Modules

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:

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 accountantsInternal Reporting – Budgeting systems, advanced variance analysis, balanced scorecard and Return on investment and residual income.

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

2024/5, Trimester 2, In Person, Edinburgh Napier University

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2024/5, Trimester 2, IN PERSON,

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Indicative References and Reading List - URL:

ACC08107 - Reporting Corporate Performance

Module Name Search

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

Student Activity (Notional Equivalent Study Hours (NESH))
Mode of activity	Learning & Teaching Activity	NESH (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	Practical classes and workshops	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 Hours	200
	Expected Total Study Hours for Module	200

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

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 activity	Learning & Teaching Activity	NESH (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	Practical classes and workshops	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 Hours	200
	Expected Total Study Hours for Module	200

Modules

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