Durham University
Programme and Module Handbook

Undergraduate Programme and Module Handbook 2020-2021 (archived)

Module ECOS1231: Accounting

Department: Business School (Economics and Finance) [Queen's Campus, Stockton]

ECOS1231: Accounting

Type Tied Level 1 Credits 20 Availability Available in 2020/21 Module Cap Location Queen's Campus Stockton
Tied to N407


  • None


  • None

Excluded Combination of Modules

  • None


  • To enable students to have a sound understanding of the techniques of double entry accounting and apply its principles in recording transactions, adjusting financial records and preparing non-complex financial statements.


  • Maintaining financial records
  • Adjustments to accounting records and financial statements
  • Preparing financial statements

Learning Outcomes

Subject-specific Knowledge:
  • On completion of this module students should:
  • Have knowledge of the use of double entry accounting techniques and the maintenance of accounting records
  • Be familiar with the processes of accounting cycle completion and making adjustments to accounting records and financial statements
  • Have knowledge of the key factors to take into account when preparing primary financial statements, including balance sheets and income statements
Subject-specific Skills:
  • On completion of this module students should:
  • Be able to identify and correct omissions and errors in accounting records and financial statements
  • be able to specify the components of financial statements and prepare and present noncomplex accounts for sole traders, partnerships and limited companies
Key Skills:
  • be able to take responsibility for their own advanced studies, to undertake and manage independent investigation and adhere to deadlines
  • be able to communicate effectively through written materials and visual aids

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • Learning will be based on knowledge transfer from lectures, seminars and personal study.
  • Seminar activities and discussions will provide the technical awareness of topics in a comprehensive form.
  • The formative test will provide feedback to students regarding their understanding of the main concepts and technical treatments.
  • The summative examination will test students’ understanding of the main concepts and technical treatments through problem solving and reflection on learning.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Lectures 11 Held across a 10 day teaching block 2 hours 22
Seminars 4 Held across a 10 day teaching block 2 hours 8
Revision Webinar 1 Annual 1 hour 1
Preparation and Reading 169
Total 200

Summative Assessment

Component: Examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written examination 2 hours 30 mins 100% Same

Formative Assessment:

Online test

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University