Module Descriptors
FINANCIAL REPORTING AND ANALYSIS
ACCT70238
Key Facts
School of Justice, Security and Sustainability
Level 7
15 credits
Contact
Leader: Ahmad Mlouk
Email: A.Mlouk@staffs.ac.uk
Hours of Study
Scheduled Learning and Teaching Activities: 36
Independent Study Hours: 114
Total Learning Hours: 150
Assessment
- EXAMINATION - UNSEEN IN EXAMINATION CONDITIONS weighted at 70%
- CLASS PRESENTATION weighted at 30%
Module Details
Module Texts
Elliott, B. and Elliott, J. (2012) Financial Accounting and Reporting, 15th Ed., Pearson.
Lazar, J. and Tan, L.L. (2011) Company and Group Accounting and Reporting, 7th Ed., Prentice Hall.
Lazar, J. and Tan, L.L. (2011) Company and Group Accounting and Reporting, 7th Ed., Prentice Hall.
Module Resources
Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
The University Library and Learning Resources - books and academic journals
The module VLE
Electronic data bases
Learning support materials
Internet
Module Learning Strategies
The learning strategy for the module requires students to commit 150 learning hours (including assessment) of this there will be 36 hours of class support and 114 hours of independent and self directed study.
The lecture/tutorial pattern may vary with some activities taking place in medium size group workshops.
18 hours of tutor lead sessions
18 hours of student centred learning sessions
There will be lectures to deliver the core material, as well as smaller group sessions, including problem solving, discussion and workshop type delivery. Students will be expected to complete the exercises and directed learning in the independent learning time.
The lecture/tutorial pattern may vary with some activities taking place in medium size group workshops.
18 hours of tutor lead sessions
18 hours of student centred learning sessions
There will be lectures to deliver the core material, as well as smaller group sessions, including problem solving, discussion and workshop type delivery. Students will be expected to complete the exercises and directed learning in the independent learning time.
Module Indicative Content
This module commences with an introduction to the subject including definitions and a discussion of its applications. This leads onto an overview of the financial reporting and analysis and the international regulatory framework and the future direction of financial reporting. Students will also study income and asset value measurement systems and prepare consolidated statements of comprehensive income, changes in equity and cash flows. Contemporary issues such as sustainability and the need for environment and social reporting will enhance the students' ability to relate their learning to the wider context.
When studied as part of the MSc International Accounting and Financial Management, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Award Leader
When studied as part of the MSc International Accounting and Financial Management, the successful completion of this module may lead to an exemption from a professional accountancy qualification - for up to date information on accreditation and exemptions please contact the Award Leader
Module Additional Assessment Details
A portfolio consisting of an examineration of 2 hours weighted at 70% (covering all LOs) plus a class presentation weighted at 30% (covering LO 1)