- Ms Colette Yeates
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Curricular information is subject to change
On completion of this module participants should be able to:
• Prepare primary financial statements in a format suitable for publication.
• Understand and read such primary financial statements with an appreciation of the information and insights they provide. This will include being able to appreciate the impact of accounting standards and the exercise of managerial judgements and estimations on information presented in financial statements.
• Prepare an analysis of financial statements, identifying key trends in financial performance and position.
• Appreciate some theoretical and conceptual aspects of financial reporting and the regulatory and governance mechanisms that enhance the quality of financial information and some of the current debate surrounding such issues.
The module covers five topics as follows:
1. The Accounting Environment
2. Annual Report - Non-Financial Statements
3. Annual Report - Financial Statements (3 parts)
4. Managerial Judgement and Estimation in Financial Statements
5. Interpreting Financial Statements
|Student Effort Type||Hours|
|Specified Learning Activities||
|Autonomous Student Learning||
Not applicable to this module.
|Description||Timing||Component Scale||% of Final Grade|
|Essay: Review of annual report||Unspecified||n/a||Standard conversion grade scale 40%||No||
|Assignment: Case study assignment||Coursework (End of Trimester)||n/a||Standard conversion grade scale 40%||No||
|Resit In||Terminal Exam|
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