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ADVANCED FINANCIAL ACCOUNTING 1 (DISTED)
Faculty of Business, Education and Law
Pattern Of Delivery
Independent Study Hours
Total Learning Hours
Description of Pattern of Delivery
Occurrence A, Disted, UG Semester 1
Occurrence B, Disted, UG Semester 2
Module Version Condition Text
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.
The University Library and learning resources Internet E-mail Excel
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.
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
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