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MODULE DESCRIPTOR
Module Title
Business Financial Concepts
Reference BS3392 Version 2
Created February 2017 SCQF Level SCQF 9
Approved May 2014 SCQF Points 20
Amended August 2017 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
The module is assessed by one component: C1 - Coursework - 100% weighting. Module Pass Mark = Grade D (40%)
Module Grade Minimum Requirements to achieve Module Grade:
A 70% or above
B 60% - 69%
C 50% - 59%
D 40% - 49%
E 35% - 39%
F 0% - 34%
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.


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