Postgraduate

NBS8006 : Accounting for Analysts

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

Aims

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 a financial analyst
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

Please note that module leaders are reviewing the module teaching and assessment methods for Semester 2 modules, in light of the Covid-19 restrictions. There may also be a few further changes to Semester 1 modules. Final information will be available by the end of August 2020 in for Semester 1 modules and the end of October 2020 for Semester 2 modules.

Teaching Activities
Category Activity Number Length Student Hours Comment
Structured Guided LearningLecture materials122:0024:00Non-synchronous online material - intensive 3 week introduction
Structured Guided LearningLecture materials152:0030:00Non-synchronous online material - Main body of module
Guided Independent StudyAssessment preparation and completion190:0090:00Three assessments to prepare and complete
Structured Guided LearningAcademic skills activities142:0028:00Non-synchronous
Scheduled Learning And Teaching ActivitiesSmall group teaching91:009:00Synchronous seminars
Guided Independent StudyIndependent study1102:00102:00N/A
Scheduled Learning And Teaching ActivitiesScheduled on-line contact time131:0013:00Moderated discussion board via CANVAS
Scheduled Learning And Teaching ActivitiesModule talk41:004:00Whole cohort
Total300:00
Teaching Rationale And Relationship

1. At master's level the distinction between lecture material and small group teaching can be rather more fluid than at undergraduate level. Sessions will set out basic knowledge and techniques, but will also involve discussion to foster deeper understanding and develop 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.
3. Later teaching will be more evenly paced over the rest of the year, and will involve regular use of financial statements and real world examples.

Assessment Methods

Please note that module leaders are reviewing the module teaching and assessment methods for Semester 2 modules, in light of the Covid-19 restrictions. There may also be a few further changes to Semester 1 modules. Final information will be available by the end of August 2020 in for Semester 1 modules and the end of October 2020 for Semester 2 modules.

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

Exams
Description Length Semester When Set Percentage Comment
Written Examination992A7524 hr
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 skills outcomes. Some questions will focus on problem solving, whereas others will require students to analyse and interpret real-world data from company reports. 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

Timetable