Course Resources Archive

This module is for Accountancy students entering directly into Level 6. 

The module complements the coursework and assignments undertaken by students in their professional and academic studies which will be used as models for analysis and critical evaluation.

The module is primarily concerned with the advanced intellectual skills of understanding, analysis, evaluation and synthesis.

The module will aim to develop students' abilities to critically evaluate academic and professional issues involved in accounting and consider these within the context of professional codes, standards, guidelines, and legislation.  

Students will be expected to argue and discuss issues in essay and report form, presentations, tutorials and seminar groups, and where necessary support their views with the use of appropriate information technology.

Students will use a wide range of sources to find relevant information, differing opinions and numerical data.

i. Knowledge and Understanding On completion of this module students should be able to:

a) Appraise the objectives of accounting, its role as part of a business information system and its link to the strategy of the organisation.

b) Identify and apply appropriate accounting techniques for decision-making to a wide range of management decision situations including those involving uncertainty and conflicting demands for resources.

c) Discuss and evaluate strategies which may be adopted by organizations and their effects.

d) Assess recent and current developments in accounting and relate these to the wider business environment.

e) Understand the ethical framework in which those involved in accounting corporate financial reporting are expected to operate and the various cultural and professional influences on such ethics.

f) Understand the significance of corporate governance principles to the disclosure requirements for published financial statements and the role of the external auditor within this framework.

g) Analyse in detail, information contained within a set of published financial statements and understand the underlying legal, regulatory and professional requirements which must be fulfilled in the compilation of the various elements of those statements.

ii. Skills

Communication and Literacy: Literature review and the analysis and evaluation of documents are key elements of the module. The ability to organise information effectively and to communicate concisely and accurately.

Problem Solving: Cognitive skills will include: analysis, evaluation/judgement and synthesis of a position.

Independent Learning and Working: effective use of a range of books journals and the internet as sources of information, examples and theory.

Working with others: Group work in tutorials - case studies and evaluation of documents etc.

Information and Communications Technology: ICT/Web skills in obtaining, manipulating and presenting information.

Specific Vocational Skills: Development of a perspective concerning issues in accounting which will make students better equipped to engage in analysis and evaluation.  

Staff / student contact: 20%, lectures, tutorials and seminars.

Student directed learning: 80%. Students will be expected to read widely to consolidate lecture content, explore new areas and prepare for seminars.

The Library Catalogue contains full details of the current reading list for this module. Further details may also be found in the Module Guide.