Last modified: 28 Jun 2018 10:27
The objective of FA2 is to build upon material introduced in first year in order to develop students' technical skills in financial statement preparation. Students will gain an appreciation of the regulatory framework for financial reporting. They will examine the usefulness of financial statement information, by looking at the form and content of accounts produced by partnerships and public limited companies. Students will explore how to account for basic transactions through the implementation of current accounting standards and apply their knowledge in both the manual and the computerised environment, the latter through the SAGE accounting package.
| Study Type | Undergraduate | Level | 2 |
|---|---|---|---|
| Term | Second Term | Credit Points | 15 credits (7.5 ECTS credits) |
| Campus | None. | Sustained Study | No |
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Information on contact teaching time is available from the course guide.
1st Attempt: 1 two-hour examination (70%); in-course assessment (30% = 20% weekly hand ins/presentations + 10% SAGE assignment). All students will be required to sit an in-course double entry book-keeping test. Failure to pass the test after three attempts will result in the withdrawal of their class certificate.
This will take place via seminar discussions and availability of a specimen exam with model answers.
On a less formal basis, via verbal feedback during tutorial discussions.
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