Financial Reporting
| Code | School | Level | Credits | Semesters |
| BUSI4534 | Nottingham University Business School China | 4 | 10 | Spring China |
- Code
- BUSI4534
- School
- Nottingham University Business School China
- Level
- 4
- Credits
- 10
- Semesters
- Spring China
Summary
Financial reports, regulation of financial reporting; creative accounting; techniques of accounting analysis; standard setting; relationship to capital; auditing and accounting research.
Target Students
Business School MSc students meeting pre-requisites and subject to compliance with module choice requirements, as listed in the degree programme specification. In addition, other MA/MSc students meeting pre-requisites and subject to the discretion of the Director of MSc Programmes.
Classes
- One 2-hour lecture each week for 10 weeks
Assessment
- 100% Exam 1 (2-hour): Two hour exam
Educational Aims
To provide a detailed examination of the principles of financial reporting and accounting theory and highlight their links to corporate governance. To introduce techniques of financial appraisal of accounting data. To provide a foundation of knowledge and skills as a basis for further in-depth study of financial modules or the dissertation.Learning Outcomes
Knowledge and understanding
This module develops a knowledge and understanding of:
•The dynamics of the global economy and international business &/or an awareness
of cultural, legal/regulatory, political, and economic differences across countries &/or
an appreciation of management issues from a global perspective.
•Finance - the sources, uses and management of finance.
•The use of accounting and other information systems for managerial applications.
This module develops a knowledge and understanding of:
•The dynamics of the global economy and international business &/or an awareness
of cultural, legal/regulatory, political, and economic differences across countries &/or
an appreciation of management issues from a global perspective.
•Finance - the sources, uses and management of finance.
•The use of accounting and other information systems for managerial applications.
Intellectual skills
This module develops:
•Being able to think critically and be creative: manage the creative processes in self and others; organise thoughts, analyse, synthesise and critically appraise. This includes the capability to identify assumptions, evaluate statements in terms of evidence, detect false logic or reasoning, identify implicit values, define terms adequately and generalise appropriately.
•Using information and knowledge effectively in order to abstract meaning from information and to share knowledge, including the use of quantitative skills.
This module develops:
•Being able to think critically and be creative: manage the creative processes in self and others; organise thoughts, analyse, synthesise and critically appraise. This includes the capability to identify assumptions, evaluate statements in terms of evidence, detect false logic or reasoning, identify implicit values, define terms adequately and generalise appropriately.
•Using information and knowledge effectively in order to abstract meaning from information and to share knowledge, including the use of quantitative skills.
Professional practical skills: This module develops:
•The ability to recognise and address ethical dilemmas, corporate social responsibility and sustainability issues, applying ethical and organisational values to situations and choices
Transferable (Key) skills
This module develops:
•Effective communication: networking, listening, oral and written communication of complex ideas and arguments, using a range of media, including the preparation of business reports
•High personal effectiveness: critical self-awareness, self-reflection and self-management; time management; conflict resolution, displaying commercial acumen, the ability to continue to learn through reflection on practice and experience
•The ability to recognise and address ethical dilemmas, corporate social responsibility and sustainability issues, applying ethical and organisational values to situations and choices
Transferable (Key) skills
This module develops:
•Effective communication: networking, listening, oral and written communication of complex ideas and arguments, using a range of media, including the preparation of business reports
•High personal effectiveness: critical self-awareness, self-reflection and self-management; time management; conflict resolution, displaying commercial acumen, the ability to continue to learn through reflection on practice and experience
Conveners
- Dr Zhangfan Cao
Last updated 09/01/2025.