MN30549: Advanced accounting
[Page last updated: 09 August 2024]
Academic Year: | 2024/25 |
Owning Department/School: | School of Management |
Credits: | 6 [equivalent to 12 CATS credits] |
Notional Study Hours: | 120 |
Level: | Honours (FHEQ level 6) |
Period: |
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Assessment Summary: | EX 100% |
Assessment Detail: |
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Supplementary Assessment: |
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Requisites: |
Before taking this module you must ( take MN10248 AND take MN20501 ) OR ( take MN10804 AND take MN20812 ) OR ( take MN10248 AND take MN20812 )
In taking this module you cannot take MN20018 OR take MN30315 |
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. |
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. |
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. |
Course 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 courses:Department of Chemistry
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Notes:
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