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DEGREE REGULATIONS & PROGRAMMES OF STUDY 2013/2014
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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Advanced Financial Accounting (ACCN10008)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Course typeStandard AvailabilityAvailable to all students
Credit level (Normal year taken)SCQF Level 10 (Year 3 Undergraduate) Credits20
Home subject areaAccounting Other subject areaNone
Course website None Taught in Gaelic?No
Course descriptionThe course will build on knowledge obtained in the Financial Accounting modules of Accountancy 1 and 2 to explore some of the more complex and controversial areas of financial reporting. The object will be to develop a critical understanding of conceptual issues in financial accounting as well as enhance technical and analytical skills. The course will have three principal components: alternatives to historic cost accounting; the advanced interpretation and analysis of financial accounts, and issues in financial reporting.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 2A (ACCN08009) AND Accountancy 2B (ACCN08010)
Co-requisites
Prohibited Combinations Other requirements None
Additional Costs None
Information for Visiting Students
Pre-requisitesA pass in Accountancy 2A (ACCN08009) AND
Accountancy 2B (ACCN08010) equivalents.

Visiting students should have at least 3 Business/Accountancy related courses at grade B or above (or be predicted to obtain this). We will only consider University/College level courses.
Displayed in Visiting Students Prospectus?Yes
Course Delivery Information
Delivery period: 2013/14 Semester 1, Available to all students (SV1) Learn enabled:  Yes Quota:  None
Web Timetable Web Timetable
Course Start Date 16/09/2013
Breakdown of Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Supervised Practical/Workshop/Studio Hours 4, Feedback/Feedforward Hours 2, Summative Assessment Hours 7, Revision Session Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 161 )
Additional Notes
Breakdown of Assessment Methods (Further Info) Written Exam 70 %, Coursework 20 %, Practical Exam 10 %
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S2 (April/May)Advanced Financial Accounting3:00
Delivery period: 2013/14 Semester 1, Part-year visiting students only (VV1) Learn enabled:  No Quota:  None
Web Timetable Web Timetable
Course Start Date 16/09/2013
Breakdown of Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 20, Supervised Practical/Workshop/Studio Hours 4, Feedback/Feedforward Hours 2, Summative Assessment Hours 4, Revision Session Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 164 )
Additional Notes
Breakdown of Assessment Methods (Further Info) Written Exam 0 %, Coursework 90 %, Practical Exam 10 %
No Exam Information
Summary of Intended Learning Outcomes
The aim of the course is to build upon prior study to further develop the student's appreciation of accounting practice. Through the use of class presentation, informal group work, and independent study, the course attempts to foster a knowledge and understanding of key theories within the discipline and the ability to critically appraise them.

Technical Skills:
1. To further develop a thorough understanding of corporate external reporting practices.
2. To develop an understanding of alternatives to the traditional historic cost model.
3. To develop the ability to question and challenge practices and ideas, and to recognise the context within which financial reporting operates.
4. To develop the ability to question aspects ignored by traditional private sector financial reporting.
5. To further develop the ability to consider the factors which impact on accounting and those on which accounting impacts.
6. To further develop the ability to analyse financial statements.
7. To describe and evaluate approaches to public sector accounting and social accounting.
Assessment Information
Degree Examination - 70%
Coursework comprising an individual short essay of 600 words (20%) and an individual presentation (5%)
Completion of 4 hours SAGE workshops 5%

Visiting Student Variant Assessment:
One individual long essay of up to 3000 words - 70%
Coursework comprising an individual short essay of 600 words (20%) and an individual presentation (5%)- 25%
Completion of 4 hours SAGE workshops 5%
Special Arrangements
None
Additional Information
Academic description Not entered
Syllabus Not entered
Transferable skills Not entered
Reading list Not entered
Study Abroad Not entered
Study Pattern Not entered
KeywordsAFA
Contacts
Course organiserProf Stephen Walker
Tel: (0131 6)50 8342
Email: S.Walker@ed.ac.uk
Course secretaryMiss Jen Wood
Tel: (0131 6)50 8335
Email: J.Wood@ed.ac.uk
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