Undergraduate Course: Accounting for Business 2 (ACCN08013)
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 | Not available to visiting students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This course provides both a development and progression of the technical skills developed in Accounting for Business 1, especially developing the financial accounting analytical skills through articulating these to wider information sources about corporate practices. The course further provides the opportunity to consider the broader social, economic and political aspects of both financial and management accounting. |
| Course description |
This course is intended for students who would like to take their study of accounting forward, but do not wish, at this stage, to develop the skills required to undertake professional accounting training. There is a particular emphasis in this course on understanding the implications of both financial and management accounting practices as decision-making tools, and from a broader social perspective. The course will also present the opportunity to develop more profound analytical accounting skills.
The course will concentrate on three areas:
- Understanding the accounting profession
- Contemporary issues in management accounting
- Using accounting technologies in practice
It will introduce students to an understanding of the broader context in which accounting operates; its regulation; history; audit practice; international scope and so on. It will further develop students¿ skills in using accounting information to better understand corporate activities. Finally, it will build upon the management accounting developed in Accounting for Business 1, while also covering new techniques (eg standard costing and variance analysis) to consider management accounting control technologies.
The study programme will involve a combination of lectures, where principles and concepts are introduced, often illustrated with real-world examples, and tutorials where students have the opportunity to explore these in greater depth.
|
Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
Students MUST have passed:
Accounting for Business (ACCN08011)
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Course Delivery Information
| Not being delivered |
Learning Outcomes
On completion of this course, the student will be able to:
- Understand and evaluate the roles of accounting in its social, economic and political context.
- Understand and evaluate the use of accounting as a technology of management control.
- Apply analytical skills to real world annual reports.
- Critical awareness of the importance of the history of accounting.
|
Reading List
| This course will use professional and academic journal articles and book chapters. |
Additional Information
| Graduate Attributes and Skills |
Generic Skills
To develop the following key skills:
- The ability to learn.
- Teamwork
- Communication
- Analytical and Problem Solving
- Numeracy and use of IT |
| Keywords | Accounting; Business |
Contacts
| Course organiser | Prof Christine Cooper
Tel: (0131 6)51 5077
Email: Christine.Cooper@ed.ac.uk |
Course secretary | Mr Mark Woodfine-Jones
Tel: (0131 6)50 3825
Email: mark.woodfine-jones@ed.ac.uk |
|
|
University Homepage