-
Study
-
Undergraduate
- Search for a Course
- Undergraduate Open Day & Events
- Application Guides
- Northumbria University UCAS Exhibitions
- Foundation Years
- Undergraduate Fees & Funding
- School & College Outreach
- Continuing Professional Development
-
Postgraduate
- Postgraduate Study Degree
- Postgraduate Research Degrees
- Postgraduate Open Days and Events
- Postgraduate Fees & Funding
- Flexible Learning
- Thinking about a Masters?
- Continuing Professional Development
- Change Direction
-
Student Life
- The Hub - Student Blog
- Accommodation
- Life in Newcastle
- Support for Students
- Careers
- Information for Parents
- Students' Union
- Northumbria Sport
- Be Part of It
-
-
International
International
Northumbria’s global footprint touches every continent across the world, through our global partnerships across 17 institutions in 10 countries, to our 277,000 strong alumni community and 150 recruitment partners – we prepare our students for the challenges of tomorrow. Discover more about how to join Northumbria’s global family or our partnerships.
View our Global Footprint-
Applying to Northumbria
- European Union
- Our London Campus
- Northumbria Pathway
- International Events
- Entry Requirements and Country Representatives
- Regional Offices
-
Northumbria Language Centre
- Faculty Requirements
- Acceptable English Requirements
- Pre-sessional English Language and Study Skills
- Academic Language Skills Programmes (ALS)
-
International Fees, Funding & Scholarships
- International Undergraduate Fees
- International Undergraduate Funding
- International Masters Fees
- International Masters Funding
- International Postgraduate Research Fees
- International Postgraduate Research Funding
- International Money Matters
-
Life at Northumbria
- International student support
- Careers
-
International Mobility
- Current Northumbria Students
- Incoming Exchange Students
-
-
Business
Business
The world is changing faster than ever before. The future is there to be won by organisations who find ways to turn today's possibilities into tomorrows competitive edge. In a connected world, collaboration can be the key to success.
More on our Business Services -
Research
Research
Northumbria is a research-rich, business-focused, professional university with a global reputation for academic quality. We conduct ground-breaking research that is responsive to the science & technology, health & well being, economic and social and arts & cultural needs for the communities
Discover more about our Research -
About Us
-
About Northumbria
- Our Strategy
- Our Staff
- Place and Partnerships
- Student Profiles
- Alumni Profiles
- Leadership & Governance
- Academic Departments
- University Services
- History of Northumbria
- Contact us
- Online Shop
-
-
Alumni
Alumni
Northumbria University is renowned for the calibre of its business-ready graduates. Our alumni network has over 244,000 graduates based in 178 countries worldwide in a range of sectors, our alumni are making a real impact on the world.
Our Alumni - Work For Us
What will I learn on this module?
The aim of this module is to provide you with the skills and knowledge to be able to go into a business and apply various accounting techniques to assist a wide range of stakeholders, making a variety of decisions in relation to a business.
On completion of the module you will be able to use accounting techniques and technologies to design and monitor systems to collect, record and summarise business transactions and interpret results. You will be able to understand the nature and importance of stewardship. You will gain an introduction into the international regulation of accounting and accounting information. As well as being able to consider both the professional and business ethical dimensions of the information you will be providing. In particular you will consider:
• The accounting environment
• The processing of information (including the use of technology tools such as the cloud)
• The accounting system as a control mechanism
• The problems of profit measurement
• The different types of financial reporting
• Interpretation of financial statements and financial information
• Ethical aspects of accounting. Social responsibility and accounting. A wider view of capital and profit.
Completion of this module will ensure you have the required knowledge to progress on to the level 5 module Corporate and Group Accounting.
How will I learn on this module?
You will learn through lectures, seminars, guided learning, and independent study. There will be two lectures of two hours per week which will cover theory and concepts that will enable you to benefit from the experiential learning aspects of the seminars. There will be two seminars of one hour each per week which will be facilitated by group and individual tasks, accounting problem solving, allowing you to reflect on your learning. The sessions will utilise an accounting package in order to demonstrate how online accounting packages and technology can be used in accounting preparation in practice.
Use of the modules eLearning portal will also form an essential part of this module and support the work you will be undertaking in both the lectures and seminars. This will also contain the exercises that will allow you to undertake further practice independently.
Your progress on the course will be continually assessed by both yourself and your lecturers. The problem-solving nature of the seminars means that lecturer (formative) assessment and feedback will occur continuously. Periodic tests will also be made available through blackboard to allow you to monitor your progress to date. None of these tests however will form part of your final assessment grade.
Independent learning time is set aside for learning activities, self-identified by your own research, so you can gain a deeper understanding and broader knowledge of the subject.
How will I be supported academically on this module?
The directed activities you undertake on the module are designed to ensure you and the lecturing staff are the co-creators of knowledge. They will encourage you to create an active and self-directed learning experience, which will allow you to take responsibility for your own learning, whilst still having a high level of support.
Support will be provided to you by a member of the academic staff leading the module and providing lecturer input. A small team of academic staff will be allocated to seminar groups of approximately 20 students. They will be able to provide a closer and more focused support.
Your module is supported by the eLearning portal which will house all learning documentation for both lectures, seminars and self-directed learning. Previous and current assessment information will also be included on the portal to allow you to review common assessment strategies and example assessment questions. You will also be able to access copies of the lectures each week which will be recorded on Panopto throughout the course.
You will be provided with a wide-ranging electronic reading list that comprises of various academic reports, conference papers, books and journal articles showcasing application of various issues and topics within the module.
What will I be expected to read on this module?
All modules at Northumbria include a range of reading materials that students are expected to engage with. Online reading lists (provided after enrolment) give you access to your reading material for your modules. The Library works in partnership with your module tutors to ensure you have access to the material that you need.
What will I be expected to achieve?
Knowledge & Understanding:
• Understand the nature of accounting and the requirements of the different users of financial information and features of the different types of trading entities and their associated reporting requirements (ML01)
• Demonstrate competence in basic financial accounting skills and techniques in the support of appropriate financial decision making. In particular;
o Record and process transactions
o Prove the accuracy of the financial accounting systems
o Prepare financial statements
o Interpret basic financial statements and communicate the results to users (ML02)
Personal Values Attributes (Global / Cultural awareness, Ethics, Curiosity) (PVA):
• Consider the professional and business ethical dimensions when making decisions (ML03)
How will I be assessed?
Formative assessment will be carried out on a continuous basis through the interaction in the seminars and workshops.
Formative assessment will be carried out weekly based on self-marked short seminar questions, quiz’s, tests which embed the use of online learning tools/questionnaires. This will be supported by periodic tests accessed via the eLearning portal. This does not form part of the overall assessment for the module.
The summative assessment for the module is based on a closed book three-hour exam which you will take at the end of the module. The exam has been designed to give you maximum professional exemptions (ML01, ML02 & ML03).
Pre-requisite(s)
NA
Co-requisite(s)
NA
Module abstract
Learn how accounting techniques can be applied in the real business world. This module will introduce you to basic accounting techniques, enabling you to design and monitor systems to collect, record and summarise business transactions as well as interpret the results of your analysis in an ethical manner. You’ll understand the nature and importance of stewardship and understand the limitations of financial accounting.
The subjects, teaching and assessments are aligned with the professional bodies – allowing you not only to gain exemptions from professional exams but also have experience of sitting professional-style assessments. This will give you a great grounding for further study once you’ve graduated.
Alongside key topics such as income and asset recognition, you’ll learn to consider your approach to accounting from the perspective of corporate social responsibility. We’ll also encourage you to engage with and explore other ethical considerations throughout the course.
Course info
UCAS Code N405
Credits 20
Level of Study Undergraduate
Mode of Study 3 years Full Time or 4 years with a placement (sandwich)/study abroad
Department Newcastle Business School
Location City Campus, Northumbria University
City Newcastle
Start September 2025
All information is accurate at the time of sharing.
Full time Courses are primarily delivered via on-campus face to face learning but could include elements of online learning. Most courses run as planned and as promoted on our website and via our marketing materials, but if there are any substantial changes (as determined by the Competition and Markets Authority) to a course or there is the potential that course may be withdrawn, we will notify all affected applicants as soon as possible with advice and guidance regarding their options. It is also important to be aware that optional modules listed on course pages may be subject to change depending on uptake numbers each year.
Contact time is subject to increase or decrease in line with possible restrictions imposed by the government or the University in the interest of maintaining the health and safety and wellbeing of students, staff, and visitors if this is deemed necessary in future.
Useful Links
Find out about our distinctive approach at
www.northumbria.ac.uk/exp
Admissions Terms and Conditions
northumbria.ac.uk/terms
Fees and Funding
northumbria.ac.uk/fees
Admissions Policy
northumbria.ac.uk/adpolicy
Admissions Complaints Policy
northumbria.ac.uk/complaints