Module Database Search


Module Title
External Reporting

Keywords
Published Financial Statements, Accounting Standards, Financial Analysis

ReferenceBS3142
SCQF LevelSCQF 9
SCQF Points15
ECTS Points7.5
CreatedMay 2002
ApprovedJune 2013
AmendedAugust 2013
Version No.6


This Version is No Longer Current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

Financial Accounting (BS1111) in addition to SCQF7 entry requirements or equivalent.

Corequisite Modules

None.

Precluded Modules

None.

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. Recognise and discuss the regulatory framework for financial reporting.
2. Explain the accounting standards covered in the module and apply these accounting standards to practical situations.
3. Determine profit and analyse problems involved in the determination of profit.
4. Undertake a financial analysis for a company.

Indicative Module Content

UK and International regulatory framework for external reporting, International Accounting standards 1,8,10,12,17,18, 24 & 37 and International Financial Reporting Standard 8. Financial analysis includes the use of profitability, efficiency,liquidity and gearing ratios.

Indicative Student Workload

Contact Hours

Full Time
Assessment
4
Lectures
24
Tutorials
6

Directed Study

 
Tutorial Preparation
48

Private Study

 
Private Study
68

Mode of Delivery

This module will be delivered using lectures and tutorials.

Assessment Plan

Learning Outcomes Assessed
Component 1 2,3
Component 2 1,2,3,4

Component 2 is an exam.

Component 1 is a class test during the semester.

Indicative Bibliography

1.*ELLIOTT, B. and ELLIOTT, J., 2017. Financial accounting and reporting. Harlow: Financial Times Prentice Hall.
2.*The most recent edition of this text will always be used.


 

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