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Module Title
Business Operations - Financial

Financial statements, recognition, measurement, analysis, international taxation

SCQF Points10
ECTS Points5
CreatedAugust 2010
ApprovedMay 2014
AmendedAugust 2013
Version No.1

This Version is No Longer Current
The latest version of this module is available here
Prerequisites for Module

To have passed the relevant first year modules or equivalent.

Corequisite Modules


Precluded Modules


Aims of Module

To demonstrate knowledge of financial regulations, the preparation of financial statements and how the information contained in them can be applied.

Learning Outcomes for Module

On completion of this module, students are expected to be able to:

1. Analyse and evaluate the principles of financial accounting.
2. Apply knowledge and understanding of financial regulations and statements of individual organisations and groups.
3. Demonstrate the ability to effectively communicate an understanding of financial accounting.

Indicative Module Content

Company financial statements; ethics and regulations; group accounts; taxation; issues in recognition and measurement; analysis and interpretation of financial statements.

Indicative Student Workload

Contact Hours

Distance Learning
Virtual tutorials and workshops

Directed Study

Assessment preparation
Directed research and reading

Private Study

Private study

Mode of Delivery

The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms.

Assessment Plan

Learning Outcomes Assessed
Component 1 1,2,3

Component one consists of coursework.

Indicative Bibliography

1.*ELLIOTT, B. and ELLIOTT, J., 2017. Financial accounting and reporting. Harlow: Pearson.
2.*The most recent edition of this text will always be used.
3.Relevant journal articles, dependent on the coursework topic.

Robert Gordon University, Garthdee House, Aberdeen, AB10 7QB, Scotland, UK: a Scottish charity, registration No. SC013781