AF4S53 - Corporate Reporting & Interpretation 01 Sep 2024 - 31 Aug 2030 | Version 0
Associated Module Information
| Module Code: | AF4S53 | ||
|---|---|---|---|
| Module Title: | Corporate Reporting & Interpretation | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Lucie Corcoran | ||
| Module Team: | Jonathan Evans | ||
| First Intended Intake: | SEP 2024 | Final Year of Intake: | 2029 |
| Date Closed: | |||
| Credit Value: | 20 | Credit Level: | 7 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100105 - accounting | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 0 |
|---|---|
| Valid From | 01 Sep 2024 |
| Valid To | 31 Aug 2030 |
Module Aims
To develop students' knowledge and understanding of contemporary accounting terminology and frameworks, along with the key principles of financial accounting and reporting. This will enable students to produce, interpret, and critically evaluate financial calculations and reports essential for monitoring and control.
Additionally, the aim is to cultivate a critical awareness of broader contemporary business environments and corporate reporting developments, highlighting how these factors can drive opportunities for fraudulent activities.
Content Summary
This module focuses on the analysis of financial statements, future corporate reporting trends (including sustainability) and the detection of potential related frauds. Students will learn to interpret and evaluate financial data and understand the impact of sustainability on corporate reporting practices. The module will also cover methods for identifying and mitigating fraudulent activities within financial reports, equipping students with the skills to ensure transparency and integrity in corporate reporting. Topics studied will include:
Financial statement analysis;
The future of corporate reporting including issues such as sustainability reporting; and
associate fraudulent opportunities
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Lecture | 20 |
| Practical Classes and Workshops | 15 |
| Independent Study | 80 |
| Directed Study (Including online independent learning) | 80 |
| Problem/Challenge based learning | 5 |
| Total Hours Selected | 200 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Understand and apply accountancy terminology, frameworks and principles in order to critically assess, apply and evaluate the issues and techniques of financial statement analysis. |
| LO2 | Identify and critically discuss the issues surrounding the future of corporate reporting.? |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Synchronous Onsite Assessment | Classroom Test - Time Constrained (Onsite) 1 | A test to analyse and critique financial statements | 120 | N/A | 50 | No | 40 |
| Synchronous Onsite Oral Assessment | Presentation (Synchronous Onsite) 1 | Students analyse corporate reports using real life examples and critically discuss the issues arising. Written report submitted, summarised in a presentation. | 10 | N/A | 50 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Classroom Test - Time Constrained (Onsite) 1 | ✔ | ✔ | |
| Presentation (Synchronous Onsite) 1 | ✔ | ✔ | |