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MN50325: Financial accounting II

Follow this link for further information on academic years Academic Year: 2017/8
Further information on owning departmentsOwning Department/School: School of Management
Further information on credits Credits: 6      [equivalent to 12 CATS credits]
Further information on notional study hours Notional Study Hours: 120
Further information on unit levels Level: Masters UG & PG (FHEQ level 7)
Further information on teaching periods Period:
Semester 2
Further information on unit assessment Assessment Summary: CW 25%, EX 75%
Further information on unit assessment Assessment Detail:
  • Coursework (CW 25%)
  • Examination (EX 75%)
Further information on supplementary assessment Supplementary Assessment:
Like-for-like reassessment (where allowed by programme regulations)
Further information on requisites Requisites:
Further information on descriptions Description: Aims:
The aim is to review key topics in accounting for groups of companies and to develop a critical understanding of the role of accounting information in capital markets.

Learning Outcomes:
By the end of this unit students will be able to:
* apply and critically evaluate alternative for accounting techniques for group financial statements, leases, cash flows, foreign currency and EPS
* understand the relationship between accounting information and capital markets and discuss this relationship by reference to empirical evidence
* apply residual income valuation models
* work in teams
* make intellectually coherent presentations.

Intellectual Skills
* the ability to appropriately apply a framework of rules, regulations and principles to financial information; TFA
* the ability to interpret financial information; TFA
* the ability to identify issues of controversy in financial accounting and reporting, and discuss them. TFA
Professional Practical Skills
* the ability to prepare financial reporting information in a form suitable for publication in compliance with regulatory requirements; TFA
* the ability to analyse financial information and draw business-relevant conclusions; TFA
* sensitivity to potential accounting issues deriving from future developments in business practice and transactions. FA
Transferable/Key Skills
* the ability to manipulate financial data to achieve a specified objective in accordance with rules, regulations and principles. TFA
* awareness of ethical and accountability issues for corporate entities. FA
* the ability to communicate relatively complex financial information in a form understandable to users of such information. FA

Consolidated Balance Sheet and Income Statement
Associates & Joint Ventures
Cash Flow Accounting
EPS and Equity Valuation
Accounting concepts, decision usefulness and decision theory
EMH, information perspective and market anomalies
Measurement perspective and valuation models
Earnings management.
Further information on programme availabilityProgramme availability:

MN50325 is Compulsory on the following programmes:

School of Management