20 credits at level HE6
The aims of this module are:
• To enable students to extend the knowledge and understanding achieved in Financial Accounting.
• To introduce and develop further aspects of financial accounting with respect to the regulatory framework and the application of this to financial reporting.
• Accounting standards and the standard-setting process.
• Application of accounting standards.
• Preparation of financial statements in accordance with the regulatory framework.
• Preparation of consolidated financial statements.
• Capital re-organisation / reconstruction.
The module is delivered as an off-campus programme.
Students are supplied with a study guide and text book and have contact with the Bolton tutor by email.
The bolton tutor will deliver a 12 hour workshop at the overseas centre approximately mid-way through the semester.
The learning hours for this module are made up of the following components:
Lectures / Seminars 12
Self study 138
Exam Preparation 35
when you have successfully completed this module you will:
to demonstrate that you have achieved the learning outcome you will:
|1.||Interpret and apply accounting standard requirements in the preparation of financial statements.
||Interpret and apply accounting standards in the preparation of financial statements.|
|2.||Prepare consolidated financial statements.||Prepare the final accounts for groups of companies.|
|3.||Apply accounting standard requirements to given scenarios||
Demonstrate the ability to apply specific standards to given situations.
|4.||Alter / re-organise the capital structure in accordance with requirements of various scenarios.||Deal with situations which may require changes to the capital structure of an organisation.|
Your achievement of the learning outcomes for this module will be tested as follows:
|Description||Essay of 2,500 Words||Examination 3 Hours Closed Book|
Before taking this module you must have successfully completed the following:
No restrictions apply.
All current editions
Alexander & Britton, “Financial Reporting”, Thompson Learning
Lewis & Pendrill, “Advanced Financial Accounting”, Pitman
Elliott & Elliott, “Financial Accounting & Reporting”, Prentice Hall
Glautier & Underdown, “Accounting Theory & Practice”, Pitman
Blake, “Accounting Standards”, Pitman
Sutton, “Corporate Financial Accounting and Reporting”, FT Management
Accounting & Business Research
|Host Subject Group:||Business Studies|
|User Name||Date Accessed||Action|