Programme And Module Handbook
Course Details in 2018/19 Session

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Module Title LC Introduction to Financial Reporting
SchoolBirmingham Business School
Department Birmingham Business School
Module Code 07 21079
Module Lead Dr Nicholas Rowbottom
Level Certificate Level
Credits 10
Semester Semester 2
Restrictions None
Contact Hours Guided independent study-72 hours
Seminar-6 hours
Lecture-22 hours
Total: 100 hours

This module is designed to introduce students to financial reporting and the key financial statements used to provide information on the position, performance and liquidity of an entity. Students will be provided with knowledge of, and exposure to, the content, structure and limitations of financial reports.  The module will also cover the interpretation and reporting of financial accounting information and help students to develop analytical skills through the study of accounting problems.

Learning Outcomes

On completion of this module the student should be able to:

  • explain the need for the provision of accounting information and the framework within which financial performance is evaluated and reported in the UK;
  • produce financial statements and calculate financial ratios;
  • appraise alternative valuation approaches;
  • interpret the information revealed in published profit and loss accounts, balance sheets and cash flow statements;
  • demonstrate knowledge and understanding of the various different sources of finance available to business ventures in general and limited companies in particular.
Assessment 21079-01 : Exam : Exam (Centrally Timetabled) - Written Unseen (100%)
Assessment Methods & Exceptions 2 hr written examination 100% Reassessment: 2 hour examination (100%)
Other Duplicate version of this module delivered in Dubai: 07 30439
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