Core Module Information
Module title: Corporate Accounting

SCQF level: 08:
SCQF credit value: 20.00
ECTS credit value: 10

Module code: ACC08104
Module leader: Matthew Bonnett
School The Business School
Subject area group: Accounting and Finance
Prerequisites

Requisites: AND Pre-requisite: Preparation of financial accounts for sole traders and partnerships including incomplete records at SCQF Level 7. AND Pre-requisite: [Module ACC07102] Financial Accounting

Description of module content:

Regulation of financial reporting for limited companies.Accounting standards relevant to accounting policies including non-current assets, inventory and recognising revenue from customer contracts, events after the reporting period, provisions and accounting for corporation tax.Income Statement, balance sheet and cash flow statement in a suitable regulatory format.Interpretation of limited company financial statements.

Learning Outcomes for module:

Upon completion of this module you will be able to

LO1: Discuss the current regulation for financial reporting.

LO2: Identify and apply the provisions of a range of financial accounting standards.

LO3: Prepare an income statement, balance sheet and cash flow statement in accordance with accounting regulations.

LO4: Interpret and analyse the financial statements of a limited company.

Full Details of Teaching and Assessment
2023/4, 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: Matthew Bonnett
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)
Face To Face Lecture 24
Face To Face Tutorial 24
Online Guided independent study 152
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words
Class Test 30 1~2 10 HOURS= 90 minutes
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 2.5 hours
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
Corporate Accounting - ACC08104