Course Details in

Module Title	Financial Reporting
School	Birmingham Business School
Department	Accounting
Module Code	07 28189
Module Lead	Jo Watkins
Level	Intermediate Level
Credits	10
Semester	Semester 2
Pre-requisites
Co-requisites
Restrictions	BSc Accountancy
Exclusions
Description	The module builds on the introductory bookkeeping and financial accounting concepts students developed in introductory module(s). This module introduces theoretic and practical topics required for advanced financial reporting. The module will cover the following topics in respect of financial reporting for UK corporate bodies; the regulatory framework; the reporting entity including accounting for groups; reporting financial performance; accounting for tangible and intangible assets. On completion of the module students will be able to prepare and appraise the basic financial statements of an entity.
Learning Outcomes	By the end of the module students should be able to: Prepare in accordance with International Accounting Standards a set of consolidated group accounts (Income statement and statements of financial position) which include associates and subsidiaries; Account for a variety of different tangible assets using International Accounting Standards; Account for intangible assets using International Accounting Standards.
Assessment	28189-01 : Exam : Exam (Centrally Timetabled) - Written Unseen (60%) 28189-02 : Class Test : Class Test (40%)
Assessment Methods & Exceptions	One hour class test – multiple choice and objective test questions (40%) 2hr exam (60%) Reassessment: 2 hr exam (100%)
Other	None
Reading List