Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Advanced Financial Reporting CIMA F2 | |||
| Reference | BS3372 | Version | 3 |
| Created | March 2019 | SCQF Level | SCQF 9 |
| Approved | July 2019 | SCQF Points | 20 |
| Amended | July 2019 | ECTS Points | 10 |
| Aims of Module | |||
|---|---|---|---|
| To prepare, analyse and interpret financial statements of organisations and groups. To demonstrate how to source appropriate long term finance required to fund the operations of organisations. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Analyse the suitability of different types and sources of long-term funds using quantitative and qualitative techniques. |
| 2 | Demonstrate the impact of recognition and measurement of complex transactions on the financial statements. |
| 3 | Apply financial reporting standards to prepare consolidated accounts and the additional disclosures required for groups. |
| 4 | Evaluate the financial performance, financial position and financial adaptability of an incorporated entity showing awareness of the limitations of ratio analysis. |
| 5 | Explain the concepts, measurement and disclosure issues in relation to integrated accounting. |
| Indicative Module Content |
|---|
| As per the CIMA F2 2019 Syllabus. Financing capital projects; Financial reporting standards; Group accounts; Integrated reporting; Analysing financial statements. |
| Module Delivery |
|---|
| The mode of delivery is Distance Learning with a focus on the use of interactive online activities. Students have access to a range of online materials and tools to facilitate their learning, including topic guides, online chats, exercises, and discussion fora. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 35 | 35 |
| Non-Contact Hours | 165 | 165 |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 200 | 200 |
| Actual Placement hours for professional, statutory or regulatory body |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3, 4, 5 |
| Description: | Component one is the CIMA F2 Management level exam. | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| The module is assessed by one component: C1 - Examination - 100% weighting. This module is not graded. After a student has sat the CIMA examination, CIMA then provides the student with the result. This is recorded as P (Pass) after confirmation of a Pass mark has been received from CIMA. | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| Pass | Demonstrates that the learning outcomes have been met. |
| Fail | Fails to demonstrate that the learning outcomes have been met. |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | To have passed the CIMA certificate and operations level modules or equivalent. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| ADDITIONAL NOTES |
|---|
| Core module material is provided online and comprises material from CIMAstudy.com, published by CIMA and Kaplan. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | ELLIOTT, B. AND ELLIOTT, J., 2017. Financial Accounting and Reporting. 18th edition. Pearson Publishing, Cambridge. |
| 2 | KAPLAN, 2019. CIMA Complete Text: F2 Advanced Financial Reporting. Kaplan Publishing, Berkshire. |