Gerard Dooley Tutor

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