Undergraduate Catalogue of Courses 2013/2014
ACCOUNTANCY
PLEASE NOTE: Resit: (for Honours students only): Candidates achieving a CAS mark of 6-8 may be awarded compensatory level 1 credit. Candidates achieving a CAS mark of less than 6 will be required to submit themselves for re-assessment and should contact the Course Co-ordinator for further details.
Course Co-ordinator: Professor C Roberts
Pre-requisite(s): AC 2524 and AC 2525
Note(s): Must not be taken with Accounting Theory (AC 4026).
Introduction to accounting theory
The financial reporting environment
Positive accounting theory
Critical perspectives on accounting
1 two-hour lecture and 1 two-hour tutorial per week per week.
1st Attempt: One piece of work to be assessed both by presentation and report(50%); 1 one-hour exam (50%).
Resit: 1 two-hour exam.
Formative Assessment and Feedback Information
Course Co-ordinator: Professor C Roberts
Pre-requisite(s): AC3041 Financial Accounting 3 and AC3042 Management Accounting 3
The content is organised into three main areas covering mainstream, positive and critical theoretical literature in accounting.
- Financial reporting practices
- Financial reporting regulations
- Critical perspectives on accounting practices & regulations.
A series of weekly two-hour lectures
A series of weekly two-hour seminars at which students will have to present and discuss their work.
1st Attempt: There are THREE elements to the assessment:
Portfolio of work (25%), 2000 word essay (15%), 1 two-hour examination (60%).
Formative Assessment and Feedback Information
This will take place via tutorial discussions.
Verbal feedback is given during tutorial discussions.
Written feedback will be given to assessed coursework.
Course Co-ordinator: Professor C Roberts
Pre-requisite(s): Student should be in Programme year 4
The primary and final product of the course is the independent writing of the dissertation
There is a minimal taught element on the dissertation course consisting of an introductory session in week 17 to introduce students to the formal requirements of the dissertation and two organized meetings with supervisors in semester 2.
1st Attempt: 100% continuous assessment (word count 10,000)
Resit: None
Formative Assessment and Feedback Information
This will take place via discussions with supervisors and chapter feedback.
Students are required to prepare material for the supervisory meetings and informal feedback will be given on these. They are also required to submit one draft chapter of the thesis and written feedback is given on this.
Course Co-ordinator: Professor C Roberts
Pre-requisite(s): Student must be in Programme year 4
The primary and final product of the course is the independent writing of the dissertation
There is a minimal taught element on the dissertation course consisting of an introductory session in week 17 to introduce students to the formal requirements of the dissertation and two organized meetings with supervisors in semester 2.
1st Attempt: 100% continuous assessment (10,000 words)
Resit: None
Formative Assessment and Feedback Information
This will take place via discussions with supervisors and chapter feedback.
Students are required to prepare material for the supervisory meetings and informal feedback will be given on these. They are also required to submit one draft chapter of the thesis and written feedback is given on this.
Course Co-ordinator: Professor R Buckland
Pre-requisite(s): AC30** Corporate Finance
Risk modelling
Futures
Futures and hedging
Pricing and regulatory issues
Decomposition and synthesis
Option pricing
Real options and option applications
Portfolio performance
Treasury management
Development of pricing models
Regulation and accounting for derivatives
The course comprises:
- a series of 24 lectures
- a series of 6 fortnightly one hour seminars
- a series of 12 weekly one-hour computer classes.
1st Attempt: There are two elements to assessment:
1. Continuous assessment
- Group presentation (5%)
- Individual report,maximum 2500 words (25%)
2. Examination
- objective test (20%)
- a two-hour closed book examination (50%).
Resit: An objective test and 1 two-hour closed book examination.
Previous coursework will be taken into account unless doing so would cause a student who passed the resit exam to fail the course overall, in which case the overall mark will be CAS 9. There is no August resit opportunity.
Formative Assessment and Feedback Information
This will take place via tutorial discussions and mid -course multiple choice test. Exercises from the textbook.
Verbal feedback is given during tutorial discussions.
Answers and marks provided for the multiple choice test
Answers available for textbook exercises.