Accounting and Finance

Advanced Financial Accounting

Module code: N1609
Level 6
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 financial statements of entities, including groups; analysis and interpretation of those financial statements; recognising the limitations of financial statements and of the tools and techniques used in their analysis.

Module learning outcomes

  • Appraise financial accounting knowledge using relevant techniques informed by contemporary research and current professional practice
  • Evaluate the ethical implications of financial accounting disclosure practices for various external user groups
  • Communicate financial accounting information, ideas, problems and solutions to specialist and non-specialist audiences
  • Apply critical thinking skills to various financial accounting and analysis scenarios