Financial Reporting and Analysis

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

• How management decisions, corporate transactions, and accounting policy choices impact financial results;
• The standards underpinning financial statements and their application
• The evaluation of the regulatory framework governing financial reporting, including audit strengths and limitations;
• The comparison and assessment of published financial statements and, engage with contemporary issues in financial reporting;

Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

• Apply accounting principles in the preparation of financial statements.

Transferable and Generic Skills

Having successfully completed this module you will be able to:

• Communicate complex financial concepts and arguments clearly and persuasively
• Demonstrate advanced numeracy, problem solving and decision making skills;

Formative

This is how we’ll give you feedback as you are learning. It is not a formal test or exam.

Assignments and problem sheets

• Assessment Type: Formative
• Feedback: Exercises enable students to practice applying knowledge while developing transferable skills for effective presentation of examination answers. These will be discussed in class and model solutions are also provided, allowing students to self-assess their responses against expected standards. Some exercises may involve peer discussion, enabling students to compare approaches and learn from one another.
• Final Assessment: No
• Group Work: No

Summative

This is how we’ll formally assess what you have learned in this module.

Referral

This is how we’ll assess you if you don’t meet the criteria to pass this module.

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.