Postgraduate Course: Accounting (BUST11205)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Not available to visiting students |
| Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Credits | 10 |
| Home subject area | Business Studies |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | The course provides grounding in financial accounting sufficient for students to engage with accounting statements and numbers both in general management after the MBA and during the MBA in other courses which interface with Accounting (notably Strategy and Managerial Control).
It also provides the platform for a semester two course on finance.
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Entry Requirements (not applicable to Visiting Students)
| Pre-requisites |
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Co-requisites | |
| Prohibited Combinations | |
Other requirements | For Business School PG students only, or by special permission of the School. Please contact the course secretary. |
| Additional Costs | None |
Course Delivery Information
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| Delivery period: 2013/14 Semester 1, Not available to visiting students (SS1)
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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:
100
(
Lecture Hours 16,
Seminar/Tutorial Hours 16,
Summative Assessment Hours 2,
Programme Level Learning and Teaching Hours 2,
Directed Learning and Independent Learning Hours
64 )
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| Additional Notes |
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| Breakdown of Assessment Methods (Further Info) |
Written Exam
100 %,
Coursework
0 %,
Practical Exam
0 %
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| Exam Information |
| Exam Diet |
Paper Name |
Hours:Minutes |
|
|
| Outwith Standard Exam Diets October | Accounting | 2:00 | | |
Summary of Intended Learning Outcomes
Knowledge and Understanding:
On completion of the course students should
a)understand the derivation of the three financial statements which provide the basis for corporate financial reporting
b)appreciate the strengths and the limitations of these statements
c)have acquired an ability to use financial statements to assess corporate performance in a variety of ways
Cognitive Skills:
The course engages with and develops numerical skills (the ability to prepare accounts), analytical skills (the ability to analyse accounts) and skills of synthesis and presentation (to write a report on a business based on its accounting statements).
Subject Specific Skills:
On completion of the course students should
a) demonstrate they can understand a straightforward profit statement, cash flow statement and balance sheet
b)demonstrate they can interpret a set of financial statements using ratio analysis and other analytical tools
c) demonstrate they can present the interpretation through a (succinct) written report
d)recognise several of the key issues relating to the preparation of financial statements
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Assessment Information
Assessment is by a two-hour written unseen examination; the main difficulties and mistakes are written up in a feedback note for the students.
Assessment Criteria:
The grading of the examination is based on a threshold student demonstrating an understanding of the key concepts and numerical processes in the area addressed by the examination question, with a first-class student being able to demonstrate a critical understanding of the business through the financial statements.
Dates of Assessment:
During exam diet from 17-21 October, 2011
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Special Arrangements
| None |
Additional Information
| Academic description |
Not entered |
| Syllabus |
1. Introduction. The nature and purpose of financial accounting. The framework of financial statement preparation for a retail company.
Chapters 1, 2
2. The financial statements: the balance sheet, income statement and cash flow statement. Income quality ¿ cash backing for profits
Chapters 3, 4, 8, 11
3. Preparing the financial statements of a manufacturing company
4. Ratio analysis 1
Chapters 5, 6, 7, 9, 10, 16
5. Ratio analysis 2
6. Issues determining the strengths and weaknesses of financial accounting
7. Value determination and financial accounting
Chapter 12
8. Improving the information content of the financial accounting package
Chapters 17, 19
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| Transferable skills |
Not entered |
| Reading list |
¿Key Management Ratios¿ (4th edition) by Ciaran Walsh, FT Prentice Hall, 2005. |
| Study Abroad |
Not entered |
| Study Pattern |
Not entered |
| Keywords | MBA Accounting |
Contacts
| Course organiser | Prof Falconer Mitchell
Tel: (0131 6)50 8340
Email: F.Mitchell@ed.ac.uk |
Course secretary | Miss Kate Ainsworth
Tel: (0131 6)51 3854
Email: Kate.Ainsworth@ed.ac.uk |
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