2025/26 Undergraduate Module Catalogue

LLLC1442 Business Accounting

20 Credits Class Size: 40

Module manager: Joel Capener
Email: J.M.Capener@leeds.ac.uk

Taught: 1 Feb to 31 Jan (12mth) View Timetable

Year running 2025/26

Pre-requisite qualifications

Same as condition to entry onto the CMDA programme: Applicants must be employed, in an appropriate role, and at an appropriate level, in a levy - paying institution. Individual employers will set the selection criteria for their Apprenticeships. In addition applicants require: A-level: 3 A-level passes or equivalent GCSE: English and Maths grade C/4 or above, or equivalent If applicants do not have the required level 3 qualifications they can complete the LLC Alternative Entry Scheme. However, if they do not already hold these qualifications, Apprentices must also achieve, level 2 English and maths prior to taking their end-point assessment. Apprentices must meet the eligibility criteria specified in the EFSA funding rules. The minimum duration of each apprenticeship is based on the apprentice working 30 hours a week or more, including any off-the-job training they undertake. If the apprentice works fewer than 30 hours a week it may be possible to extend the minimum duration (pro rata) to take account of this. This will need to be done in consultation with the University, the employer and the applicant.

Mutually Exclusive

LLLC1426 Business Accounting
LUBS1235 Introductory Financial Accounting
LUBS1245 Introductory Management Accounting

This module is not approved as a discovery module

Module summary

This module allows the student to develop an understanding of the language and terminology of accounting. The student will also develop an understanding of the techniques and processes of accounting that are used in order to inform business decision making.

Objectives

The aims of the module are to enable the student to:

-Apply principles of financial and management accounting

-Evaluate financial information.

Learning outcomes

On successful completion of this module students will be able to:

- Use relevant financial accounting terminology

- Prepare financial statements for a Ltd Company

- Interpret accounting statements using ratio analysis

- Apply marginal and relevant costing techniques

- Prepare a cash budget

- Apply investment appraisal techniques

Syllabus

The content will cover such areas as:

-Income Statement and Statement of Financial Position for a Ltd Company

-Adjustments to final accounts

-Accounting ratios

-Marginal costing

-Budgetary control

-Investment appraisal techniques

-Relevant costing

Teaching Methods

Delivery type Number Length hours Student hours
seminars 18 1.5 27
Private study hours 173
Total Contact hours 27
Total hours (100hr per 10 credits) 200

Opportunities for Formative Feedback

Through workshops, tutorials, submissions of draft coursework and online activities.

Exams
Exam type Exam duration % of formal assessment
Online Time-Limited assessment 2.0 Hrs 0 Mins 50
Online Time-Limited assessment 2.0 Hrs 0 Mins 50
Total percentage (Assessment Exams) 100

Normally resits will be assessed by the same methodology as the first attempt, unless otherwise stated

Reading List

Check the module area in Minerva for your reading list

Last updated: 01/05/2025

Errors, omissions, failed links etc should be notified to the Catalogue Team