MN30816: Advanced accounting
[Page last updated: 23 May 2025]
| Academic Year: | 2025/26 |
| Owning Department/School: | School of Management |
| Credits: | 6 [equivalent to 12 CATS credits] |
| Notional Study Hours: | 120 |
| Level: | Honours (FHEQ level 6) |
| Period: |
- Semester 2
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| Assessment Summary: | EXOB 100% |
| Assessment Detail: |
- MN32179 Open-book written examination (EXOB 100%)
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| Supplementary Assessment: |
- Like-for-like reassessment (where allowed by programme regulations)
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| Requisites: |
Before taking this module you must ( take MN12002 OR take MN10804 OR take MN10248 ) AND ( take MN22162 OR take MN20501 )
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| Learning Outcomes: |
- Prepare financial statements using international GAAP and demonstrate an appreciation of reporting requirements for non-financial information to meet UK stakeholder requirements.
- Evaluate and interpret accounting and other sources of financial information to support financial and operational planning, decision-making and control.
- Appreciate the implications of economic, regulatory and accounting change for the management of organizations.
- Critically appraise the academic and professional literature pertaining to the above learning outcomes.
- Identify problem to be solved as well as the necessary information and techniques to solve it.
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| Synopsis: | Developing your understanding and skills in financial accounting, you will explore alternative accounting methods affecting several areas. You will develop a critical understanding of the role of accounting in capital markets and resolving conflicts. You will also discuss and evaluate the impact of accounting theory and regulation on accounting practice.
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| Content: | Business combinations and consolidated financial statements
Accounting for associates
Accounting regulation and theoretical perspectives on financial accounting
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| Course availability: |
MN30816 is a Generally Available Unit which is available to all students of the University (subject to the usual constraints) to take either as a Director of Studies approved option within their programme of study or as an 'extra' unit which does not count towards a final award.
MN30816 is Optional on the following courses:
Department of Chemistry
- USCH-AAB04 : BSc(Hons) Chemistry with Management with Study year abroad (Year 4)
- USCH-AKB04 : BSc(Hons) Chemistry with Management with Industrial Placement (Year 4)
- USCH-AKM07 : MSci(Hons) Chemistry with Management with Industrial Placement (Year 4)
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Notes: - This unit catalogue is applicable for the 2025/26 academic year only. Students continuing their studies into 2026/27 and beyond should not assume that this unit will be available in future years in the format displayed here for 2025/26.
- 好色tv and units are subject to change in accordance with normal University procedures.
- Availability of units will be subject to constraints such as staff availability, minimum and maximum group sizes, and timetabling factors as well as a student's ability to meet any pre-requisite rules.
- Find out more about these and other important University terms and conditions here.
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