NBS8006 : Accounting for Analysts

Semester 1 Credit Value: 15
Semester 2 Credit Value: 15
ECTS Credits: 15.0


1. To empower students with the knowledge, understanding and confidence to analyse and interpret the information in companies’ annual reports

Outline Of Syllabus

1. Fundamental concepts of financial accounting
2. Introduction to the work of analysts
3. Conceptual and regulatory framework for financial reporting
4. Structure and content of companies’ financial statements
5. Revenue recognition and disclosure
6. Asset recognition and valuation
7. Analysis and interpretation of financial statements using ratios (1)
8. Consolidated financial statements
9. Goodwill and intangibles
10. Financial Instruments
11. Liabilities – provisions and leases
12. Cash flow statements

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Guided Independent StudyAssessment preparation and completion196:0096:00N/A
Scheduled Learning And Teaching ActivitiesLecture272:0054:00N/A
Guided Independent StudyDirected research and reading175:0075:00N/A
Guided Independent StudyIndependent study175:0075:00N/A
Teaching Rationale And Relationship

1. At master's level the distinction between lectures, seminars and workshops can be rather more fluid than at undergraduate level. Sessions will incorporate to set out basic knowledge and techniques, but will also involve discussion to foster deeper understanding and develop skills and workshop activity to develop professional and key skills.
2. The module will start with an intensive three week introduction to accounting designed to ensure that all students have the basic understanding of accounts required for the programme. This will be supported by the use of the EQL Understanding Accounts package and workbook.
3. Later teaching will be more evenly paced over the rest of the year, and will involve regular use of financial statements

Assessment Methods

The format of resits will be determined by the Board of Examiners

Description Length Semester When Set Percentage Comment
Written Examination1802A75N/A
Written Examination1201M20N/A
Other Assessment
Description Semester When Set Percentage Comment
Prof skill assessmnt1M5Group PowerPoint Presentation Report
Formative Assessments
Description Semester When Set Comment
Prob solv exercises1MSeminar questions provided
Prob solv exercises2MSeminar questions provided
Assessment Rationale And Relationship

The first exam is to assess how students stand after the first three weeks of intensive delivery. It is formative as well as summative in its intention given that students will need to apply the knowledge tested in the remainder of the module.

The group project is designed to give students practice in reading published literature in a critical way and will be particularly important in assessing the development of professional skills. Students will also gain by getting formative feedback on these.

The end of year examination will assess a wide range of learning outcomes including knowledge outcomes as well as skillls outcomes. Some questions will be essay based, whereas other will be based on interpreting data and therefore will assess skills. The high weighting attached to the examination is to ensure that students demonstrate understanding and skills in a controlled environment and is in line with other modules on the programme.

Reading Lists