Accounting and Finance
Intermediate Financial Accounting
Module code: N1612
Level 5
15 credits in autumn semester
Teaching method: Lecture, Workshop
Assessment modes: Unseen examination, Coursework
This module develops knowledge and skills in:
- understanding and applying the conceptual framework and accounting standards in the preparation of single-entity financial statements
- analysis and interpretation of single-entity financial statements
- recognising the limitations of financial statements.
Module learning outcomes
- Demonstrate financial accounting knowledge using relevant techniques informed by contemporary research and current professional practice
- Utilise appropriate techniques to prepare consolidated financial statements in accordance with relevant accounting standards
- Effectively communicate financial accounting information to help users make informed decisions
- Apply critical thinking skills to critique current financial accounting practice