See module specification for other years:
2020-212021-22
Professional requirements
Changes to Module Leader and module workload approved by BoS 13.05.19 (minutes 18-19/2/58. a)
Module will run
Occurrence
Teaching cycle
A
Autumn Term 2022-23
Module aims
This module builds on financial accounting knowledge from year one and introduces the students to some of the problems and techniques associated with the preparation of published financial statements. Students must have studied the year one module Financial Accounting as a prerequisite.
Module learning outcomes
Describe the regulatory environment in which companies operate
Evaluate a selection of accounting standards using the qualitative characteristics and other criteria
Apply a selection of accounting standards
Assessment
Task
Length
% of module mark
Closed/in-person Exam (Centrally scheduled) In Person Exam
2 hours
100
Special assessment rules
None
Reassessment
Task
Length
% of module mark
Closed/in-person Exam (Centrally scheduled) In Person Exam
2 hours
100
Module feedback
Module assessment reports to students are written by the module leader for all assessments (open and closed) and placed on the VLE after the Board of Examiners has received the module marks.
The timescale for the return of feedback will accord with School policy.
Indicative reading
Elliott, B. and Elliott, J. (2019) Financial accounting and reporting, 19th Edition FT Prentice Hall, Harlow