Introduction to Accounting

Code

BUSI1122

School

Nottingham University Business School China

Level

1

Credits

10

Semesters

Autumn China

Summary

Anti-Requisite

BUSI1122 Introduction to Accounting should not be taken by students who have taken BUSI1113 Foundations of Financial and Management Accounting.

This module will introduce the nature and purpose of Financial Accounting. Key accounting concepts, the impact of accounting policy selection, accounting standards and the recording and collating of accounting information will be presented. Financial Reports eg Statement of Profit or Loss, Statement of Financial Position and Statement of Cash Flows will be developed from accounting data.

Re-assessment format is decided by the school.

Target Students

Optional for IBE Qualifying Year students

Classes

• One 1-hour-30-minute seminar each week for 4 weeks
• One 1-hour-30-minute lecture each week for 11 weeks

Assessment

• 100% EXAM 1 (2-hour): One 2-hour exam

Assessed by end of autumn semester

Educational Aims

Learning Outcomes

• The use of accounting and other information systems for managing financial risk.
• The development, management, application and implementation of information systems and their impact upon organisations.

• The ability to analyse facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.

• Numeracy and quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.

• Self-management and a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.

Conveners

• Dr Cass LAI