Last modified: 25 Sep 2019 09:58
Students will gain an understanding of what financial information is for and how it is controlled by government, the stock exchanges and other institutions. Students will explore financial accounting assumptions and conventions. They will develop their technical knowledge and skills to enable them to record business transactions and prepare financial statements. Finally, students will be introduced to financial statement analysis and the calculation of key metrics. This will allow them to explore how accounting information is used by stock market participants and the impact on users of current developments and issues in accounting practice, governance and standards.
| Study Type | Postgraduate | Level | 5 |
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| Session | First Sub Session | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
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This course introduces theoretical concepts in accounting and develops knowledge in the practice of accounting. Relevant contemporary issues in financial accounting are analysed and discussed.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 20 | |
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| Assessment Weeks | Feedback Weeks | |||
| Feedback | Word Count | 2000 | ||
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| Assessment Type | Summative | Weighting | 20 | |
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| Assessment Type | Summative | Weighting | 60 | |
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| Assessment Type | Summative | Weighting | 20 | |
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| Assessment Weeks | 11,16 | Feedback Weeks | 13,18 | |
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| Assessment Type | Summative | Weighting | 20 | |
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| Assessment Type | Summative | Weighting | 60 | |
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There are no assessments for this course.
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| Knowledge Level | Thinking Skill | Outcome |
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| Conceptual | Remember | To know what financial information is for and how it is controlled by government, the stock exchanges and other institutions. |
| Factual | Understand | To understand the basic assumptions and conventions applied to financial accounting. |
| Reflection | Apply | To be able to record business transactions and prepare financial statements. |
| Conceptual | Analyse | To acquire a knowledge of accounting and develop technical accounting skills. |
| Factual | Create | To be able to undertake financial statement analysis, taking into account the company’s context. To be aware of how accounting information is used by stock market participants. |
| Procedural | Analyse | To be aware of developments and issues in accounting practice, governance and standards. |
| Conceptual | Remember | To know what financial information is for and how it is controlled by government, the stock exchanges and other institutions. |
| Factual | Understand | To understand the basic assumptions and conventions applied to financial accounting. |
| Reflection | Apply | To be able to record business transactions and prepare financial statements. |
| Conceptual | Analyse | To acquire a knowledge of accounting and develop technical accounting skills. |
| Factual | Create | To be able to undertake financial statement analysis, taking into account the company’s context. To be aware of how accounting information is used by stock market participants. |
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