Page 13 - NCUK Brochure
P. 13
Module 3: Organisational Module 4: Financial Accounting
Behaviour (Semester 1) (Semester 1)
This module aims to give students an appreciation of This module aims to provide students with a
what organisations are, the purpose of establishing fundamental understanding of basic financial
formal organisations and the many inter-related accounting principles. The module will develop
aspects of collective and individual behaviour that students’ knowledge and understanding of financial
can impact on the success or otherwise of accounting from the key principles of ledger entry
organisations. There are different approaches to bookkeeping to single entity final accounts, all
analysing organisational behaviour and these will be within the context of most recent Generally
considered during the course of this module. The Accepted Accounting Practice. The module will
module also addresses a number of the inter-relating aim to provide a rigorous introduction to the subject
facets of organisational behaviour including: area for students progressing to further related
study in particular Financial Reporting. It also offers
• Organisational Structure a valuable and coherent introduction to the topic
• Approaches to Leadership and Management for students who will not progress further with
• Culture within Organisations accountancy study.
• Motivation and Organisational Change
1. Accounting Systems (1)
1. Introduction to the Course
2. Accounting Systems (2)
2. The Purpose of Organisations
3. Accounting Systems (Cash)
3. Inter-disciplinary nature of the study of
organisational behaviour 4. Introduction to Accounting Principles and
Regulatory Framework
4. Theoretical approaches to the study of
organisational behaviour 5. Final Accounts
5. Theoretical approaches to the study of 6. Adjustments for Final Financial Statements (1)
organisational behaviour (2)
7. Adjustments for Final Financial Statements (2)
6. Organisational Structure
8. Adjustments for Final Financial Statements (3):
7. Management Inventory Valuation
8. Leadership 9. Final Accounts (2)
9. Culture 10. Final Accounts (3): Manufacturing Accounts
10. Motivation (1) & Motivation (2) – Performance 11. Control Mechanisms (1): Bank Reconciliations
Management
12. Control Mechanisms (2): Control and
11. Motivation (3) – Power and Control in the Suspense Accounts
Workplace & Motivation (4) – Effective
Communication 13. Single Entry and Incomplete Records
12. Organisational Change (1)
13. Organisational Change (2)

