Module Database Search
MODULE DESCRIPTOR | |||
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Module Title | |||
Financial Accounting For Groups And Companies | |||
Reference | BS4111 | Version | 11 |
Created | December 2023 | SCQF Level | SCQF 10 |
Approved | July 2019 | SCQF Points | 15 |
Amended | March 2024 | ECTS Points | 7.5 |
Aims of Module | |||
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To further develop knowledge, understanding and awareness of the technical skills and concepts relating to financial accounting and to critically appraise relevant contentious issues. |
Learning Outcomes for Module | |
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On completion of this module, students are expected to be able to: | |
1 | Execute computational calculations to demonstrate understanding and knowledge of relevant accounting standards. |
2 | Explain the underlying concepts of the relevant accounting standards and their application to financial statements. |
3 | Critique contentious and ethical issues relating to relevant accounting standards. |
4 | Critically examine the non financial and sustainability reporting landscapes and their interactions with financial reporting. |
Indicative Module Content |
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Consolidation; group financial statements; acquisition accounting; goodwill; non-controlling interest; internal trading; fair values; equity accounting; intangible assets; deferred taxation; non financial and sustainability reporting. |
Module Delivery |
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Topics are introduced in the lectures and developed in the tutorials for which students are expected to undertake directed independent learning. |
Indicative Student Workload | Full Time | Part Time |
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Contact Hours | 44 | N/A |
Non-Contact Hours | 106 | 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 | |||||
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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 |
Description: | Closed book examination |
MODULE PERFORMANCE DESCRIPTOR | |
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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 | |
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Prerequisites for Module | None. |
Corequisites for module | None. |
Precluded Modules | None. |
INDICATIVE BIBLIOGRAPHY | |
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1 | MAYNARD,J.,2017. Financial Accounting Reporting and Analysis. 2nd ed. Oxford: Oxford University Press. |
2 | ELLIOTT, B. and ELLIOTT, J., 2022. Financial accounting and reporting. 20th ed. Harlow: Pearson Education. |