Accounting for Small and Medium Enterprises

Module code: MN2141

In 2017, small or medium-sized enterprises - defined as any company with less than 250 employees - accounted for 99.9% of all private sector businesses, 60% of all private sector employment and 51% of all private sector turnover in the UK. These businesses play a huge role in Britain's economy, and financing is crucial to their ongoing viability. This module will introduce you to the specific issues and challenges faced when financing SMEs.

During this module, you will look at the accounting tools and techniques available to small and medium-size commercial organisations. You will analyse the challenges faced by SMEs when collecting, aggregating and representing accounting information. Furthermore, you will review the implications of small and medium enterprises dominating economies, as well as recent corporate governance issues relating to global accounting regulatory and standard-setting initiatives.

Learning

  • 10 hours of lectures
  • 4 hours of seminars
  • 86 hours of guided independent study

Assessment

  • Essay (100%)