ACC2000 : Interpreting Company Accounts
ACC2000 : Interpreting Company Accounts
- Offered for Year: 2025/26
- Module Leader(s): Miss Melis Besen
- Lecturer: Dr Xuejun Jiang, Mrs Tracey Wilson
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 1 Credit Value: | 10 |
| Semester 2 Credit Value: | 10 |
| ECTS Credits: | 10.0 |
| European Credit Transfer System | |
Pre-requisite
Modules you must have done previously to study this module
| Code | Title |
|---|---|
| ACC1000 | Introduction to Non-Specialist Accounting and Finance |
| ACC1010 | Introduction to Financial Accounting |
| ACC1003 | Introduction to Accounting and Finance |
Pre Requisite Comment
For Incoming Study Abroad and Exchange Students:
Incoming students should possess some basic accounting knowledge and be familiar with the content of the statement of profit or loss and other comprehensive income and the statement of financial position (NUBS pre-requisite level: ACC1000/ACC1003).
Co-Requisite
Modules you need to take at the same time
Co Requisite Comment
N/A
Aims
- To enable students to appraise a company's financial condition and performance from its published financial statements, paying particular attention to the context of its operating environment and accounting policy choices
- To develop project management skills
- To develop team working skills
- To develop written and verbal communication skills in interpreting financial information
Outline Of Syllabus
Analysis of the business environment, ratio analysis, report writing, working in teams and work on presentations.
Learning Outcomes
Intended Knowledge Outcomes
By the end of the module students should be able to:
Examine the key indicators of financial performance for a limited company and compare the performance of one company with others.
Intended Skill Outcomes
By the end of the module students should be able to:
Present an analysis of key financial statements, including ratio analysis, that illustrates and compares (by means of graphs, tables and charts as appropriate) trends and features of the financial performance and position of a publicly listed company and, where appropriate, comparative companies.
Analyse the operating environment of a publicly listed company.
Work in a diverse team over a long term project.
Be able to answer questions on analysis carried out as though presented to a potential investor.
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Guided Independent Study | Assessment preparation and completion | 65 | 1:00 | 65:00 | N/A |
| Scheduled Learning And Teaching Activities | Lecture | 12 | 1:00 | 12:00 | PIP lectures |
| Guided Independent Study | Directed research and reading | 82 | 1:00 | 82:00 | N/A |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PIP seminars |
| Guided Independent Study | Independent study | 38 | 1:00 | 38:00 | N/A |
| Total | 200:00 |
Teaching Rationale And Relationship
Lecture materials will be used to explain the aims, objectives, structure and operation of the module. Students will be placed in teams and a company will be allocated to each team. Lecture materials will focus on team working, self reflection and on the analysis and interpretation of company accounts. The lectures will provide a framework for understanding key indicators of financial performance.
Students are expected to obtain relevant background information for example via the library, which is well- stocked with periodicals and other relevant sources e.g. Financial Times, industry/economic reports etc.
All students have the opportunity to consult with academic staff on a group basis throughout the module. Students are required to take the initiative to arrange consultations with staff as required, and to play a full part in the work of the group. Team working, research and report writing skills are thus developed through the project as well as analytical and numerical skills.
Reading Lists
Assessment Methods
The format of resits will be determined by the Board of Examiners
Other Assessment
| Description | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|
| Report | 2 | M | 40 | Written group project (4000 words max) |
| Prof skill assessmnt | 2 | M | 60 | 10 minute group presentation + 15 minute Q&A |
Formative Assessments
Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.
| Description | Semester | When Set | Comment |
|---|---|---|---|
| Report | 1 | M | Student groups will submit a piece of written work (600wd) & will receive formative feedback on their group work in a seminar. |
| Prof skill assessmnt | 1 | M | Student groups will have a 5 minute Q&A session on their report progress to date & will receive formative feedback in a seminar. |
Assessment Rationale And Relationship
This module involves a group assignment. Individuals will receive the group mark adjusted according to the team members' assessment of each other's contributions to the report and presentation. Each team is to keep a log of its meetings, which should be handed in with the project itself.
The Module Leader retains the right to adjust individual marks where it is deemed necessary in the interests of fairness in light of completion of a 'buddy check' peer review process.
The group report and group presentation test the students' knowledge and skills acquired across the two semesters without exception.
The report will include a reflective piece on the work of the group.
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC2000's Timetable
Past Exam Papers
- Exam Papers Online : www.ncl.ac.uk/exam.papers/
- ACC2000's past Exam Papers
General Notes
Original Handbook text:
Welcome to Newcastle University Module Catalogue
This is where you will be able to find all key information about modules on your programme of study. It will help you make an informed decision on the options available to you within your programme.
You may have some queries about the modules available to you. Your school office will be able to signpost you to someone who will support you with any queries.
Disclaimer
The information contained within the Module Catalogue relates to the 2025 academic year.
In accordance with University Terms and Conditions, the University makes all reasonable efforts to deliver the modules as described.
Modules may be amended on an annual basis to take account of changing staff expertise, developments in the discipline, the requirements of external bodies and partners, staffing changes, and student feedback. Module information for the 2026/27 entry will be published here in early-April 2026. Queries about information in the Module Catalogue should in the first instance be addressed to your School Office.