Component

MA Public Opinion and Political Behaviour
BA Management Economics options

Year 1, Component 04

(BE102-4-AU and BE103-4-SP) or (BE401-4-AU and BE402-4-SP)
BE102-4-AU
Introduction to Accounting I
(15 CREDITS)

This module introduces financial accounting and basic principles and techniques needed to analyse and interpret financial statements. Although the module is intended as an introduction for students majoring in accounting it will also benefit students who wish to gain some insight into the practices of accounting. You’ll look at the nature and role of accounting and consider who uses accounting information and for what purposes. You’ll discuss the contents of annual reports, especially the narrative sections, and the qualitative characteristics of accounting information. Finally, the module will be concerned with key elements and the format of financial statements. You’ll earn to prepare company financial statements using trial balance and cover the techniques that can be used to analyse and interpret financial statements.

BE103-4-SP
Introduction to Accounting II
(15 CREDITS)

This module is intended for students majoring in accounting and those who have a keen interest in gaining an understanding of elementary financial accounting. Learn the basic principles and techniques for preparing and constructing a set of comprehensive financial statements. The module commences with an introduction to double-entry booking keeping and accounting equations that govern the recording of business transactions. You’ll then discuss the recognition and measurement principles for accounting for some key items in financial statements, including inventory, accruals, prepayments, long-term assets, and long-term finance, using International Financial Reporting Standards as reference. Finally, the preparation of financial statements from the trial balance for various types of entities, incorporating a variety of simple adjustments.

BE401-4-AU
Introduction to Management
(15 CREDITS)

Introduction to Management is a broad-ranging module intended to provide a foundation in the most significant issues in management theory and practice, as well as to prepare you for related modules in subsequent years of your degree course. Because theoretical explanations – i.e., academic interpretations of what managers do and even of what they say they do – and what managers actually do in real organisations on a day-to-day basis may differ, we will also draw out some of the connections and dis-junctures between management theory and management practice. Our teaching also emphasises the ethics of managing and how to balance the bottom line of the business with the organisation's wider responsibilities to society and other stakeholders.

BE402-4-SP
Understanding Value and Values
(15 CREDITS)

In keeping with Essex Business School's research and intellectual strengths and interests in Business and Society, the overall aims are that students will learn about and critically reflect on the past, present, and futures of values, value and value creation. It will explore themes of what is considered "valuable" and why, along with different models of value creation. The latter will, of course, acknowledge the traditional business school focus on the private sector but move beyond this to include the public and third sectors as well as the social economy and frameworks for de-growth necessitated by the Climate Emergency Be well prepared for the world of work, management, and leadership in the 21st century.

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