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DRPS : Course Catalogue : Business School : Common Courses (Management School)

Postgraduate Course: Accounting (CMSE11601)

Course Outline
SchoolBusiness School CollegeCollege of Arts, Humanities and Social Sciences
Credit level (Normal year taken)SCQF Level 11 (Postgraduate)
Course typeOnline Distance Learning AvailabilityNot available to visiting students
SCQF Credits10 ECTS Credits5
SummaryBusiness leaders need a solid understanding of how their organisation is performing in order to monitor, control, assess, and report on the contribution being made to shareholders and stakeholders. This course provides the skills necessary to understand, interpret and use financial information in a practical business context allowing MBA professionals to become more disciplined and analytical in the way they go about planning, executing and evaluating business plans and strategies. To achieve this, the course will look at the components of a set of financial statements and ways of analysing and interpreting that information, providing a basis for the later study of more advanced financial analysis on the MBA. The course also looks at the various tools used in management accounting, developing the skills necessary to analyse a range of financial decisions which are central to the success of an organisation.
Course description The online pre-recorded lecture programme proceeds through the syllabus using numerical examples where relevant and providing the opportunity in tutorials for both class discussion and individual practice with numbers.

- Introduction to Financial and Management Accounting - ethics, purpose and users and regulatory framework.
- Accounting terms and the primary financial statements
- Financial statements of a Company and how to avoid creative accounting.
- Analysing and interpreting financial statements.
- Planning, Controlling and Decision-Making tools for Management
- Budgeting for Business
- Cost-Volume-Profit Analysis.

Pre-recorded lectures and online tutorials are supported via independent directed reading.
The course engages with and develops numerical skills, analytical skills and skills of synthesis and presentation. Overall, the course provides the grounding necessary for non-specialists to engage in dialogue with accounting professionals and to better understand how organisations (their own and others) are performing.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Co-requisites
Prohibited Combinations Other requirements None
Course Delivery Information
Academic year 2023/24, Not available to visiting students (SS1) Quota:  None
Course Start Flexible
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 100 ( Lecture Hours 16, Seminar/Tutorial Hours 8, Online Activities 2, Formative Assessment Hours 40, Programme Level Learning and Teaching Hours 2, Directed Learning and Independent Learning Hours 32 )
Assessment (Further Info) Written Exam 0 %, Coursework 100 %, Practical Exam 0 %
Additional Information (Assessment) 80% Individual assignment«br /»
20% individual assignment
Feedback A minimum of one piece of formative feedback will be provided per course. This may be offered asynchronously via discussion boards and emails, and synchronously in tutorials.

Feedback on assignments will be provided within 15 working days of submission.

No Exam Information
Learning Outcomes
On completion of this course, the student will be able to:
  1. Understand the role played by accounting for decision-making in the modern organisation.
  2. Apply and link the accounting tools to the organizational strategy execution function.
  3. Critically evaluate many of the seminal contributions in research on accounting for decision-making.
Reading List
Business Accounting and Finance 5th ed. 2020 by Catherine Gowthorpe (ISBN-10¿ 1473773733, ISBN-13¿ 978-1473773738)

Additional references:
Financial and Management Accounting, An Introduction, by Pauline Weetman, 7th Edition.
Publisher: Pearson, ISBN: 978-1-292-08659-0
This book is also available in e-book form.
Additional Information
Graduate Attributes and Skills C1 Meaningful Interpersonal Interaction
C2 Effective Emotional Intelligence
C3 Authentic Leadership
C4 Ethical, Responsible and Sustainable Business Behaviour
C5 Appropriate Communication
C6 Understand and Make Effective Use of Data
C7 Creative and Entrepreneurial Practice
C8 Personal and Professional Competence
C9 Academic Excellence
C10 Intellectual Curiosity
KeywordsNot entered
Course organiser Course secretaryMs Sarah Yaxley
Tel: (0131 6)50 3475
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