Undergraduate Course: Theoretical and Practical Issues in Financial Accounting (ACCN10021)
Course Outline
| School | Business School |
College | College of Humanities and Social Science |
| Course type | Standard |
Availability | Available to all students |
| Credit level (Normal year taken) | SCQF Level 10 (Year 4 Undergraduate) |
Credits | 20 |
| Home subject area | Accounting |
Other subject area | None |
| Course website |
None |
Taught in Gaelic? | No |
| Course description | 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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Information for Visiting Students
| Pre-requisites | Similar 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.
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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).
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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 |
| 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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