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MN30549: Advanced accounting

Follow this link for further information on academic years Academic Year: 2013/4
Further information on owning departmentsOwning Department/School: School of Management
Further information on credits Credits: 6
Further information on unit levels Level: Honours (FHEQ level 6)
Further information on teaching periods Period: Semester 2
Further information on unit assessment Assessment: CW20EX80
Further information on supplementary assessment Supplementary Assessment: Like-for-like reassessment (where allowed by programme regulations)
Further information on requisites Requisites: Before taking this unit you must take MN10248 and take MN20501 and in taking this unit you cannot take MN20018 or take MN30315
Further information on descriptions Description: Aims:
The unit aims to enable students to:
* Critique the conceptual and regulatory framework of accounting;
* View accounting as a multi-paradigm science;
* Understand current developments in financial reporting.

Learning Outcomes:
On successful completion of this unit students will be able to:
* Understand some key texts in financial reporting research;
* Apply and interpret a variety of international financial reporting standards;
* Prepare consolidated financial statements.

Skills:

* Financial data manipulation and interpretation
* Analytical and communication skills in relation to financial information
* Analysis and synthesis of a limited range of academic literature.

Content:

* The framework of accounting - entities and financial reporting statements, setting international accounting standards, the nature and objectives of accounting, the conceptual framework of accounting, overviews of auditing, corporate governance and ethics
* The content and significance of a limited range of international financial reporting standards, including revenue recognition, lease accounting and accounting for financial instruments
* Consolidated financial statements
* Current issues in financial reporting.
Further information on programme availabilityProgramme availability:

MN30549 is a Generally Available Unit which is available to all students of the University (subject to the usual constraints) to take either as a Director of Studies approved option within their programme of study or as an 'extra' unit which does not count towards a final award.


MN30549 is Optional on the following programmes:

Department of Chemistry
  • USCH-AFB03 : BSc (hons) Chemistry with Management (Full-time) - Year 3
  • USCH-AKB04 : BSc (hons) Chemistry with Management with Industrial Training (Full-time with Thick Sandwich Placement) - Year 4
  • USCH-AAB04 : BSc (hons) Chemistry with Management with Study Year Abroad (Full-time with Study Year Abroad) - Year 4
  • USCH-AFM07 : MSci (hons) Chemistry with Management (Full-time) - Year 3
  • USCH-AKM07 : MSci (hons) Chemistry with Management with Industrial Training (Full-time with Thick Sandwich Placement) - Year 4
Department of Economics
  • UHES-AFB03 : BSc (hons) Economics (Full-time) - Year 3
  • UHES-AKB03 : BSc (hons) Economics (Full-time with Thick Sandwich Placement) - Year 4

Notes:
* This unit catalogue is applicable for the 2013/4 academic year only. Students continuing their studies into 2014/15 and beyond should not assume that this unit will be available in future years in the format displayed here for 2013/14.
* Programmes and units are subject to change at any time, in accordance with normal University procedures.
* Availability of units will be subject to constraints such as staff availability, minimum and maximum group sizes, and timetabling factors as well as a student's ability to meet any pre-requisite rules.