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 Finance and Law
Prerequisites

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

2019/0, Trimester 2, Face-to-Face, Edinburgh Napier University
Occurrence: 001
Primary mode of delivery: Face-to-Face
Location of delivery: CRAIGLOCKHAR
Partner: Edinburgh Napier University
Member of staff responsible for delivering module: Pat Wilson
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:
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.

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activityLearning & Teaching ActivityNESH (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 Hours200
Expected Total Study Hours for Module200


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

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

Indicative References and Reading List - URL:

Core - ALAN MELVILLE (2015) INTERNATIONAL FINANCIAL REPORTING: PEARSON, 5th ed. - ISBN: 9781292086231
Click here to view the LibrarySearch.