Degree Module: Introduction to Financial Accounting


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This module introduces you to final accounts with year-end adjustments for a limited company’s internal publication income statement.



Level SCQF 7

Delivery Remote/Face-to-Face | Monday 9am-11am


Location Remote/Inverness Campus

Duration Available to study in semester two (18 weeks), January to June.


Course content...

  • Balance sheet and cash flow statement with year-end adjustments
  • Bad debts and the provision of doubtful debts
  • Depreciation
  • Ratio analysis
  • Profitability
  • Liquidity
  • Efficiency and investments.


What next... 

HNC Accounting

Degree level study depending on additional qualifications and experience.


Entry requirements

Students should have one relevant A-C pass at Higher level.