Modules

Due to Covid-19 restrictions, learning and teaching activities on campus as described in the module descriptors are currently restricted. Learning and teaching will be enabled through a mixture of scheduled online activity where you will be able to engage with your tutor and classmates in real-time and unscheduled guided activity where you will be required to complete activities and tasks at a time which best suits you. Teaching will take place on campus, wherever possible, and where this is safe to happen.

Definitive information on module delivery during 2020/21 will be provided on Module Moodle Sites. For specific enquiries please contact the module leaders directly.

Core Module Information
Module title:	Reporting Corporate Performance
SCQF level:	08:
SCQF credit value:	20.00
ECTS credit value:	10
Module code:	ACC08107
Module leader:	Pat Wilson
School	The Business School
Subject area group:	Accountancy

Prerequisites

Financial Accounting (ACC07102) and Management Accounting (ACC07101)
Accounting for Business (SCQF Level 7)

Description of module content:

External Reporting – Content and presentation of financial statements including comprehensive income and changes in equity. Narrative reporting. Analysis techniques including trends and ratios. Corporate governance disclosures and ethics for accountants
Internal Reporting – Budgeting systems, advanced variance analysis, balanced scorecard and Return on investment and residual income.

Learning Outcomes for module:

LO1: Prepare and describe the content of financial statements (Financial and Non Financial disclosures)
LO2: Examine the impact of corporate governance and ethics on financial reporting
LO3: Discuss alternative budgeting systems
LO4: Analyse and interpret the corporate performance of a limited company from both an external and internal point of view

Full Details of Teaching and Assessment

2020/1, Trimester 2, Face-to-Face, Edinburgh Napier University
VIEW FULL DETAILS

Occurrence:	001
Primary mode of delivery:	Face-to-Face
Location of delivery:	CRAIGLOCKHAR
Partner:	Edinburgh Napier University
Member of staff responsible for delivering module:	Tim Burrows
Module Organiser:

Learning, Teaching and Assessment (LTA) Approach:

Learning and teaching outcomes including their alignment to LO’s
LO1 – 4 The lecture sessions are used to introduce the topic areas, demonstrate calculations and explain the preparation and analysis of external and internal financial statements. The tutorial sessions will be used for discussion and will also involve computation and practical examples
Embedding of employability/PDP/scholarship skills
Skills developed include technical expertise, written and oral communication, analytical and numerical skills. Assessment (formative and summative)
There will be two components of assessment a report and a formal examination. The report will be based on either external or internal reporting. The examination will be a mixture of computational and narrative style questions
Research / teaching links
The areas of financial and management reporting are in a constant state of change and the module content will be revised to keep up to date with the latest accounting research, accounting pronouncements and regulatory framework
Supporting equality and diversity
A study pack will be supplied detailing topic areas with reading references and tutorial questions. This information together with lecture slides, examples and web links will be available via WebCT enabling students to access module material from off campus.
Internationalisation
This module will be taught using international terminology and international reporting regulation, this ties in with the requirements of the major international accountancy bodies.

Formative Assessment:

The University is currently undertaking work to improve the quality of information provided on methods of assessment and feedback. Please refer to the section on Learning and Teaching Approaches above for further information about this module’s learning, teaching and assessment practices, including formative and summative approaches.

Summative Assessment:

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activity	Learning & Teaching Activity	NESH (Study Hours)
Face To Face	Lecture	24
Face To Face	Centrally Time Tabled Examination	2
Independent Learning	Guided independent study	150
Face To Face	Practical classes and workshops	24
	Total Study Hours	200
	Expected Total Study Hours for Module	200

Assessment
Type of Assessment	Weighting %	LOs covered	Week due	Length in Hours/Words
Report	30	3 AND/OR 4	8	HOURS= 0, WORDS= 1500
Centrally Time Tabled Examination	70	1 - 4	14/15	HOURS= 2, WORDS= 0
Component 1 subtotal:	30
Component 2 subtotal:	70
Module subtotal:	100

Indicative References and Reading List - URL:

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