Module Details

BE161-7-AU-CO: Corporate Reporting And Analysis

Year: 2016/17
Department: Essex Business School
Essex credit: 20
ECTS credit: 10
Available to Study Abroad / Exchange Students: No
Full Year Module Available to Study Abroad / Exchange Students for a Single Term: No
Outside Option: No
Comments: Compulsory for MSc in Accounting and Financial Management

Staff
Supervisor: Dr Magda Abou-Seada
Teaching Staff: Dr Magda Abou-Seada, Dr Azimjon Kuvandikov
Contact details: Email: magdaas@essex.ac.uk Email: azimjonk@essex.ac.uk

Module is taught during the following terms
Autumn Spring Summer

Module Description

The module aims to provide students without a first degree in accounting or an accounting related subject with sufficient grounding in financial reporting, governance, regulation, and analysis of financial statements. The course also provides an introduction to the theories of financial reporting. By the end of the course, students should have an understanding of the role of published financial statements, the nature and meaning of corporate governance and how it affects the quality of financial reporting, and the role of analysing financial statements in aiding users in their decision-making. Students will be expected to critically evaluate the issues outlined above and to engage actively in discussions.

Learning Outcomes

1. Examine how publicly available information can aid in analysing the performance of companies, and critically evaluate the limitations of financial performance measures.
2. Critically evaluate the use of ratios in decision making and decision models.
3. Critically evaluate the impact of financial reporting standards and corporate governance on the performance of companies.
4. Demonstrate a critical understanding of how creative accounting and manipulating the accounts can affect the reliability of the information provided in the financial statements.
5. Develop presentation skills and reflective analysis.

SKILLS FOR YOUR PROFESSIONAL LIFE (TRANSFERABLE SKILLS)

* Improve your data analytical skills by analysing the performance of a real-life company.
* Improve your written communication skills by preparing a business report, PowerPoint presentations and a poster presentation.
* Improve your oral communication skills by delivering oral class presentations.
* Improve teamwork collaboration by preparing class presentations and putting together a poster presentation.

Learning and Teaching Methods

This module will be delivered over 10 weeks in the autumn term. There will be a weekly two-hour session which will be divided into a one hour lecture and one hour seminar

Assessment

50 per cent Coursework Mark, 50 per cent Exam Mark

Coursework

One 4,000 word assignment

Exam Duration and Period

2:00 during Summer Examination period.

Other information

This module is compulsory for:

MSc in Accounting and Financial Management
Msc in International Accounting and Banking

Postgraduate Administrator - Jade D'Mello
Email: ebspgtad@essex.ac.uk

Further information

External Examiner Information

  • Name: Prof Khaled Hussainey
    Institution: The University of Portsmouth
    Academic Role: Professor of Accounting