|Module Co-ordinator||Dr Alisdair Dobie|
|Contact Hours||The module will be delivered by means of Lectures, Drop-in sessions and seminars. There will be three hours of weekly Lectures, a one hour weekly Drop-in session and a one hour weekly seminar. The latter will be delivered in small classes.|
|Assessment||Assessment will comprise a group coursework report (30% of the module grade), a class test (30% of the module grade) and a final examination (40% of the module grade). The multiple choice test and the final exam will contain both numerical and discursive questions and will enable students to demonstrate their knowledge of both financial reporting principles and the application of these principles to practical problem-solving.|
The aim of the module is to help students understand the underlying assumptions and limitations of accounting information. The measurement and reporting problems in financial accounting will be examined together with an introduction to the methods available for interpretation of reported financial accounting information. Upon completion of the module students will have met learning outcomes from levels I, II and III of the CFA® Program Candidate Body of Knowledge in respect of Financial Reporting.
Knowledge and Understanding of:
Division: Accounting & Finance
This module information is representative of what is included in the module in a given year. Details of actual reading, lectures and coursework may vary year to year and will be available at the beginning of the semester.