Module overview
Aims and Objectives
Learning Outcomes
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- The effects on financial results of management decisions, corporate transactions and the adoption of different accounting policies;
- The underlying principles and regulations to various items within financial accounts;
- The published financial reports of companies in different industries;
- Current controversies in financial accounting.
- The regulatory framework surrounding financial reporting, including the value and limitations of statutory audit;
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- Demonstrate numeracy and problem solving skills;
- Communicate complex ideas and arguments fluently and effectively in a range of different formats to a variety of different audiences.
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- Apply accounting principles and theories to current issues in financial accounting.
Syllabus
Learning and Teaching
Teaching and learning methods
Type | Hours |
---|---|
Teaching | 32 |
Independent Study | 118 |
Total study time | 150 |
Resources & Reading list
Textbooks
Alexander, Britton, Jorissen, et al (2014). International Financial Reporting and Analysis. Cengage Learning.
Holmes, Sugden and Gee (2008). Interpreting Company Reports and Accounts. FT Prentice Hall.
Elliot & Elliot (2015). Financial Accounting and Reporting. Prentice Hall.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
Set exercises - practical exam
- Assessment Type: Formative
- Feedback: This will be marked and feedback provided, so that students not only practice applying technical knowledge but also learn about presentation of examination answers. Other exercises require students to present answers in class and verbal feedback is provided at the time. Further exercises are provided each week for self-study. Solutions are provided, allowing students to check their own progress.
- Final Assessment: No
- Group Work: No
Summative
This is how we’ll formally assess what you have learned in this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
Referral
This is how we’ll assess you if you don’t meet the criteria to pass this module.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat
An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.
Method | Percentage contribution |
---|---|
Examination | 100% |
Repeat Information
Repeat type: Internal & External