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MN32034: Advanced accounting

[Page last updated: 23 May 2025]

Academic Year: 2025/26
Owning Department/School: School of Management
Credits: 10 [equivalent to 20 CATS credits]
Notional Study Hours: 200
Level: Honours (FHEQ level 6)
Period:
Semester 1
Assessment Summary: EXOB 100%
Assessment Detail:
  • Open-book written examination (EXOB 100%)
Supplementary Assessment:
Like-for-like reassessment (where allowed by programme regulations)
Requisites:
Learning Outcomes:
  • Prepare financial statements using international GAAP and demonstrate an appreciation of reporting requirements for non-financial information to meet UK stakeholder requirements.
  • Undertake calculations and analysis to support financial and operational planning, decision-making and control.
  • 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.



Synopsis: Develop your understanding and skills in both financial and management accounting. You'll 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'll also discuss and evaluate the role of management accounting in decision-making, strategic development and managerial control.

Content: Business combinations and consolidated financial statements Accounting for associates Accounting regulation and theoretical perspectives on financial accounting Modern costing techniques Strategic management accounting and multi-dimensional performance measurement systems Theoretical perspectives on management accounting

Course availability:

MN32034 is Compulsory on the following courses:

School of Management

MN32034 is Optional on the following courses:

School of Management
  • UMMN-AFB10 : BSc(Hons) Accounting and Finance (Year 3)
  • UMMN-AKB02 : BSc(Hons) Accounting and Finance with Year long work placement (Year 4)

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.
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