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MN32179: Advanced accounting

[Page last updated: 23 May 2025]

Academic Year: 2025/26
Owning Department/School: School of Management
Credits: 5 [equivalent to 10 CATS credits]
Notional Study Hours: 100
Level: Honours (FHEQ level 6)
Period:
Semester 2
Assessment Summary: EXOB 100%
Assessment Detail:
  • Open-book written examination (EXOB 100%)
Supplementary Assessment:
Like-for-like reassessment (where allowed by programme regulations)
Requisites: Before taking this module you must ( take MN12002 OR take MN10804 OR take MN10248 ) AND ( take MN22162 OR take MN20501 )
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.



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.

Content: Business combinations and consolidated financial statements Accounting for associates Accounting regulation and theoretical perspectives on financial accounting

Course availability:

MN32179 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.

MN32179 is Optional on the following courses:

Department of Chemistry
  • USCH-AFM22 : MSci(Hons) Chemistry with Management (Year 3)
Department of Economics
  • UHES-AFB10 : BSc(Hons) Economics (Year 3)
  • UHES-AAB03 : BSc(Hons) Economics with Study year abroad (Year 4)
  • UHES-AKB03 : BSc(Hons) Economics with Year long work placement (Year 4)
  • UHES-ACB03 : BSc(Hons) Economics with Combined Placement and Study Abroad (Year 4)
Department of Mathematical Sciences
  • USMA-AAB16 : BSc(Hons) Mathematical Sciences with Study year abroad (Year 4)
  • USMA-AKB16 : BSc(Hons) Mathematical Sciences with Year long work placement (Year 4)
  • USMA-AFB30 : BSc(Hons) Mathematics (Year 3)
  • USMA-AAB14 : BSc(Hons) Mathematics with Study year abroad (Year 4)
  • USMA-AKB14 : BSc(Hons) Mathematics with Year long work placement (Year 4)
  • USMA-AFB32 : BSc(Hons) Mathematics and Statistics (Year 3)
  • USMA-AAB02 : BSc(Hons) Mathematics and Statistics with Study year abroad (Year 4)
  • USMA-AKB02 : BSc(Hons) Mathematics and Statistics with Year long work placement (Year 4)
  • USMA-AFB33 : BSc(Hons) Mathematics, Statistics and Data Science (Year 3)
  • USMA-AAB20 : BSc(Hons) Mathematics, Statistics, and Data Science with Study year abroad (Year 4)
  • USMA-AKB20 : BSc(Hons) Mathematics, Statistics, and Data Science with Industrial Placement (Year 4)
  • USMA-AFM30 : MMath(Hons) Mathematics (Year 3)
  • USMA-AKM15 : MMath(Hons) Mathematics 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.
  • 好色tv and units are subject to change in accordance with normal University procedures.
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  • Find out more about these and other important University terms and conditions here.