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: Tim Burrows
School The Business School
Subject area group: Accounting and Finance
Prerequisites

Requisites: AND Pre-requisite: Financial Accounting (ACC07102) and Management Accounting (ACC07101)Accounting for Business (SCQF Level 7) AND AND Pre-requisite: [Module ACC07101] Management Accounting AND Pre-requisite: [Module ACC07102] Financial Accounting

Description of module content:

The module will explore the information provided by both external financial statements and internal management reports and will evaluate the usefulness of these reports in decision making by considering how these reports are prepared and any limitations surrounding their preparation. The module will also look at the current ethical and corporate governance environment and evaluate its effectiveness. On completion of the module, you should be able to prepare and analyse internal and external reports.

Learning Outcomes for module:

Upon completion of this module you will be able to

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
2025/6, Trimester 2, 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: Tim Burrows
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 There is one 2 hour lecture each week where the lecturing team will deliver the key points on each topic. You are expected to add to this by reading the recommended text and making your own notes
Face To Face Tutorial 24 There is a 2-hour tutorial each week where you can discuss some of the ideas raised in the lecture and apply the techniques that have been taught. Tutorial exercises are included within the module guide.
Online Guided independent study 152 Guided independent study should be based on lecture notes, tutorial questions and the recommended textbook. Supplementary reading from sources such as the Financial Times is also encouraged.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 30 4 Week 8 , WORDS= 1500 words An individual report reviewing the annual report of a listed company with a view to providing advice.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 2 hours Closed book, centrally Timetabled Examination, comprising a mix of computational and narrative questions.
Component 1 subtotal: 30
Component 2 subtotal: 70
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: Tim Burrows
Module Organiser:


Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (Study Hours)NESH Description
Face To Face Lecture 24 There is one 2 hour lecture each week where the lecturing team will deliver the key points on each topic. You are expected to add to this by reading the recommended text and making your own notes
Face To Face Tutorial 24 There is a 2-hour tutorial each week where you can discuss some of the ideas raised in the lecture and apply the techniques that have been taught. Tutorial exercises are included within the module guide.
Online Guided independent study 152 Guided independent study should be based on lecture notes, tutorial questions and the recommended textbook. Supplementary reading from sources such as the Financial Times is also encouraged.
Total Study Hours200
Expected Total Study Hours for Module200


Assessment
Type of Assessment Weighting % LOs covered Week due Length in Hours/Words Description
Report 30 4 Week 8 , WORDS= 1500 words An individual report reviewing the annual report of a listed company with a view to providing advice.
Centrally Time Tabled Examination 70 1~2~3~4 Exam Period HOURS= 2 hours Closed book, centrally Timetabled Examination, comprising a mix of computational and narrative questions.
Component 1 subtotal: 30
Component 2 subtotal: 70
Module subtotal: 100

Indicative References and Reading List - URL:
ACC08107 - Reporting Corporate Performance