BE161-7-AU-CO:
Corporate Reporting and Analysis
2023/24
Essex Business School
Colchester Campus
Autumn
Postgraduate: Level 7
Current
Thursday 05 October 2023
Friday 15 December 2023
20
18 September 2023
Requisites for this module
(none)
(none)
(none)
(none)
(none)
MSC LN1412 Financial Economics and Accounting,
MSC N4N312 Accounting and Financial Management,
MSC N4N324 Accounting and Financial Management,
MSC N43112 International Accounting and Banking
The module provides an introduction to the theories of financial reporting.
The aim of this module is 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.
By the end of this module, students will be expected to be able to:
- Examine how publicly available information can aid in analysing the performance of companies, and critically evaluate the limitations of financial performance measures.
- Critically evaluate the use of ratios in decision making and decision models.
- Critically evaluate the impact of financial reporting standards on the performance of companies and the role of narrative reporting in providing useful information to users.
- Demonstrate a critical understanding of how creative accounting and manipulating the accounts can affect the reliability of the information provided in the financial statements.
- 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.
By the end of the module, students should have an understanding of the role of published financial statements, the nature and meaning of narrative reporting and how it affects the quality of corporate annual reports, 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.
This module will be delivered via:
- One 2-hour session per week, either a full lecture or lecture/seminar.
The above list is indicative of the essential reading for the course.
The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students.
Further reading can be obtained from this module's
reading list.
Assessment items, weightings and deadlines
| Coursework / exam |
Description |
Deadline |
Coursework weighting |
| Coursework |
2,500 word report |
|
100% |
| Exam |
Main exam: In-Person, Closed Book, 120 minutes during Summer (Main Period)
|
| Exam |
Reassessment Main exam: In-Person, Closed Book, 120 minutes during September (Reassessment Period)
|
Exam format definitions
- Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
- In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
- In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
- In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary,
for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.
Your department will provide further guidance before your exams.
Overall assessment
Reassessment
Module supervisor and teaching staff
Dr Fitra Cahaya, email: f.r.cahaya@essex.ac.uk.
Dr Fitra Roman Cahaya & Dr Magda Abou-Seada
Email: ebspgtad@essex.ac.uk
f.r.cahaya@essex.ac.uk
No
No
No
Available via Moodle
Of 20 hours, 20 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s), module, or event type.
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