Module Database Search
MODULE DESCRIPTOR | |||
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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 | |||
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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 | |
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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 |
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As per the CIMA F2 2019 Syllabus. Financing capital projects; Financial reporting standards; Group accounts; Integrated reporting; Analysing financial statements. |
Module Delivery |
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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 |
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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 | |||||
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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 | |
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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 | |
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Prerequisites for Module | To have passed the CIMA certificate and operations level modules or equivalent. |
Corequisites for module | None. |
Precluded Modules | None. |
ADDITIONAL NOTES |
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Core module material is provided online and comprises material from CIMAstudy.com, published by CIMA and Kaplan. |
INDICATIVE BIBLIOGRAPHY | |
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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. |