Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Financial Information and Decision Making | |||
| Reference | BSM001 | Version | 9 |
| Created | January 2024 | SCQF Level | SCQF 11 |
| Approved | July 2019 | SCQF Points | 15 |
| Amended | March 2024 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To enable students to understand financial reporting practices and analyse financial accounting information for business decision making. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Analyse key financial statements using detailed ratio analysis, including ratios peculiar to specific industries. |
| 2 | Critically appraise the limitations of financial statements |
| 3 | Critically evaluate the quality of Sustainability Reporting |
| Indicative Module Content |
|---|
| Nature and content of published financial statements; interpretation of financial statements; ratio analysis; limitations of financial information in a traditional financial accounting context; developments in reporting practices; sustainability reporting frameworks |
| Module Delivery |
|---|
| On Campus Mode: The module is delivered by on campus lectures, interactive work and case study tutorials and directed self-study. Online Mode: The module is delivered in online mode by directed self-study materials for asynchronous learning, supported by synchronous online tutorials. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 30 | 30 |
| Non-Contact Hours | 120 | 120 |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | 150 |
| 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: | Report | ||||
| 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 | ATRILL, P. and McLANEY, E., 2022. Financial accounting for decision makers.10th ed. Harlow: Pearson. |
| 2 | DYSON, J.R. and FRANKLIN, E., 2022. Accounting for non-accounting students. 12th ed. Harlow: Pearson. |
| 3 | ELLIOTT, J. and Elliott, B., 2022. Financial Accounting and Reporting. 12th ed. Harlow: Pearson. |