Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Business Financial Concepts | |||
| Reference | BS3392 | Version | 3 |
| Created | August 2021 | SCQF Level | SCQF 9 |
| Approved | May 2014 | SCQF Points | 20 |
| Amended | August 2021 | ECTS Points | 10 |
| Aims of Module | |||
|---|---|---|---|
| To demonstrate knowledge of financial concepts through application. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Analyse and evaluate the principles of financial reporting and regulation. |
| 2 | Apply financial concepts knowledge. |
| 3 | Demonstrate the ability to effectively communicate an understanding of financial concepts. |
| Indicative Module Content |
|---|
| Company financial statements; group financial statements; ethics and regulations; corporate and international taxation; issues in recognition and measurement; analysis and interpretation of financial statements; developments in external reporting |
| Module Delivery |
|---|
| The mode of delivery is Distance Learning - with a focus on the use of interactive online activities such as forums and chat rooms. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 4 | 4 |
| Non-Contact Hours | 196 | 196 |
| 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 | |||||
|---|---|---|---|---|---|
| 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: | |||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| 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 | |
|---|---|
| Prerequisites for Module | None. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| 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. |