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DRPS : Course Catalogue : Business School : Accounting

Undergraduate Course: Accountancy 2A (ACCN08009)

Course Outline
SchoolBusiness School CollegeCollege of Humanities and Social Science
Credit level (Normal year taken)SCQF Level 8 (Year 2 Undergraduate) AvailabilityAvailable to all students
SCQF Credits20 ECTS Credits10
SummaryThe regulatory framework of corporate reporting, preparation of published financial statements, accounting standards, tangible and intangible assets, liabilities and related issues, overseas involvement, accounting for groups.
Course description The course begins with a review of the topics covered in Accountancy 1A relating to the preparation of financial statements. This will be followed by issues relating to the preparation and presentation of corporate published financial statements and the regulatory framework for financial reporting. We will examine the accounting standards, techniques and issues relating to the following: tangible and intangible assets; liabilities, equity, group accounts, statement of cash flows and accounting for overseas involvement.

Accountancy 2A is an intermediate course which builds on the knowledge gained in Accountancy 1A by examining more advanced aspects of financial accounting/reporting. It is intended that this course (together with Accountancy 2B in Semester 2) will offer a bridge for students proceeding to the study of accounting at honours level.

Preparation & presentation of financial statements
The regulatory framework
Statements of cash flows
Group accounts
Associates & joint ventures
Related parties & changes in foreign exchange rates
Provisions and events after the reporting date

Students will experience the identification and evaluation of different ways of learning including the assimilation of presented material, structured and free choice reading, interaction with staff and other students, practice by doing, use of learning facilities such as library and IT support. While the collaboration with others in the learning process is encouraged the enhancement of independent learning and self-management in finding, organising, assimilating information and in applying this knowledge is central to the course.

Students will develop an ability to work productively with others. It includes the development of task elements such as negotiation and allocation; the taking of initiative, accepting and meeting responsibilities, interacting persuasively and harmoniously, leadership and evaluation of the work of others.
Entry Requirements (not applicable to Visiting Students)
Pre-requisites Students MUST have passed: Accountancy 1A (ACCN08007) AND Accountancy 1B (ACCN08008)
Co-requisites It is RECOMMENDED that students also take Accountancy 2B (ACCN08010)
Prohibited Combinations Other requirements None
Information for Visiting Students
Pre-requisitesVisiting students should usually have at least 1 introductory level course at grade B or above (or be predicted to obtain this) for entry to this course. We will only consider University/College level courses.
High Demand Course? Yes
Course Delivery Information
Academic year 2018/19, Available to all students (SV1) Quota:  None
Course Start Semester 1
Timetable Timetable
Learning and Teaching activities (Further Info) Total Hours: 200 ( Lecture Hours 30, Seminar/Tutorial Hours 9, Feedback/Feedforward Hours 6, Summative Assessment Hours 2, Programme Level Learning and Teaching Hours 4, Directed Learning and Independent Learning Hours 149 )
Assessment (Further Info) Written Exam 100 %, Coursework 0 %, Practical Exam 0 %
Additional Information (Assessment) Exam at end of Semester 1, 2.5 hours.(100%)
Resit exam in August, 2.5 hours.
Feedback Your examination marks will be posted on Learn (together with generic feedback and examination statistics) as soon as possible after the Boards of Examiners¿ meeting (normally end of January/beginning of February). You will have the opportunity to look at your examination scripts from early February in the Undergraduate Office.
Exam Information
Exam Diet Paper Name Hours & Minutes
Main Exam Diet S1 (December)Accountancy 2A2:30
Resit Exam Diet (August)Accountancy 2A resit2:30
Learning Outcomes
On completion of this course, the student will be able to:
  1. Prepare corporate financial statements for groups and individual companies in accordance with the requirements of the regulatory framework.
  2. Understand and discuss the regulatory framework for financial reporting.
  3. Understand and critically examine the accounting standards, techniques and issues relating to: tangible and intangible assets; liabilities, equity, group accounts, statement of cash flows and accounting for overseas involvement.
  4. Understand and discuss issues relating to the accounting profession.
Reading List
Melville, Alan, International Financial Reporting: A Practical Guide, (6th Edition),

This textbook compliments the lecture material, providing more detailed narrative and additional exercises for topics covered in lectures. The textbook will also be used for many tutorial exercises.
Please note that there have been a number of new financial reporting standards issued in recent years and the 6th edition has been updated accordingly and therefore it is not advisable to use an earlier edition.
Additional Information
Graduate Attributes and Skills Generic Skills
- The ability to learn.
- Teamwork.
- Communication.
- Analytical and Problem Solving.
- Numeracy and IT.
Additional Class Delivery Information 3 x 1 hour lectures per week, weeks 1-10; plus compulsory tutorials 1 hour per week for 9 weeks, weeks 2-10.
KeywordsNot entered
Course organiserMrs Frances-Helen Hay
Tel: (0131 6)50 8336
Course secretaryMs Claire McCullough
Tel: (0131 6)51 3798
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