Module Database Search
MODULE DESCRIPTOR | |||
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Module Title | |||
Financial Information and Decision Making | |||
Reference | BSM001 | Version | 9 |
Created | January 2024 | SCQF Level | SCQF 11 |
Approved | July 2019 | SCQF Points | 15 |
Amended | March 2024 | ECTS Points | 7.5 |
Aims of Module | |||
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To enable students to understand financial reporting practices and analyse financial accounting information for business decision making. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Analyse key financial statements using detailed ratio analysis, including ratios peculiar to specific industries. |
2 | Critically appraise the limitations of financial statements |
3 | Critically evaluate the quality of Sustainability Reporting |
Indicative Module Content |
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Nature and content of published financial statements; interpretation of financial statements; ratio analysis; limitations of financial information in a traditional financial accounting context; developments in reporting practices; sustainability reporting frameworks |
Module Delivery |
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On Campus Mode: The module is delivered by on campus lectures, interactive work and case study tutorials and directed self-study. Online Mode: The module is delivered in online mode by directed self-study materials for asynchronous learning, supported by synchronous online tutorials. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | 30 | 30 |
Non-Contact Hours | 120 | 120 |
Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
TOTAL | 150 | 150 |
Actual Placement hours for professional, statutory or regulatory body |   |   |
ASSESSMENT PLAN | |||||
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If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
Component 1 | |||||
Type: | Coursework | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3 |
Description: | Report |
MODULE PERFORMANCE DESCRIPTOR | |
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Explanatory Text | |
Component 1 comprises 100% of the module grade. To pass the module, a D grade is required. | |
Module Grade | Minimum Requirements to achieve Module Grade: |
A | A |
B | B |
C | C |
D | D |
E | E |
F | F |
NS | Non-submission of work by published deadline or non-attendance for examination |
Module Requirements | |
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Prerequisites for Module | None. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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1 | ATRILL, P. and McLANEY, E., 2022. Financial accounting for decision makers.10th ed. Harlow: Pearson. |
2 | DYSON, J.R. and FRANKLIN, E., 2022. Accounting for non-accounting students. 12th ed. Harlow: Pearson. |
3 | ELLIOTT, J. and Elliott, B., 2022. Financial Accounting and Reporting. 12th ed. Harlow: Pearson. |