Module study guide
The University Library and Learning Resources - books and academic journals
The module VLE
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Scott, W.R. (2011), Financial Accounting Theory, Prentice Hall.

This module presents and examines the following areas:
- accounting under ideal conditions
- agency theory, efficient market hypothesis and information content of financial reports
- the effects of income and price changes
- methods of income determination
- the valuation of assets
- the theory of financial disclosure and standard setting

A three Hour examination which will assess all learning outcomes.

PLEASE NOTE ALTERNATIVE ASSESSMENTS FOR Semester 2 2020/21 DUE TO COVID-19 AS FOLLOWS:

Assignment

The learning strategy for this module is based around students committing a total of 150 hours of activities towards achieving the learning outcomes. These will be split between 39 hours of direct contact with a tutor and 111 hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.
The module will draw upon a mixture of activities including lectures, web-based activities, case study analysis, relevant videos and in-class discussions, individual and group problem solving and self-directed learning.

This module presents and examines the following areas:¿accounting under ideal conditions, agency theory, efficient market hypothesis and information content of financial reports, the effects of income and price changes, methods of income determination, the valuation of assets and, the theory of financial disclosure and standard setting.