Queen Mary, University of London
Area of Study
Taught In English
Course Level Recommendations
ISA offers course level recommendations in an effort to facilitate the determination of course levels by credential evaluators.We advice each institution to have their own credentials evaluator make the final decision regrading course levels.
Recommended U.S. Semester Credits4
Recommended U.S. Quarter Units6
Hours & Credits
OverviewCredits: 15.0Overlap: NonePrerequisite: NoneThis Course introduces you to and explores the purpose, nature and operation of the Financial Accounting function within businesses, particularly limited liability companies in the UK. It reveals, illustrates and explores how the financial accounting systems operate when tasked with measuring and recording the financial value of the transactions, events and activities of a business. In so doing, it examines the nature and scope of financial accounting and the underlying conceptual framework of accounting conventions and standards. It further looks at the ratio analysis and associated interpretation of published financial statements from the perspectives of a range of differing users of financial accounting information. Accordingly, the module seeks to equip you with the knowledge, understanding and skills to enable you to identify and record the financial value of business transactions, events and activities, and to generate financial information through the construction of Balance Sheets, Income Statements (Profit Statements) and Cash Flow Statements, and through the use of financial ratios.Assessment: 40.0% Coursework, 60.0% ExaminationSemester 1 Associate Assessment: 100.0% CourseworkLevel: 4
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