Module Database Search
| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Strategic Business Reporting - ACCA | |||
| Reference | BSM047 | Version | 2 |
| Created | April 2022 | SCQF Level | SCQF 11 |
| Approved | May 2019 | SCQF Points | 30 |
| Amended | July 2022 | ECTS Points | 15 |
| Aims of Module | |||
|---|---|---|---|
| To discuss, apply and evaluate the concepts, principles and practices that underpin the preparation and interpretation of corporate reports in various contexts including the ethical assessment of management's stewardship and the information needs of a diverse group of stakeholders. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Apply fundamental ethical and professional principles to ethical dilemmas. |
| 2 | Critically evaluate the financial reporting framework. |
| 3 | Apply professional judgement in the reporting of financial performance. |
| 4 | Demonstrate professional knowledge appropriate to the preparation and interpretation of financial statements. |
| 5 | Discuss the impact of changes and potential changes in accounting regulation on financial reporting. |
| Indicative Module Content |
|---|
| This module integrates the syllabus content of the ACCA Strategic Business Reporting (SBR) (UK) examination. |
| Module Delivery |
|---|
| The module is delivered in Blended Learning mode using structured online learning materials/activities and directed study, facilitated by regular online tutor support. Workplace Mentor support and work-based learning activities will allow students to contextualise this learning to their own workplace. Face-to-face engagement occurs through annual induction sessions, employer work-site visits, and modular on-campus workshops. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 36 | N/A |
| Non-Contact Hours | 36 | N/A |
| Placement/Work-Based Learning Experience [Notional] Hours | 228 | N/A |
| TOTAL | 300 | N/A |
| Actual Placement hours for professional, statutory or regulatory body | 228 |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| 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, 5 |
| Description: | The ACCA Strategic Business Reporting (UK) examination. | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| The module is assessed by one component: C1 - Examination - 100% weighting. This module is not graded. | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| Pass | Demonstrates that the learning outcomes have been met. |
| Fail | Fails to demonstrate that the learning outcomes have been met. |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | BS1072; BS2080; BS1071; BS2070; BS2071; BS3080; BS3070; BS3071; BS3116; BS3117; BS4070; BS4074 |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | ALEXANDER, D., BRITTON, A., JORISSEN, A., HOOGENDOORN, M., VAN MOURIK, C., 2020. International Financial Reporting and Analysis. 8th ed. Hampshire: UK Cengage Learning. |
| 2 | ELLIOT, B. and ELLIOT, J., 2019. Financial Accounting and Reporting. 19th ed. Harlow: Pearson Education. |