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This module is about applying accounting to understand the world around us. We assume students have not previously taken accounting as a subject.
The module will address the nature and role of accounting information, classify the users of financial information and how each might use this information. Students will prepare trading, statement of profit and or loss accounts and balance sheet statements of financial position for a sole trader. They will also demonstrate knowledge and understanding of financial statements by being able to analyse and interpret a set of accounts.