MN30549: Advanced accounting
[Page last updated: 15 October 2020]
![]() | 2020/1 |
![]() | School of Management |
![]() | 6 [equivalent to 12 CATS credits] |
![]() | 120 |
![]() | Honours (FHEQ level 6) |
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![]() | EX 100% |
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Before taking this module you must take MN10248 AND take MN20501
In taking this module you cannot take MN20018 OR take MN30315 |
Description: | Aims: The unit aims to enable students to: * Critique the conceptual and regulatory framework of accounting; * View accounting as a multi-paradigm science; * Understand current developments in financial reporting. Learning Outcomes: On successful completion of this unit students will be able to: * Understand some key texts in financial reporting research; * Apply and interpret a variety of international financial reporting standards; * Prepare consolidated financial statements. Skills: * Financial data manipulation and interpretation * Analytical and communication skills in relation to financial information * Analysis and synthesis of a limited range of academic literature. Content: * The framework of accounting - entities and financial reporting statements, setting international accounting standards, the nature and objectives of accounting, the conceptual framework of accounting, overviews of auditing, corporate governance and ethics * The content and significance of a limited range of international financial reporting standards, including revenue recognition, lease accounting and accounting for financial instruments * Consolidated financial statements * Current issues in financial reporting. |
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MN30549 is a Generally Available Unit which is available to all students of the University (subject to the usual constraints) to take either as a Director of Studies approved option within their programme of study or as an 'extra' unit which does not count towards a final award.
MN30549 is Optional on the following programmes:Department of Chemistry
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