Introductory International Financial Accounting A

University of Reading

Course Description

  • Course Name

    Introductory International Financial Accounting A

  • Host University

    University of Reading

  • Location

    Reading, England

  • Area of Study

    Accounting, Finance, Peace and Conflict Studies

  • Language Level

    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.

    Hours & Credits

  • ECTS Credits

  • Recommended U.S. Semester Credits
  • Recommended U.S. Quarter Units
  • Overview

    Module Provider: Business Informatics, Systems and Accounting
    Number of credits: 10 [5 ECTS credits]
    Terms in which taught: Autumn term module
    Non-modular pre-requisites:
    Modules excluded:
    Module version for: 2016/7
    Summary module description:
    This module is delivered at University of Reading and University of Reading Malaysia.
    This module aims to provide the student with introductory knowledge and understanding of international corporate financial reporting and the skills to apply this to the preparation of simple financial statements and to the analysis of published financial information.
    Assessable learning outcomes:
    By the end of the unit it is expected that students will be able to:
    1. State and apply the various principles, underlying concepts and conventions relating to financial accounting
    2. State and explain the nature and purpose of the major financial statements
    3. Interpret financial accounting data
    4. Discuss the nature and financing of various business forms
    Additional outcomes:
    Workshops and assignments are also designed to encourage the development of oral communication and student effectiveness in group situations. Structured activities are designed to develop independent learning skills. IT skills are developed by the use of the Blackboard course management system and the on-line textbook linked VLE.
    Outline content:
    Business forms and the need for financial reporting information; the conceptual framework of financial reporting; recording transactions and events using the accounting equation; preparation and presentation of financial statements; the limited company and its financial statements; ; financial statement analysis.
    Brief description of teaching and learning methods:
    Lectures will be used for the exposition of the main concepts, principles and techniques associated with the discipline. Workshops will focus on discussion and numerical practice.
    Contact hours:
    Lectures 20
    Practicals classes and workshops 16
    Guided independent study 62
    Total hours by term 98
    Total hours for module 98
    Summative Assessment Methods:
    Method- Percentage
    Written exam 100
    Formative assessment methods:
    Work will be set for most weeks of the unit to enable students to gain the necessary numerical practice. Most of this work is primarily designed as a learning vehicle in support of independent learning.
    Length of examination:
    1.5 hours
    Requirements for a pass:
    A minimum mark of 40%.

Course Disclaimer

Courses and course hours of instruction are subject to change.

Some courses may require additional fees.

Credits earned vary according to the policies of the students' home institutions. According to ISA policy and possible visa requirements, students must maintain full-time enrollment status, as determined by their home institutions, for the duration of the program.

ECTS (European Credit Transfer and Accumulation System) credits are converted to semester credits/quarter units differently among U.S. universities. Students should confirm the conversion scale used at their home university when determining credit transfer.

Please reference fall and spring course lists as not all courses are taught during both semesters.

Please note that some courses with locals have recommended prerequisite courses. It is the student's responsibility to consult any recommended prerequisites prior to enrolling in their course.


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