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AC3049: FINANCIAL ACCOUNTING 3 (2022-2023)

Last modified: 31 May 2022 13:18


Course Overview

This course builds upon the material in Financial Accounting 2.  The aim of the course is to strengthen practical and analytical accounting skills through the study of accounting problems and to develop the ability to critically appraise conventional accounting practice through an understanding of alternative accounting theories and their application to topical issues in financial accounting.

Course Details

Study Type Undergraduate Level 3
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Naser Makarem

Qualification Prerequisites

  • Either Programme Level 3 or Programme Level 4

What courses & programmes must have been taken before this course?

  • Either Programme Level 3 or Programme Level 4
  • Any Undergraduate Programme (Studied)
  • AC2530 Financial Accounting 2 (Passed)
  • One of Accountancy (AC) (Studied) or Finance (FI) (Studied) or Master Of Arts In International Business or Master Of Business In International Business or Master Of Business In International Business With Gaelic or Master Of Business In International Business With French or Master Of Business In International Business With German or Master Of Arts In International Business With Spanish or Master Of Business In International Business With Spanish or Master Of Arts In International Business With Gaelic or Master Of Arts In International Business With French or Master Of Arts In International Business With German or Master Of Arts In International Business With Mandarin or Master Of Business In International Business With Mandarin

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

No

Course Description

Building upon the material in Financial Accounting 2, the course examines in greater detail theoretical frameworks applicable to financial reporting. Conceptual frameworks and income theory are used to critically evaluate the accounting treatment of assets and liabilities and the measurement of performance with particular emphasis being placed upon controversial areas of financial reporting.


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

  • 1 Lecture during University weeks 8 - 17
  • 1 Seminar during University weeks 8 - 17

More Information about Week Numbers


Details, including assessment, may be subject to change until 31 July 2022 for 1st half-session courses and 23 December 2022 for 2nd half-session courses.

Summative Assessments

(40%) MCQ Tests
(60%) Exam

 

Resit: Exam (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
FactualRememberILO’s for this course are available in the course guide.

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