Accounting and Finance

Intermediate Financial Accounting

Module code: N1612
Level 5
15 credits in autumn semester
Teaching method: Lecture, Workshop
Assessment modes: Unseen examination, Coursework

This module develops knowledge and skills in: understanding and applying the conceptual framework and accounting standards in the preparation of single entity financial statements; analysis and interpretation of those financial statements; recognising the limitations of financial statements.

Module learning outcomes

• Demonstrate financial accounting knowledge using relevant techniques informed by contemporary research and current professional practice
• Utilise appropriate techniques to prepare consolidated financial statements in accordance with relevant accounting standards
• Effectively communicate financial accounting information to help users make informed decisions
• Apply critical thinking skills to critique current financial accounting practice