Advanced Financial Accounting

Accounting and Finance, Business School

College of Social Sciences


Code 22683

Level of study Third/Final year

Credit value 20

Semester 1+2

Pre-requisite modules Company Accounting and Accounting Theory - 22678

Other pre-requisites None

Module description

The module will cover selections from the following topics: financial analysis and valuation, earnings per share, foreign currency translation, leasing, financial instruments, off balance sheet transactions, research and development expenditure, long-term contracts, segmental reporting, pensions, derivatives, revenue recognition, cash flow statements, as well as contemporary issues in financial accounting as they arise.

Teaching and learning methods

2 hr lectures weekly, plus 1 class fortnightly