Module Database Search
MODULE DESCRIPTOR | |||
---|---|---|---|
Module Title | |||
External Reporting | |||
Reference | BS3142 | Version | 14 |
Created | January 2024 | SCQF Level | SCQF 9 |
Approved | July 2019 | SCQF Points | 15 |
Amended | March 2024 | ECTS Points | 7.5 |
Aims of Module | |||
---|---|---|---|
To further develop knowledge, understanding and critical awareness of the technical skills and concepts in external financial reporting. |
Learning Outcomes for Module | |
---|---|
On completion of this module, students are expected to be able to: | |
1 | Undertake computational calculations to demonstrate understanding and knowledge of relevant accounting standards. |
2 | Discuss application and issues relevant to specific accounting standards incorporating sustainability and ethical considerations. |
3 | Undertake the financial analysis of a company using appropriate ratios and interpret the company's financial performance. |
4 | Demonstrate application of theoretical knowledge of the relevant accounting standards. |
Indicative Module Content |
---|
Statement of cash flows; revaluation of property, plant and equipment; impairment; government grants; investment properties; leases; inventories; ratios; financial analysis; professional ethics and sustainability. |
Module Delivery |
---|
Topics are introduced in the lectures and developed in tutorials for which students are expected to undertake directed independent learning. |
Indicative Student Workload | Full Time | Part Time |
---|---|---|
Contact Hours | 40 | N/A |
Non-Contact Hours | 110 | N/A |
Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
TOTAL | 150 | N/A |
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 |
Description: | Closed book examination |
MODULE PERFORMANCE DESCRIPTOR | |
---|---|
Explanatory Text | |
The module is assessed 100% by examination, a minimum of grade D is required to pass the module. | |
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 | |
---|---|
Prerequisites for Module | BS3007 Financial Reporting. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
---|---|
1 | ELLIOTT, B. and ELLIOTT, J., 2022. Financial accounting and reporting. 20th ed. Harlow: Pearson Education. |
2 | MAYNARD, J., 2017. Financial accounting, reporting & analysis. 2nd ed. Oxford: Oxford University Press. |