澳门六合彩开奖记录
MM1F27: Business in Practice: Accounting for managers
Module code: MM1F27
Module provider: Business Informatics, Systems and Accounting; Henley Business School
Credits: 20
Level: 4
When you'll be taught: Semester 2
Module convenor: Mrs Sian Weatherburn, email: s.l.weatherburn@henley.ac.uk
Pre-requisite module(s):
Co-requisite module(s):
Pre-requisite or Co-requisite module(s):
Module(s) excluded: IN TAKING THIS MODULE YOU CANNOT TAKE AC110 (Compulsory)
Placement information: NA
Academic year: 2024/5
Available to visiting students: Yes
Talis reading list: Yes
Last updated: 19 November 2024
Overview
Module aims and purpose
The aim of this module is to provide students with a foundation in how businesses use accounting information. It will introduce students to management accounting and financial accounting, and it will provide the necessary foundation in accounting to allow them to specialise in their later studies.
Throughout the module there is a strong emphasis in both the teaching and assessment on the skills that students need to develop if they are to succeed in their careers.
The module lead at the 澳门六合彩开奖记录 Malaysia is John Clement Tang.
Module learning outcomes
By the end of the module, it is expected that students will be able to:
- Explain the nature of accounting information and its role in external reporting and internal decision-making, planning and control in a business.
- Explain and apply the basic principles, underlying concepts and conventions relating to management and financial accounting.
- Explain various types of costs and costing approaches and apply them in calculations and in presenting information.
- Explain the nature and purpose of the major financial statements and undertake simple analysis of those statements.
- Discuss the nature and financing of businesses.
Workshops and assignments are also designed to encourage the development of oral communication and student effectiveness in group situations. Structured activities are designed to develop independent learning skills. IT skills are developed by the use of the Blackboard course management system. Students will develop reflective, adaptive and collaborative skills through the completion of module activities.
Module content
- Types of businesses and the purpose of accounting information;聽
- The role and nature of management and financial accounting;聽
- Introduction to the conceptual framework of financial reporting;聽
- Presentation and content of company financial statements;聽
- Introduction to the Financial accounting conventions and their application;聽
- Introduction to investment appraisal聽
- Introduction to financial statement analysis;聽
- Introduction to cost classification and behaviour;聽
- Introduction to contribution analysis;聽
- Introduction to cost assignment and full (absorption) costing;聽
- Introduction to budgeting as a tool of planning and control聽
Structure
Teaching and learning methods
The module comprises 9聽lectures with associated recommended reading and online study resources. Lectures are used for the exposition of the main concepts principles and techniques associated with the discipline, workshops will focus on discussion and numerical application, in facilitated teamwork sessions.
Online discussion boards are provided as an additional option to ask questions arising from lecture study.
There are 9 workshops, designed to allow students the opportunity to develop skills in applying the theory to practical scenarios and opportunity to work with peers and ask questions of workshop tutors. A revision session is provided to assist students in preparing for the coursework at the end of the module.
This module may be taught in a different semester if you are studying at our campus in Malaysia.
For students studying at our campus in Malaysia: This module may be taught in a different semester and the breakdown of study hours may differ to those set out in the Study Hours table (please refer to the Module Handbook for the correct breakdown). In addition, you will be required to complete an additional 40 hours of study, taking the total number of study hours to 240 for this module. This is to comply with the Malaysian Quality Agency (MQA).
Study hours
At least 20 hours of scheduled teaching and learning activities will be delivered in person, with the remaining hours for scheduled and self-scheduled teaching and learning activities delivered either in person or online. You will receive further details about how these hours will be delivered before the start of the module.
聽Scheduled teaching and learning activities | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Lectures | |||
Seminars | |||
Tutorials | 18 | ||
Project Supervision | |||
Demonstrations | |||
Practical classes and workshops | |||
Supervised time in studio / workshop | |||
Scheduled revision sessions | 2 | ||
Feedback meetings with staff | |||
Fieldwork | |||
External visits | |||
Work-based learning | |||
聽Self-scheduled teaching and learning activities | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Directed viewing of video materials/screencasts | 20 | ||
Participation in discussion boards/other discussions | |||
Feedback meetings with staff | |||
Other | |||
Other (details) | |||
聽Placement and study abroad | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Placement | |||
Study abroad | |||
聽Independent study hours | 聽Semester 1 | 聽Semester 2 | 听厂耻尘尘别谤 |
---|---|---|---|
Independent study hours | 160 |
Please note the independent study hours above are notional numbers of hours; each student will approach studying in different ways. We would advise you to reflect on your learning and the number of hours you are allocating to these tasks.
Semester 1 The hours in this column may include hours during the Christmas holiday period.
Semester 2 The hours in this column may include hours during the Easter holiday period.
Summer The hours in this column will take place during the summer holidays and may be at the start and/or end of the module.
Assessment
Requirements for a pass
Students need to achieve an overall module mark of 40% to pass this module.
Summative assessment
Type of assessment | Detail of assessment | % contribution towards module mark | Size of assessment | Submission date | Additional information |
---|---|---|---|---|---|
Written coursework assignment | Group Essay | 40 | 1,500 words | Semester 2, Teaching Week 11 | |
In-class test administered by School/Dept | Online Class Test 1 | 30 | 45 minutes | Semester 2, Teaching Week 6 | |
In-class test administered by School/Dept | Online Class Test 2 | 30 | 45 minutes | Semester 2, Teaching Week 12 |
Penalties for late submission of summative assessment
The Support Centres will apply the following penalties for work submitted late:
Assessments with numerical marks
- where the piece of work is submitted after the original deadline (or any formally agreed extension to the deadline): 10% of the total marks available for that piece of work will be deducted from the mark for each working day (or part thereof) following the deadline up to a total of three working days;
- the mark awarded due to the imposition of the penalty shall not fall below the threshold pass mark, namely 40% in the case of modules at Levels 4-6 (i.e. undergraduate modules for Parts 1-3) and 50% in the case of Level 7 modules offered as part of an Integrated Masters or taught postgraduate degree programme;
- where the piece of work is awarded a mark below the threshold pass mark prior to any penalty being imposed, and is submitted up to three working days after the original deadline (or any formally agreed extension to the deadline), no penalty shall be imposed;
- where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension to the deadline): a mark of zero will be recorded.
Assessments marked Pass/Fail
- where the piece of work is submitted within three working days of the deadline (or any formally agreed extension of the deadline): no penalty will be applied;
- where the piece of work is submitted more than three working days after the original deadline (or any formally agreed extension of the deadline): a grade of Fail will be awarded.
The University policy statement on penalties for late submission can be found at: /cqsd/-/media/project/functions/cqsd/documents/qap/penaltiesforlatesubmission.pdf
You are strongly advised to ensure that coursework is submitted by the relevant deadline. You should note that it is advisable to submit work in an unfinished state rather than to fail to submit any work.
Formative assessment
Formative assessment is any task or activity which creates feedback (or feedforward) for you about your learning, but which does not contribute towards your overall module mark.
Work will be set in workshops to enable students to gain numerical practice. Most of this work is primarily designed as a learning vehicle in support of independent learning.
Reassessment
Type of reassessment | Detail of reassessment | % contribution towards module mark | Size of reassessment | Submission date | Additional information |
---|---|---|---|---|---|
In-class test administered by School/Dept | Online Resit Test | 100 | 1.5 hours | During the University resit period August/September |
Additional costs
Item | Additional information | Cost |
---|---|---|
Computers and devices with a particular specification | ||
Printing and binding | ||
Required textbooks | McGraw Hill Introductory Accounting $拢 eBook and associated Connect Master online resources | 拢30 |
Specialist clothing, footwear, or headgear | ||
Specialist equipment or materials | Calculator meeting University requirements | 拢15 |
Travel, accommodation, and subsistence |
THE INFORMATION CONTAINED IN THIS MODULE DESCRIPTION DOES NOT FORM ANY PART OF A STUDENT'S CONTRACT.