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Financial and Management Accounting A
SHE level
1
SCQF credit points
20.0
ECTS credit points
10.0
Module code
M1N426988
Module Leader
Konstantinos Ritos
School
Glasgow School for Business and Society
Subject
Finance and Accounting
Trimester
A (September start)
Summary of content
This module seeks to introduce accounting students to fundamental aspects of both financial and management accounting to provide a foundation for further study. In regard to financial accounting the module will cover bookkeeping processes which will underpin financial accounting standards and financial statements preparation. Those students seeking a career in accounting are required to know the mechanics of recording basic accounting information before applying accounting standards to more complicated scenarios. The module will also apply fundamental management accounting principles to a number of non-complex business situations and use computer software as an aid to this process. Major topics include: cost classification and behaviour, cost-profit-volume analysis, and budgeting.