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MN30549: Advanced accounting

Follow this link for further information on academic years Academic Year: 2019/0
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: Honours (FHEQ level 6)
Further information on teaching periods Period:
Semester 2
Further information on unit assessment Assessment Summary: CW 20%, EX 80%
Further information on unit assessment Assessment Detail:
  • Coursework (CW 20% - Qualifying Mark: 35)
  • Examination (EX 80% - Qualifying Mark: 35)
Further information on supplementary assessment Supplementary Assessment:
Like-for-like reassessment (where allowed by programme regulations)
Further information on requisites Requisites: Before taking this module you must take MN10248 AND take MN20501
In taking this module 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 (Year 3)
  • USCH-AAB04 : BSc(Hons) Chemistry with Management with Study year abroad (Year 4)
  • USCH-AKB04 : BSc(Hons) Chemistry with Management with Industrial Placement (Year 4)
  • USCH-AFM07 : MSci(Hons) Chemistry with Management (Year 3)
  • USCH-AKM07 : MSci(Hons) Chemistry with Management with Industrial Placement (Year 4)
Department of Economics
  • UHES-AFB03 : BSc(Hons) Economics (Year 3)
  • UHES-AAB03 : BSc(Hons) Economics with Study year abroad (Year 4)
  • UHES-AKB03 : BSc(Hons) Economics with Year long work placement (Year 4)
  • UHES-ACB03 : BSc(Hons) Economics with Combined Placement and Study Abroad (Year 4)
Department of Mathematical Sciences
  • USMA-AFB15 : BSc(Hons) Mathematical Sciences (Year 3)
  • USMA-AAB16 : BSc(Hons) Mathematical Sciences with Study year abroad (Year 4)
  • USMA-AKB16 : BSc(Hons) Mathematical Sciences with Year long work placement (Year 4)
  • USMA-AFB05 : BSc(Hons) Statistics (Year 3)
  • USMA-AAB06 : BSc(Hons) Statistics with Study year abroad (Year 4)
  • USMA-AKB06 : BSc(Hons) Statistics with Year long work placement (Year 4)
  • USMA-AFM14 : MMath(Hons) Mathematics (Year 3)
  • USMA-AKM15 : MMath(Hons) Mathematics with Year long work placement (Year 4)

Notes: