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Level 5 Advanced Financial Accounting

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 Module Descriptor

21/09/2014



Code:

MKTG50253

Version:

-

Approval Status:

N/A

Title:

ADVANCED FINANCIAL ACCOUNTING 1 (DISTED)



Section:

Faculty of Business, Education and Law



Level:

5









 

Contact

E-mail Address

VLE

Anne Harbisher

A.Harbisher@staffs.ac.uk

-

 

Pattern Of Delivery

Credits

15


Contact Hours

Independent Study Hours

Total Learning Hours

36

114

150


Description of Pattern of Delivery

Occurrence A, Disted, UG Semester 1

Occurrence B, Disted, UG Semester 2

 

Site

DISTED

 

Registration Conditions

Module Version Condition Text

None


 

Module Details

Module Additional Assessment Details

Details - 3 Hour Examination assessing all Learning  Outcomes.

Module Indicative Content

The module aims to build on the basics of accounting  previously covered. To develop students to become proficient at day to day  accounting and knowledge of up to date accounting issues. It begins by  revisiting double entry book keeping and the structure of accounts. This is  developed into the preparation of UK Ltd Company Financial Statement with  supporting disclosure notes in accordance with the Companies Act '85 and '89.  

 A number of key financial standards will be discussed. Establishing the reason  for them, variations allowed by the standard and the accounting for the  standard. These will include but will not be limited to SSAP 13 research and  development, FRS3 Reporting Financial Performance.

 The use of spreadsheets will be discussed with students, producing their own  spreadsheets to deal with developing Profit and Loss, Balance Sheets from  trial balance information.

Module Learning Strategies

The learning strategy for the module requires  students to commit 150 learning hours (including assessment) of this there  will be 36 hours of class support and 114 hours of independent and self  directed study learning support material will be provided for the module.

 The lectures will provide the main advanced financial accounting themes,  analysis of concepts and their application. This knowledge will be reinforced  by the preparation and discussion of questions in the tutorials and by  student self study time. The latter will include obtaining and examining  contemporary published UK financial statements and visiting corporate web  sites to support the knowledge acquired.

Module Resources

The University Library and learning resources
 Internet
 E-mail
 Excel

Module Texts

Alexander, D. and Britton, A. (2001)  Financial Reporting, 6th Edition. Thomson Learning.
 Black, G. (2003) Students' Guide to Accounting and Financial Reporting  Standards, 9th Edition. Financial Times/Prentice Hall.
 Lewis, R. and Pendril, D. l (2000) Advanced Financial Accounting, 6th  Edition. Financial Times/Prentice Hall.
 Wood, F. (1999) Business Accounting, 8th Edition. Financial Times/Pitman  Publishing.

 

Learning Outcome

1. BE ABLE TO DESCRIBE THE OBJECTIVES AND SCOPE OF  CURRENT UNITED KINGDOM GAAP AND ITS APPLICATION

Knowledge & Understanding

2. APPLY A RANGE OF UNITED KINGDOM FINANCIAL  ACCOUNTING TECHNIQUES

Application

Communication

Knowledge & Understanding

Learning


 

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