THE UNIVERSITY of EDINBURGH

DEGREE REGULATIONS & PROGRAMMES OF STUDY 2013/2014
Archive for reference only
THIS PAGE IS OUT OF DATE

University Homepage
DRPS Homepage
DRPS Search
DRPS Contact
DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Theoretical and Practical Issues in Financial Accounting (ACCN10021)

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 4 Undergraduate) Credits20
Home subject areaAccounting Other subject areaNone
Course website None Taught in Gaelic?No
Course descriptionThis course is divided into three related parts: Part 1 introduces students to the elements of Financial
Accounting. It reflects how theory and practices interact in the domain of financial accounting theory and
relating them to the issues as present in the development of a conceptual framework of accounting and the
accounting standard-setting process; Part 2 covers unresolved issues in conventional financial accounting
and reporting in the areas of accounting for assets, liabilities and income determination; and Part 3 examines
emerging issues in financial accounting and reporting with special emphasis on creative accounting and
international accounting.
This course aims to advance and develop students' appreciation of financial accounting issues from both the
theoretical and professional perspectives.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites It is RECOMMENDED that students have passed Advanced Financial Accounting (ACCN10008) AND Auditing (ACCN10009)
Co-requisites
Prohibited Combinations Other requirements None
Additional Costs None
Information for Visiting Students
Pre-requisitesSimilar courses to Advanced Financial Accounting (AC0017) and Auditing (AC0018).
Displayed in Visiting Students Prospectus?Yes
Course Delivery Information
Not being delivered
Summary of Intended Learning Outcomes
Students should understand and appreciate the unresolved issues in the Financial Accounting area and be
able to apply such knowledge in interpreting transactions that resulted from new business methods and
recording them in the accounts of companies. Knowledge gained from the course will enable students to
think critically and function as integral members of management decision-making teams and enable them to
make better informed decisions in their accounting careers. The various group projects and presentations
will train students to develop teamwork and soft-skill competencies.
Assessment Information
Assessment will be based upon performance in a two-hour final examination at the end of the course (60%
of overall course assessment), a team project during the semester (30% of the overall course assessment) and
a group presentation (10% of the overall course assessment).
Visiting Student Variant Assessment
Assessment will be based upon performance in an individual essay-type assignment (60% of overall assessment with a lmit of 4000 words), a team project during the semester (30% of the overall course assessment with a limit of 4000 words) and a group presentation (10% of the overall course assessment).
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
KeywordsNot entered
Contacts
Course organiserProf Pauline Weetman
Tel:
Email: pauline.weetman@ed.ac.uk
Course secretaryMs Caroline Hall
Tel: (0131 6)50 8336
Email: Caroline.Hall@ed.ac.uk
Navigation
Help & Information
Home
Introduction
Glossary
Search DPTs and Courses
Regulations
Regulations
Degree Programmes
Introduction
Browse DPTs
Courses
Introduction
Humanities and Social Science
Science and Engineering
Medicine and Veterinary Medicine
Other Information
Combined Course Timetable
Prospectuses
Important Information
 
© Copyright 2013 The University of Edinburgh - 13 January 2014 3:17 am