MGT225   Intermediate Financial Accounting   (20 credits)

Description

This is an intermediate level financial accounting course, building on the level 1 'introductory' module (MGT132). It follows that some of the concepts, techniques and skills acquired during the study of that module remain examinable (revision exercises are provided throughout the module). In addition there is examination of a range of accounting standards and underpinning rationales, a review of the major conceptual debates currently preoccupying both accountants and standard-setters, and an exploration of the practical problems associated with the reporting of the results of limited companies and groups.

Reading List