Undergraduate Course: Accounting for Business 2 (ACCN08014)
Course Outline
| School | Business School |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 8 (Year 2 Undergraduate) |
Availability | Available to all students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This course not only builds upon the technical skills developed in Accounting for Business 1 but also offers an opportunity to explore new dimensions such as sustainability reporting, tax, and ethics. |
| Course description |
This course is designed for students with a foundational understanding of accounting concepts, aiming to deepen their knowledge and skills in financial and non-financial reporting and analysis as well as management accounting. This course provides an exploration of intermediate accounting topics such as cash flow reporting (emphasising the importance of understanding the sources and uses of cash in an organisation), tax principles within organisation, ethical considerations in accounting practices (including the importance of transparency and accountability), as well as sustainability reporting. It also teaches the students how to compare the actual performance of a business against planned or budgeted performance as well as how to evaluate and assess the financial viability and desirability of potential investment projects.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
Students MUST have passed:
Accounting for Business 1 (ACCN08012)
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Information for Visiting Students
| Pre-requisites | None |
| High Demand Course? |
Yes |
Course Delivery Information
|
| Academic year 2024/25, Available to all students (SV1)
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Quota: None |
| Course Start |
Semester 1 |
Timetable |
Timetable |
| Learning and Teaching activities (Further Info) |
Total Hours:
200
(
Lecture Hours 20,
Seminar/Tutorial Hours 8,
Programme Level Learning and Teaching Hours 4,
Directed Learning and Independent Learning Hours
168 )
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| Assessment (Further Info) |
Written Exam
0 %,
Coursework
100 %,
Practical Exam
0 %
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| Additional Information (Assessment) |
40% In-class test (Individual) - 1 hour - Assesses course Learning Outcomes 4,5
60% Report (Individual) - 1,500 words - Assesses course Learning Outcomes 1,2,3 |
| Feedback |
Formative: Feedback will be provided throughout the course.
Summative: Feedback will be provided on assessments within agreed deadlines. |
| No Exam Information |
Learning Outcomes
On completion of this course, the student will be able to:
- Analyse and interpret financial statements and understand the sources and uses of finance in an organisation.
- Gain an understanding of tax concepts, exploring the tax implications for organisations.
- Explore sustainability reporting, gaining insights into how businesses integrate environmental, social and governance (ESG) factors into their financial and non-financial reporting.
- Conduct variance analysis in a business context to compare the actual performance of a business against planned or budgeted performance.
- Conduct investment appraisal for business decisions.
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Additional Information
| Graduate Attributes and Skills |
Practice: Applied Knowledge, Skills and Understanding
After completing this course, students should be able to:
Work with a variety of organisations, their stakeholders, and the communities they serve - learning from them, and aiding them to achieve responsible, sustainable and enterprising solutions to complex problems.
Communication, ICT, and Numeracy Skills
After completing this course, students should be able to:
Convey meaning and message through a wide range of communication tools, including digital technology and social media; to understand how to use these tools to communicate in ways that sustain positive and responsible relationships.
Critically evaluate and present digital and other sources, research methods, data and information; discern their limitations, accuracy, validity, reliability and suitability; and apply responsibly in a wide variety of organisational contexts.
Knowledge and Understanding
After completing this course, students should be able to:
Demonstrate a thorough knowledge and understanding of contemporary organisational disciplines; comprehend the role of business within the contemporary world; and critically evaluate and synthesise primary
and secondary research and sources of evidence in order to make, and present, well informed and transparent organisation-related decisions, which have a positive global impact.
Identify, define and analyse theoretical and applied business and management problems, and develop approaches, informed by an understanding of appropriate quantitative and/or qualitative techniques, to explore and solve them responsibly. |
| Keywords | Not entered |
Contacts
| Course organiser | Dr Eleni Chatzivgeri
Tel: (0131 6)50 8074
Email: |
Course secretary | Miss Lucy Brady
Tel:
Email: |
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