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Advanced Financial Accounting - MAN00002M

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  • Department: The York Management School
  • Module co-ordinator: Dr. Roba Ashraf Abdelbadie
  • Credit value: 20 credits
  • Credit level: M
  • Academic year of delivery: 2021-22
    • See module specification for other years: 2022-23

Module summary

The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements.

Module will run

Occurrence Teaching period
A Autumn Term 2021-22 to Spring Term 2021-22
B Spring Term 2021-22 to Summer Term 2021-22

Module aims

The aim of this module is to give students a grounding in advanced financial accounting, with special reference to areas of topical interest and the impact of techniques on financial statements. Stress will be placed on preparing advanced financial accounts and the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms

Module learning outcomes

By the conclusion of the module, students will be able to:

· Discuss the impact of the conceptual framework on the development of financial reporting standards

· Critically evaluate the impact of a selection of current International Accounting Standards on financial reports

· Prepare consolidated financial statements using current International Accounting Standards

· Critically discuss current issues and topics affecting accounting and the accounting profession.

Module content

Module Content:

 

  • The Conceptual Framework and its impact on financial reporting
  • Revenue Recognition and Provisioning
  • Group Accounting
  • Intangibles: Recognition & Valuation
  • Off-balance Sheet Financing: Recognition & Valuation
  • Financial Instruments

 

Teaching Material:

  • Handouts of the lecture slides, textbooks, articles, accounting standards
  • A detailed reading list giving a comprehensive coverage of the content of the module will be available on the VLE.
  • The module includes a formative assessment in the form of a 1 hour test which is marked and returned to students with feedback

Assessment

Task Length % of module mark
Essay/coursework
Essay/ Coursework		 N/A 50
Essay/coursework
Essay/ Coursework		 N/A 50

Special assessment rules

None

Reassessment

Task Length % of module mark
Essay/coursework
Essay/ Coursework		 N/A 50
Essay/coursework
Essay/ Coursework		 N/A 50

Module feedback

The timescale for the return of feedback will accord with TYMS policy.

Indicative reading

Elliott, B. and Elliott, J. (2018). Financial Accounting and Reporting, FT Prentice Hall.


The information on this page is indicative of the module that is currently on offer. The University is constantly exploring ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary by the University. Where appropriate, the University will notify and consult with affected students in advance about any changes that are required in line with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.