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AG105 ACCOUNTING TECHNOLGIES
Credit 20 Level 1
ECTS 10
Semester 1/2

This class is designed to provide an introduction to accounting for those students who intend to study accounting in subsequent years.   It assumes no prior knowledge.   It ensures that, in combination with other classes, the accreditation requirements of professional accountancy bodies are met. The class provides an introduction to the language and concepts underlying accounting, the institutional structures of accounting and the technical foundations of contemporary accounting. The study of accounting can lead to a stimulating and rewarding career.   Many accountants are employed in senior management positions. The Chief Executive Officers in many of the UK’s leading companies are qualified accountants.   A National Institute study identified accounting as the most lucrative of all degree courses in terms of graduates’ lifetime earning capacity (The Times 28th July 2005).   However, the central role of accounting in today's society makes it an interesting arena for those who do not wish to pursue a professional accounting qualification.

AG105 INTRODUCTION TO FINANCE AND FINANCIAL STATISTICS
Credit 20
Level 1
ECTS 10
Semester 1/2

AG 200 REGULATION OF ACCOUNTING DISCLOSURE
Credit 15 Level 2
ECTS 7.5
Semester 1

This class is concerned with the regulation of financial reporting. It includes the preparation of the financial statements of limited companies under the Companies Act 1985 and the application of the accounting standards set by the accountancy profession.
The class is intended to cover some of the problems associated with properly regulating financial reporting. The fact that the rules are often vague or that accountants have been known to abuse loopholes contained within them could come as something of a shock. In many cases, there will be no single correct answer. In the examination, marks will often be awarded for your opinions (and the arguments which you put forward to... [continues]

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