Fundamentals of Accounting - BUSN3860

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2023 to 2024
Autumn Term 4 15 (7.5) Epameinondas Katsikas checkmark-circle


This module aims to give students a better understanding of the importance of accounting in the modern world and how accounts are produced and regulated to produce meaningful information for all internal and external stakeholders.


Contact hours

The module will be taught by lectures, seminars and private study.
Total Contact Hours: 33
Private Study Hours: 117

Method of assessment

Main Assessment Method;

2 hour examination (60%)
In-course test (20%)
MCQ (20%)

Reassessment Method:

100% examination

Indicative reading

Core textbook:

McLaney, E.J. and Atrill, P. (2017) Accounting & Finance for non-specialists, 10th ed., London: Pearson

Further indicative readings:

McLaney, E.J. and Atrill, P. (2016) Accounting and Finance: An Introduction. Harlow: Pearson
Thomas, A. and Ward, A.M. (2015) Introduction to Financial Accounting. London: McGraw Hill
Brewer, P. and Garrison, R. and Noreen, E. (2019) Introduction to Managerial Accounting, London: McGraw Hill
Garrison, R. and Noreen, E. and Brewer, P. (2018) Managerial Accounting, London: McGraw Hill
Bhimani, A., Horngren, C., Datar, S., Rajan, M. (2015) Management and Cost Accounting, Harlow: Pearson.

See the library reading list for this module (Medway)

Learning outcomes

The intended subject specific learning outcomes.
On successfully completing the module students will be able to:
- Demonstrate knowledge and understanding of the professional and regulatory environments within which financial statements are prepared and used
- Demonstrate understanding of performance measurement and evaluation techniques
- Manipulate and analyse financial data and financial performance
- Demonstrate understanding of short term decision-making and managing of short term finance

The intended generic learning outcomes.
On successfully completing the module students will be able to:
- Demonstrate the ability to undertake independent and self-managed learning
- Carry out data analysis and recommendations
- Demonstrate the ability to evaluate arguments and evidence
- Communicate a range of information, ideas and solutions effectively and at an appropriate level for the audience


  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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