Module Descriptors
FINANCIAL REPORTING 1
ACCT50257
Key Facts
School of Justice, Security and Sustainability
Level 5
15 credits
Contact
Leader: Alison Maguire
Email: A.J.Maguire@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 38
Independent Study Hours: 112
Total Learning Hours: 150
Assessment
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 100%
Module Details
Module Indicative Content
Topics will be drawn from
- Accounting Principles
- Financial reporting
- Conceptual framework for financial reporting
- Regulatory framework for financial reporting
- Financial Instruments
- Analysis and interpretation of financial statements
- Business combinations
- Convergence between national and international reporting standards
- Current reporting issues
- Accounting Principles
- Financial reporting
- Conceptual framework for financial reporting
- Regulatory framework for financial reporting
- Financial Instruments
- Analysis and interpretation of financial statements
- Business combinations
- Convergence between national and international reporting standards
- Current reporting issues
Module Learning Strategies
The learning strategy for the module requires students to commit 150 learning hours, of this there will be 38 hours of class support and 112 hours of independent and self directed study.
Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning
Apart from the lecture each week, various other methods as mentioned above will be used as learning strategies.
There will be workshop and tutorial sessions, students will be required to discuss and present various topics of the module in the class. Students are expected to be able to structure their own work and to work relatively independently under the guidance of the module teaching staff.
Lectures/ Workshops/ Presentations /Tutorial
Student managed learning/ directed learning
Apart from the lecture each week, various other methods as mentioned above will be used as learning strategies.
There will be workshop and tutorial sessions, students will be required to discuss and present various topics of the module in the class. Students are expected to be able to structure their own work and to work relatively independently under the guidance of the module teaching staff.
Module Resources
The VLE (NETED)
The Internet
Word Processing software for use in the coursework
Printed and electronic journals.
The Internet
Word Processing software for use in the coursework
Printed and electronic journals.
Module Texts
Core Text
Gibson, C. H.(2012) Financial Reporting and Analysis: Using Financial Accounting Information
Recommended Text
Wahlen, J.M., Baginski, S.P. and Bradshaw, M.T. (2011) Financial Reporting, Financial Statement Analysis, and Valuation ¿ A Strategic Perspective, 7th ed. Mason, USA: South-Western Cengage Learning.
Alexander, D., Britton, A. and Jorissen, A. (2011) International Financial Reporting and Analysis. 5th ed. London: Cengage Learning.
Raihi-Belkaoui, A. (2004) Accounting Theory. 5th ed. London: Cengage Learning.
Gibson, C. H.(2012) Financial Reporting and Analysis: Using Financial Accounting Information
Recommended Text
Wahlen, J.M., Baginski, S.P. and Bradshaw, M.T. (2011) Financial Reporting, Financial Statement Analysis, and Valuation ¿ A Strategic Perspective, 7th ed. Mason, USA: South-Western Cengage Learning.
Alexander, D., Britton, A. and Jorissen, A. (2011) International Financial Reporting and Analysis. 5th ed. London: Cengage Learning.
Raihi-Belkaoui, A. (2004) Accounting Theory. 5th ed. London: Cengage Learning.
Module Additional Assessment Details
Details - Learning outcomes 1,2,3 and 4:
Examination
Time Constraint Examination (TCA)
To pass this module student must obtain 40% marks.
Examination
Time Constraint Examination (TCA)
To pass this module student must obtain 40% marks.