Last modified: 3 Days, 5 Hours, 3 Minutes ago
This course provides students with basic knowledge of financial accounting, its sources including double entry bookkeeping, its processes, and its uses; financial reporting, its regulation, interpretation, and audit; accounting theory; and how financial reports are used when conducting a fundamental analysis of an entity.
| Study Type | Postgraduate | Level | 5 |
|---|---|---|---|
| Term | Second Term | Credit Points | 30 credits (15 ECTS credits) |
| Campus | Aberdeen | Sustained Study | No |
| Co-ordinators |
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Introduction to Financial Accounting, Financial Reporting, its regulation, interpretation, and oversight through audit, Accounting Theory, and Fundamental Analysis.
Information on contact teaching time is available from the course guide.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
4 x 1-hour in-class tests (25% each) Feedback will be provided online at the end of each test window. |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Procedural | Create | Synthesise data and information to produce accounting information |
| Reflection | Evaluate | Evaluate company performance, financial position, and threats |
| Reflection | Evaluate | Appraise the effectiveness and structure of accounting regulation |
| Reflection | Evaluate | Apply accounting principles when interpreting financial information |
There are no assessments for this course.
| Assessment Type | Summative | Weighting | 100 | |
|---|---|---|---|---|
| Assessment Weeks | Feedback Weeks | |||
| Feedback |
2-hour exam (2 compulsory questions) |
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
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| Knowledge Level | Thinking Skill | Outcome |
|---|---|---|
| Reflection | Evaluate | Apply accounting principles when interpreting financial information |
| Procedural | Create | Synthesise data and information to produce accounting information |
| Reflection | Evaluate | Evaluate company performance, financial position, and threats |
| Reflection | Evaluate | Appraise the effectiveness and structure of accounting regulation |
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