Accounting Masters/Pre-Sessional Introduction to Accounting

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Contents

Introduction to Accounting

This introductory course is exclusively aimed at students who have not done any accounting modules at University level before (this course is itended for students without any accounting background and will be taught at a basic level). Students who have done some accounting in the past and/or who would like a refresher are also welcome to take this module, but:
i) are expected to participate fully

ii) are expected to understand that the pace of teaching will reflect newcomers to accounting.


To sign up for this course click here:  booking form


Dates and Venue

Please note this course will take place on the following dates:


Tuesday 16 October 2018 - 6pm to 8pm, Room 403, Durham University Business School

Wednesday 17 October 2018 - 1pm to 7pm, Room 403, Durham University Business School

Thursday 18 October 2018 - 6pm to 8pm, Room 403, Durham University Business School

Friday 19 October 2018 - 6pm to 8pm, Room 403, Durham University Business School


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Aims



Content

Definition of Accounting and Objectives of Accounting.

Income determination and difference between income and cash.

Accounting Concepts and Statements.

Objectives of Financial Accounting Reporting: balance sheet, income statement and cash flow statements.



Learning Outcomes

Subject-specific Knowledge:

• By the end of this module, student should have:
• a basic knowledge of the legal structure of organisations.
• an understanding of basic financial accounting concepts and be able to apply these to produce simple financial accounting reports.
• appreciate the limitations of financial accounting reports.

Subject-specific Skills:
• understanding of the needs of users for financial information • understanding of how accounting tries to fulfill needs of users Key Skills:
• Problem Solving and Analysis - by applying the necessary analytical and quantitative skills, as well as the ability to manipulate concepts in Financial Accounting, in answering tutorial questions and undertaking assessed work.
• Numeracy - by applying core mathematical skills to answer a range of examination questions.
• Computer Literacy and Information Retrieval - by accessing and downloading teaching material from DUO


Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

• Teaching is by lectures and seminars. Learning takes place through attendance at lectures, preparation for and participation in seminars classes, and private study.



Readings

Course Text book:

Gibson, C. (2011) Financial Reporting and Analysis: Using Financial Accounting Information. 12th edition South Western Cengage Learning.

Additional Readings:


Pauline Weetman, (2006) Financial and Management Accounting, 4th edition, Pearson Education Ltd, Harlow ISBN 978-0-273-70369-3

J. R. Dyson, (2007) Accounting for Non-Accounting Students, 7th ed., Pearson Education Ltd, Harlow ISBN 978-0-273-70922-0

A Berry and R Jarvis, (2006) Accounting in a business context, 4th Edition, Thomson Learning, London, ISBN 1-84480-251-5

Michael Jones (2006), Accounting, Second Edition, John Wiley & Sons Ltd, Chichester. ISBN 0-470-01779-1

Ryan, Bob (2008) Finance and Accounting for Business, Second Edition, Cengage Learning, London ISBN 978-84480-897-7

Gowthrope, Catherine (2008) Management Accounting Cenage Learning, London ISBN 978-1-84480-203-3


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