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BU5031: ACCOUNTING (2021-2022)

Last modified: 31 May 2022 13:05


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
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Audrey Paterson

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

  • One of Master Of Science In Law And Economics Of Oil And Gas or Master Of Science In Corporate Finance And Law or () or () or Master Of Science In International Finance or MSc (Econ) in Finance and Investment Management (Includes Cfa Exam) or Master Of Science In International Finance (Includes Cfa Exam) or MSc Finance and Real Estate (Includes Cfa Exam) or MSc Finance and Real Estate or () or Master Of Laws In Corporate Finance And Law
  • 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.


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 - 18
  • 1 Seminar during University weeks 18, 18
  • 1 Tutorial during University weeks 11 - 13, 15 - 17, 19 - 20
  • 1 Workshop during University weeks 14, 14

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

Online tests (80%)

Groupwork Project (20%)

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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