Module overview
Aims and Objectives
Learning Outcomes
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- Solve complex problems;
- Communicate complex ideas and arguments fluently and effectively in a range of different formats to a variety of different audiences
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- Financial accounting and reporting theories.
- The role of corporate governance mechanisms and their impact on financial accounting and reporting.
- The main features of the financial reporting environment in the United Kingdom and internationally;
- Accounting principles and conceptual frameworks;
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- Explain, apply and critically evaluate a range of accounting approaches to measuring financial position and performance;
- Apply accounting principles and theories to current issues in financial reporting.
Syllabus
Learning and Teaching
Teaching and learning methods
Type | Hours |
---|---|
Independent Study | 126 |
Teaching | 24 |
Total study time | 150 |
Resources & Reading list
Textbooks
C. Deegan (2009). Financial Accounting Theory. McGraw-Hill.
B. Elliott & J. Elliott. Financial Accounting and Reporting. FT Prentice Hall.
A. Riahi-Belkaoui (2004). Accounting Theory. International Thomson.
D. Alexander, A. Britton & A. Jorissen. International Financial Reporting and Analysis. Cengage. (ABJ).
W. H. Beaver (1998). Financial Reporting: An Accounting Revolution. FT Prentice Hall.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
Case study
- Assessment Type: Formative
- Feedback: There are various individual and group exercises and case studies on which students will receive formative feedback regarding their performance and areas for improvements – These exercises and case studies have no mark attached to them.
- 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