Modules

Core Module Information
Module title: Financial Reporting and Analysis
SCQF level: 11:
SCQF credit value: 20.00
ECTS credit value: 10
Module code: ACC11123
Module leader: Maria Mina Rosero
School The Business School
Subject area group: Accounting and Finance
Prerequisites

There are no pre-requisites for this module to be added
Description of module content:

In this module you will learn about the financial reporting environment and the regulatory and conceptual frameworks for the preparation and presentation of financial statements, including consideration of international practices. You will study the practical problems associated with the application of accounting standards, including accounting for groups of companies. You will also learn how to interpret and analyse the financial performance, cash flows and financial position of organisations from their published accounts.Module Content:Overview of the international financial reporting environmentRegulatory and conceptual frameworksAccounting for groups of companiesAccounting standards and accounting policiesAnalysis, interpretation and limitations of published financial statements and annual reports
Learning Outcomes for module:

Upon completion of this module you will be able to

LO1: Critically evaluate the regulatory and conceptual frameworks for financial reporting.

LO2: Analyse the use of alternative accounting policies in the preparation of financial statements.

LO3: Critically appraise recognition and measurement problems associated with standard accounting practice.

LO4: Critically analyse and interpret individual company and group financial statements.
Full Details of Teaching and Assessment
2025/6, Trimester 1, IN PERSON,
VIEW FULL DETAILS
Occurrence: 001
Primary mode of delivery: IN PERSON
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Maria Mina Rosero
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Seminar 24 You will study the practical problems associated with applying accounting standards, including accounting for groups of companies. You will also learn how to interpret and analyse the financial performance, cash flows, and financial position of organisations from their published accounts.
Face To Face Tutorial 24 You are expected to review the lecture slides and tutorial activities in advance of the weekly session. During the sessions, the answers to the tutorial questions will be discussed, which is also part of the formative assessment.
Online Guided independent study 152 It is expected that the you will dedicate sufficient time to read at least the recommended material.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Centrally Time Tabled Examination 50 2~3~4 Exam Period HOURS= 2 hours Written examination, which includes 6 questions, and you should answer 4, each with a value of 25% of the overall mark.
Essay 50 1 Week 7 , WORDS= 2000 words You will write a thematic analysis of a directed topic. The coursework should demonstrate a clear link (or links) between the specific assessment criteria and the academic literature in the topic area.
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100
2025/6, Trimester 2, IN PERSON,
VIEW FULL DETAILS
Occurrence: 002
Primary mode of delivery: IN PERSON
Location of delivery: CRAIGLOCKHAR
Partner:
Member of staff responsible for delivering module: Maria Mina Rosero
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Tutorial 24 You are expected to review the lecture slides and tutorial activities in advance of the weekly session. During the sessions, the answers to the tutorial questions will be discussed, which is also part of the formative assessment.
Online Guided independent study 152 It is expected that the you will dedicate sufficient time to read at least the recommended material.
Face To Face Seminar 24 You will study the practical problems associated with applying accounting standards, including accounting for groups of companies. You will also learn how to interpret and analyse the financial performance, cash flows, and financial position of organisations from their published accounts.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Centrally Time Tabled Examination 50 2~3~4 Exam Period HOURS= 2 hours Written examination, which includes 6 questions, and you should answer 4, each with a value of 25% of the overall mark.
Essay 50 1 Week 7 , WORDS= 2000 words You will write a thematic analysis of a directed topic. The coursework should demonstrate a clear link (or links) between the specific assessment criteria and the academic literature in the topic area.
Component 1 subtotal: 50
Component 2 subtotal: 50
Module subtotal: 100

Indicative References and Reading List - URL:
ACC11123 - Financial Reporting & Analysis
 

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