Postgraduate Course: Accounting (CMSE11601)
Course Outline
| School | Business School |
College | College of Arts, Humanities and Social Sciences |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
| Course type | Online Distance Learning |
Availability | Not available to visiting students |
| SCQF Credits | 10 |
ECTS Credits | 5 |
| Summary | Business 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.
Syllabus
- Introduction to financial and management accounting ¿ purpose, users, regulatory framework, accounting terminology and conventions
- The primary financial statements
- Financial reporting by limited companies
- Interpreting financial statements.
- Costing, planning, controlling and decision-making tools for management
- Cost-Volume-Profit analysis.
- Budgeting for business.
Course Delivery Information
Additional information (assessment)
60% Individual assignment - Assesses all course Learning outcomes
40% individual assignment - Assesses all course Learning outcomes
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.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
|
Co-requisites | |
| Prohibited Combinations | |
Other requirements | None |
Course Delivery Information
|
| Academic year 2024/25, 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) |
60% Individual assignment
40% 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:
- Understand the purpose and importance of accounting in the modern organization, incl. its role in assisting managers to monitor, control, assess, report on performance and make the key decisions in a business.
- Discuss, analyse, interpret and facilitate the implementation of accounting techniques to generate information for decision-making in the modern organisation.
- Relate accounting to the broader context of the strategic and operational considerations of business by applying and linking the accounting techniques to the organizational strategy execution function.
- Critically evaluate many of the seminal contributions in research on accounting for decision-making.
- Utilize analytical skills in solving defined problems.
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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.
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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
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| Keywords | Not entered |
Contacts
| Course organiser | Dr Arturs Praulins
Tel:
Email: a.praulins@ed.ac.uk |
Course secretary | Ms Sarah Yaxley
Tel: (0131 6)50 3475
Email: Sarah.Yaxley@ed.ac.uk |
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