Business and management studies

Intermediate Financial Accounting

Module code: N1612
Level 5
15 credits in autumn semester
Teaching method: Lecture, Workshop
Assessment modes: Coursework, Unseen examination

This module develops knowledge and skills in: understanding and applying the conceptual framework and accounting standards in the preparation of single entity financial statements; analysis and interpretation of those financial statements; recognising the limitations of financial statements.

Module learning outcomes

  • Discuss and apply a conceptual and regulatory frameworks for financial reporting
  • Account for transactions and adjustments in accordance with IFRS
  • Prepare, present, analyse, and interpret company financial statements under IFRS.
  • Discuss the limitations of financial statements.