Accounting Reports and Analysis

Description

This subject introduces students to the nature of accounting and its role in both financial markets and within organisations. Topics covered provide an overview of key financial and management accounting concepts and include: the constituent elements of financial statements; recognition, measurement and disclosure issues in the preparation of financial statements; accounting policy choices available to managers for key assets and incentives associated with policy choices; the analysis and interpretation of financial statement data; the use of accounting information within organisations to support managerial planning, control and decision making. The coverage and treatment of material in this course is specifically designed to meet the needs of undergraduate students from all disciplines. The focus is on the informed use of accounting information rather than the preparation of accounts. Teaching Period: 2 March 2026 to 31 May 2026 Assessment Information: Description Timing Percentage In-class participation Throughout the semester 10% Individual assignment 600 words From Week 3 to Week 5 15% Group assignment (3000 words, in groups of 3-4 students) 750-1000 words (each) From Week 9 to Week 11 25% End-of-semester examination 2 hours During the examination period 50%