Undergraduate Course: Theoretical and Practical Issues in Financial Accounting (ACCN10021)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Credit level (Normal year taken) | SCQF Level 10 (Year 4 Undergraduate) |
Availability | Available to all students |
| SCQF Credits | 20 |
ECTS Credits | 10 |
| Summary | This 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.
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| Course description |
Not entered
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Information for Visiting Students
| Pre-requisites | Similar courses to Advanced Financial Accounting (AC0017) and Auditing (AC0018). |
Course Delivery Information
| Not being delivered |
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.
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Additional Information
| Graduate Attributes and Skills |
Not entered |
| Keywords | Not entered |
Contacts
| Course organiser | Prof Pauline Weetman
Tel:
Email: pauline.weetman@ed.ac.uk |
Course secretary | Ms Caroline Hall
Tel: (0131 6)50 8336
Email: Caroline.Hall@ed.ac.uk |
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