|Prerequisites for Module|
None in addition to SCQF10 entry requirements or equivalent.
Aims of Module
To further develop knowledge, understanding and awareness of the technical skills and concepts relating to financial accounting for groups and companies and to develop the ability to respond effectively and critically to contentious issues and change.
Learning Outcomes for Module
On completion of this module, students are expected to be able to:
|Indicative Module Content|
Consolidation and Group Financial Statements, Intangible Assets, Deferred Taxation.
Indicative Student Workload
Mode of Delivery
Topics are introduced in the lectures and developed in the tutorials for which students are expected to undertake directed independent learning.
Component 1 is a Class Test held during the Semester.
Component 2 is an examination.