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AC3049: FINANCIAL ACCOUNTING 3 (2020-2021)

Last modified: 24 Jun 2020 14:31


Course Overview

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.

Course Details

Study Type Undergraduate Level 3
Session First Sub Session Credit Points 15 credits (7.5 ECTS credits)
Campus Aberdeen Sustained Study No
Co-ordinators
  • Dr Naser Makarem

Qualification Prerequisites

  • Either Programme Level 3 or Programme Level 4

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

  • Any Undergraduate Programme (Studied)
  • Either Accountancy (AC) (Studied) or Finance (FI) (Studied)
  • AC2530 Financial Accounting 2 (Passed)
  • Either Programme Level 3 or Programme Level 4

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

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.


Contact Teaching Time

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

Teaching Breakdown

  • 1 Seminar during University weeks 11, 11, 13, 13, 15, 15, 17, 17

More Information about Week Numbers


In light of Covid-19 and the move to blended learning delivery the assessment information advertised for courses may be subject to change. All updates for first-half session courses will be actioned no later than 1700 (GMT) on 18 September 2020. All updates for second half-session courses will be actioned in advance of second half-session teaching starting. Please check back regularly for updates.

Summative Assessments

5x MCQ tests (40%, best 4 count 10% each)

1x 1500-word essay (60%)

 

Resit - 1x 1500-word essay (100%)

Formative Assessment

There are no assessments for this course.

Course Learning Outcomes

Knowledge LevelThinking SkillOutcome

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