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Gwneud Cais

Sut i wneud cais

Ffioedd Dysgu Ôl-radd

Edrychwch ar ein wybodaeth ffioedd dysgu

Cofrestrwch eich diddordeb mewn astudiaeth Ôl-radd

Cofrestrwch yma

Modiwl ASB-2516:
Financial Accounting 2

Ffeithiau’r Modiwl

Rhedir gan Bangor Business School

10.000 Credydau neu 5.000 Credyd ECTS

Semester2

Trefnydd: Mrs Riaz Anwar

Amcanion cyffredinol

NOTE: If you are registered for BA/BSc Accounting and Finance, you must achieve a grade of at least 40% in this module in order to proceed to Year 3.

To provide further advanced coverage of financial accounting and financial reporting, by examining the objectives and contents of selected key international accounting and financial reporting standards. The focus will be on the selction and disclosure of accounting policies, accounting for joint ventures, the disposal of subsidiaries, statements of cash flows, foreign currency translation, and earnings per share. In each case current international accounting standards will be critically examined in the context of the range of accounting methods available. The course will conclude by examining the limitations of current financial reporting and the problem of creative accounting.

Cynnwys cwrs

The content may include but will not be limited to demonstrating an understanding of the following: Accounting policies; Restatement of prior period results; Accounting for the disposal of subsidiaries and accounting for discontinued operations; Joint ventures; Statements of cash flow; Accounting for foreign currency transactions and translation; Earnings per share; Limitations of financial statements and creative accounting.

Meini Prawf

dda

B- to B+ (60-69%): Very good performance Most of the relevant information accurately deployed. Good grasp of theoretical/conceptual/practical elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Evidence of the use of creative and reflective skills.

trothwy

D- to D+ (40-49%): No major omissions or inaccuracies in the deployment of information/skills. Some grasp of theoretical/conceptual/practical elements. Integration of theory/practice/information present intermittently in pursuit of the assessed work's objectives.

rhagorol

A- to A+ (70%+): Outstanding Performance. The relevant information accurately deployed. Excellent grasp of theoretical/conceptual/practice elements. Good integration of theory/practice/information in pursuit of the assessed work's objectives. Strong evidence of the use of creative and reflective skills.

C- i C+

C- to C+ (50-59%): Much of the relevant information and skills mostly accurately deployed. Adequate grasp of theoretical/conceptual/practical elements. Fair integration of theory/practice/information in the pursuit of the assessed work's objectives. Some evidence of the use of creative and reflective skills.

Canlyniad dysgu

  1. Demonstrate an understanding of the financial statements by preparing individual and consolidated financial statements, including joint ventures and foreign currency adjustments, in accordance with international accounting and financial reporting standards.

  2. Apply a critical and analytical approach to accounting and the development of accounting and financial reporting standards.

  3. Understand, apply and discuss the accounting adjustments and disclosures required when a company disposes of its investment in another company.

  4. Understand the objective, appraise the development and application of international accounting and financial reporting standards in relation to the disclosure of accounting policies, restatement of results, discontinued operations, statements of cash flow and foreign currency.

  5. Evaluate the limitations of financial reporting and the problem of creative accounting.

Dulliau asesu

Math Enw Disgrifiad Pwysau
S2 Examination 2 hrs 70.00
Class Test: MCQ 30.00

Strategaeth addysgu a dysgu

Oriau
Lecture

Classroom lectures, including the use of worked examples to demonstrate accounting computations.

20
Private study

Guidance to appropriate reading, and the use of computational examples to practice accounting and financial reporting.

73
Tutorial

Recorded tutorial: computational + theory, using pre-set examples.

5
Workshop

discussing in more detail some of the points from the lectures and working through exam scenario questions.

2

Sgiliau Trosglwyddadwy

  • Literacy - Proficiency in reading and writing through a variety of media
  • Numeracy - Proficiency in using numbers at appropriate levels of accuracy
  • Computer Literacy - Proficiency in using a varied range of computer software
  • Self-Management - Able to work unsupervised in an efficient, punctual and structured manner. To examine the outcomes of tasks and events, and judge levels of quality and importance
  • Exploring - Able to investigate, research and consider alternatives
  • Information retrieval - Able to access different and multiple sources of information
  • Inter-personal - Able to question, actively listen, examine given answers and interact sentistevely with others
  • Critical analysis & Problem Solving - Able to deconstruct and analyse problems or complex situations. To find solutions to problems through analyses and exploration of all possibilities using appropriate methods, rescources and creativity.
  • Presentation - Able to clearly present information and explanations to an audience. Through the written or oral mode of communication accurately and concisely.
  • Argument - Able to put forward, debate and justify an opinion or a course of action, with an individual or in a wider group setting
  • Self-awareness & Reflectivity - Having an awareness of your own strengths, weaknesses, aims and objectives. Able to regularly review, evaluate and reflect upon the performance of yourself and others

Sgiliau pwnc penodol

  • knowledge of some of the contexts in which accounting can be seen as operating (examples of contexts include the legal, ethical, social and natural environment; the accountancy profession; the business entity; the capital markets; the public sector)
  • knowledge of the main current technical language and practices of accounting (for example, recognition, measurement and disclosure in financial statements; managerial accounting; auditing; taxation) in a specified socio-economic domain
  • knowledge of some of the alternative technical languages and practices of accounting (for example, alternative recognition rules and valuation bases, accounting rules followed in other socio-economic domains, alternative managerial accounting approaches to control and decision-making)
  • skills in recording and summarising transactions and other economic events; preparation of financial statements; analysis of the operations of business (for example, decision analysis, performance measurement and management control); financial analysis and projections (for example, analysis of financial ratios, discounted cash flow analysis, budgeting, financial risks)
  • knowledge of contemporary theories and empirical evidence concerning accounting in at least one of its contexts (for example, accounting and capital markets; accounting and the firm; accounting and the public sector; accounting and society; accounting and sustainability) and the ability to critically evaluate such theories and evidence age
  • knowledge of theories and empirical evidence concerning financial management, risk and the operation of capital markets (in cases of degrees with significant finance content).
  • An appreciation of the nature of the contexts in which finance can be seen as operating, including knowledge of the institutional framework necessary for understanding the role, operation and function of markets and financial institutions (e.g. the economic, legal, regulatory and tax environment, both national and international; the firm; the capital markets and the public sector).
  • An ability to interpret financial data including that arising in the context of the firm or household from accounting statements and data generated in financial markets. The interpretation may involve analysis using statistical and financial functions and procedures such as are routinely available in spreadsheets (eg Microsoft Excel) and statistical packages. It may assume the skills necessary to manipulate financial data and carry out statistical and econometric tests (e.g. estimation and interpretation of asset pricing models; financial modelling and projections; event studies and residuals analysis; elements of time series analysis, such as serial correlation mean reversion, and stochastic volatility).
  • An ability to understand financial statements, and a basic appreciation of the limitations of financial reporting practices and procedures (eg financial statement analysis; the relation between cash flow accounting and accrual accounting; discretionary accounting practices).
  • Problem solving and critical analysis: analysing facts and circumstances to determine the cause of a problem and identifying and selecting appropriate solutions.
  • Numeracy: the use of quantitative skills to manipulate data, evaluate, estimate and model business problems, functions and phenomena.
  • Articulating and effectively explaining information.
  • Conceptual and critical thinking, analysis, synthesis and evaluation.
  • Self-management: a readiness to accept responsibility and flexibility, to be resilient, self-starting and appropriately assertive, to plan, organise and manage time.

Adnoddau

Goblygiadau o ran adnoddau ar gyfer myfyrwyr

Students are advised to purchase the core textbook for the course.

Rhestr ddarllen Talis

http://readinglists.bangor.ac.uk/modules/asb-2516.html

Rhestr ddarllen

Core textbook: Elliott, B. & Elliott, J. 2015. Financial Accounting and Reporting.Harlow, Pearson.

Rhagofynion a Chydofynion

Rhagofynion

  • ASB-1110: Mgmt & Financial Accounting

Rhagofynnol ar gyfer:

  • ASB-3214: Auditing

Cydofynion

  • ASB-2515: Financial Accounting 1

Cyrsiau sy’n cynnwys y modiwl hwn

Gorfodol mewn cyrsiau:

  • NR43: BA Accounting/Italian year 2 (BA/AIT)
  • NR44: BA Accounting/Spanish year 2 (BA/ASP)
  • NR41: BA French/Accounting year 2 (BA/FRA)
  • NR42: BA German/Accounting year 2 (BA/GA)
  • NN44: BSc Accounting and Banking with International Experience year 2 (BSC/ABIE)
  • NN43: BSc Accounting and Banking year 2 (BSC/ACCB)
  • NN46: BSc Accounting and Banking (4 year with Incorp Found) year 2 (BSC/ACCB1)
  • NN3F: BSc Accounting and Banking year 2 (BSC/ACCBF)
  • NN3P: BSc Acc & Banking with Place Yr year 2 (BSC/ACCBP)
  • NL41: BSc Accounting and Economics year 2 (BSC/ACCEC)
  • NL4B: BSc Accounting and Economics (4 year with Incorp Foundation) year 2 (BSC/ACCEC1)
  • NL4F: BSc Accounting and Economics year 2 (BSC/ACCECF)
  • NL4P: BSc Accounting and Economics with Placement Year year 2 (BSC/ACCECP)
  • NN4J: BSc Accounting and Finance (4 year with Incorp Found) year 2 (BSC/ACCF1)
  • NN4H: BSc Accounting and Finance year 2 (BSC/ACCFIN)
  • NN4F: BSc Accounting and Finance year 2 (BSC/ACCFINF)
  • N402: BSc Accounting & Finance (with International Experience) year 2 (BSC/ACCFINIE)
  • NN4P: BSc Accounting and Finance with Placement Year year 2 (BSC/ACCFINP)
  • NL42: BSc Accounting and Economics with International Experience year 2 (BSC/AEIE)
  • N406: BSc Accounting and Finance (Bangor International College) year 2 (BSC/BICAF)
  • N203: BSc Business Man with Acc (Bangor Uni International College) year 2 (BSC/BICBMA)
  • NN24: BSc Management with Account (Bangor International College) year 2 (BSC/BICMNA)
  • N2ND: BSc Business Management with Accounting year 2 (BSC/BMA)
  • N2NF: BSc Business Man with Account (4 yr with Incorp Foundation) year 2 (BSC/BMA1)
  • N3NF: BSc Business Management with Accounting year 2 (BSC/BMAF)
  • N2NP: BSc Business Management with Accounting with Placement Year year 2 (BSC/BMAP)

Opsiynol mewn cyrsiau:

  • N107: BA Business year 2 (BA/BUS)
  • IN00: BSc Computer Information Systems for Business year 2 (BSC/CISB)
  • IN0B: BSc Computer Information Sys for Bus (4 year w Incorp Found) year 2 (BSC/CISB1)
  • IN02: BSc Computer Information Systems for Business (Franchised) year 2 (BSC/CISBF)

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