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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.
|Session||First Sub Session||Credit Points||15 credits (7.5 ECTS credits)|
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.
This is the total time spent in lectures, tutorials and other class teaching.
1st Attempt: There are three elements to assessment:
Resit: 1 two-hour written examination.
This will take place via tutorial discussions.
Verbal feedback is given during tutorial discussions. Answers are provided to all questions covered in lectures and tutorials
Weekly tutorial questions are handed in, marked and returned