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BU5031: ACCOUNTING (2019-2020)

Last modified: 25 Sep 2019 09:58


Course Overview

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.

Course Details

Study Type Postgraduate Level 5
Term First Term Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Mrs Lindsay Tibbetts

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

  • One of Master Of Science In Law And Economics Of Oil And Gas (Studied) or MSc (Econ) in Petroleum, Energy Economics and Finance (Studied) or MSc (Econ) in Finance and Investment Management (Studied) or Master Of Science In International Finance (Studied) or MSc (Econ) in Finance and Investment Management (Includes Cfa Exam) (Studied) or Master Of Science In International Finance (Includes Cfa Exam) (Studied) or MSc Finance and Real Estate (Includes Cfa Exam) (Studied) or MSc Finance and Real Estate (Studied) or MSc (Econ) in Accounting and Finance (Studied)
  • Any Postgraduate Programme (Studied)

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

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.


Contact Teaching Time

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

Teaching Breakdown

More Information about Week Numbers


Details, including assessments, may be subject to change until 30 August 2024 for 1st term courses and 20 December 2024 for 2nd term courses.

Summative Assessments

Essay

Assessment Type Summative Weighting 20
Assessment Weeks Feedback Weeks

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Feedback Word Count 2000
Learning Outcomes
Knowledge LevelThinking SkillOutcome
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Class Test

Assessment Type Summative Weighting 20
Assessment Weeks Feedback Weeks

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
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Exam

Assessment Type Summative Weighting 60
Assessment Weeks Feedback Weeks

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
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Class Test - Multiple Choice Questions

Assessment Type Summative Weighting 20
Assessment Weeks 11,16 Feedback Weeks 13,18

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
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Class Test

Assessment Type Summative Weighting 20
Assessment Weeks Feedback Weeks

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Feedback
Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Exam

Assessment Type Summative Weighting 60
Assessment Weeks Feedback Weeks

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Formative Assessment

There are no assessments for this course.

Resit Assessments

Exam

Assessment Type Summative Weighting
Assessment Weeks Feedback Weeks

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Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Exam

Assessment Type Summative Weighting
Assessment Weeks Feedback Weeks

Look up Week Numbers

Feedback
Learning Outcomes
Knowledge LevelThinking SkillOutcome
Sorry, we don't have this information available just now. Please check the course guide on MyAberdeen or with the Course Coordinator

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome
ConceptualRememberTo know what financial information is for and how it is controlled by government, the stock exchanges and other institutions.
FactualUnderstandTo understand the basic assumptions and conventions applied to financial accounting.
ReflectionApplyTo be able to record business transactions and prepare financial statements.
ConceptualAnalyseTo acquire a knowledge of accounting and develop technical accounting skills.
FactualCreateTo 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.
ProceduralAnalyseTo be aware of developments and issues in accounting practice, governance and standards.
ConceptualRememberTo know what financial information is for and how it is controlled by government, the stock exchanges and other institutions.
FactualUnderstandTo understand the basic assumptions and conventions applied to financial accounting.
ReflectionApplyTo be able to record business transactions and prepare financial statements.
ConceptualAnalyseTo acquire a knowledge of accounting and develop technical accounting skills.
FactualCreateTo 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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