Postgraduate Course: Accounting (EMBA) (CMSE11234)
Course Outline
School | Business School |
College | College of Humanities and Social Science |
Credit level (Normal year taken) | SCQF Level 11 (Postgraduate) |
Availability | Not available to visiting students |
SCQF Credits | 10 |
ECTS Credits | 5 |
Summary | Business leaders need a solid understanding of how their organisation is performing in order to monitor, control, assess and report on the contribution being made to shareholders and stakeholders. This course provides a thorough grounding in financial accounting sufficient for MBA students to compile, interpret and analyse a range of accounting statements and management performance ratios. The course provides a basis for the later study of more advanced financial analysis on the MBA but also provides the grounding necessary for non-specialists to engage in dialogue with accounting professionals and to better understand how organisations (their own and others) are performing. |
Course description |
Introduction. The nature and purpose of financial accounting. The framework of financial statement preparation for a retail company. The financial statements: the balance sheet, income statement and cash flow statement. Income quality cash backing for profits. Preparing the financial statements of a manufacturing company. Ratio analysis. Issues determining the strengths and weaknesses of financial accounting. Value determination and financial accounting. Improving the information content of the financial accounting package.
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Entry Requirements (not applicable to Visiting Students)
Pre-requisites |
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Co-requisites | |
Prohibited Combinations | |
Other requirements | None |
Course Delivery Information
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Academic year 2014/15, Not available to visiting students (SS1)
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Quota: None |
Course Start |
Block 5 (Sem 2) and beyond |
Timetable |
Timetable |
Learning and Teaching activities (Further Info) |
Total Hours:
100
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Lecture Hours 24,
Summative Assessment Hours 20,
Programme Level Learning and Teaching Hours 2,
Directed Learning and Independent Learning Hours
54 )
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Assessment (Further Info) |
Written Exam
100 %,
Coursework
0 %,
Practical Exam
0 %
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Additional Information (Assessment) |
Exam - 100% |
Feedback |
Not entered |
No Exam Information |
Learning Outcomes
Knowledge and Understanding:
¿ Understand the derivation of the three financial statements which provide the basis for corporate financial reporting
¿ Appreciate the strengths and the limitations of these statements
¿ Have acquired an ability to use financial statements to assess corporate performance in a variety of ways
Cognitive and Subject-Specific Skills:
¿ Demonstrate understanding of a profit statement, cash flow statement and balance sheet.
¿ Demonstrate ability to interpret a set of financial statements using ratio analysis and other analytical tools.
¿ Demonstrate they can present the interpretation through a (succinct) written report.
¿ Recognise key issues relating to the preparation of financial statements
Transferable Skills:
¿ Develop numerical skills (the ability to prepare accounts)
¿ Develop analytical skills (the ability to analyse accounts)
¿ Skills of synthesis and presentation (to write a report on a business based on its accounting statements).
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Additional Information
Graduate Attributes and Skills |
Not entered |
Keywords | Not entered |
Contacts
Course organiser | Dr Maria Michou
Tel: (0131 6)50 8341
Email: Maria.Michou@ed.ac.uk |
Course secretary | Miss Kate Ainsworth
Tel: (0131 6)51 3854
Email: Kate.Ainsworth@ed.ac.uk |
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© Copyright 2014 The University of Edinburgh - 12 January 2015 3:41 am
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