Financial Accounting - BUSB4004

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2026 to 2027
Canterbury
Autumn Term 4 20 (10) Godfred Afrifa checkmark-circle

Overview

Given the constant changes of the business environment, how can financial accounting help managers create budgets, improve efficiency and develop short- and long-term strategies to stay competitive? You'll study the core principles, concepts and policies, and the necessary adjustments that underpin the preparation of final financial statements of sole traders, partnerships, and limited liability companies. You'll also gain practical experience with key accounting tools used by industry to prepare, analyse, and interpret financial statements, as you develop your understanding of the core principles, concepts and policies of financial accounting - preparing you for the rest of your degree.

Details

Contact hours

Lecture 32, Seminar 12, PC Lab 4

Method of assessment

Online Test (45 minutes) worth 20%.
Individual Report (1000 words) worth 20%.
Invigilated Examination (2 hours) worth 60%.

Reassessment Method: 100% Examination – 2-hour Invigilated Examination

Indicative reading

Learning outcomes

On successfully completing the module, students will be able to: 

Demonstrate a basic understanding of core accounting principles and concepts
Record and summarise economic events through double-entry bookkeeping
Identify and apply various adjustments to financial statements
Analyze and prepare final financial statements of sole traders, partnerships and limited liability companies

Notes

  1. Credit level 4. Certificate level module usually taken in the first stage of an undergraduate degree.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
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