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- COURSE OBJECTIVES
- CO1: This module helps students revise all the knowledge learned in Financial reporting part 1 and apply these knowledge in preparing single entities’ financial statements.
- CO2: This module also provides students fundamental knowledge about analysing and interpreting financial statements.
- CO3: This module provides students comprehensive knowledge about preparation of consolidated financial statements.
- CO4: The module helps students to improve their english competence.
- CO5: The module helps studends to develope neccessary skills and capabilities such as self-studying skill, lifelong learning skills, communication skills, independently working abilities...
- COURSE CONTENT
No.
Content
Time Allocation (Hours)
Contribution to CLO
Hour(s) on the class
Exercises, Assignments, Field trip
Self-study with teacher’s tutorials
Lecture
Practice, Seminar
1
Chapter 15: Taxation
3
0
1,5
5.5
1,2,5,6,7,8
2
Chapter 16: Presentation of published financial statements
3
0
1,5
5.5
2,5,6,7,8
3
Revision chap 15-16
0
3
1,5
5.5
1,2,5,6,7,8
4
Chapter 17: Reporting financial performance
2
1
1,5
5.5
1,2,5,6,7,8
5
Chap 18: Earnings per share
2
1
1,5
5.5
1,5,6,7,8
6
Chap 21: Statement of Cash flows
3
0
1,5
5.5
2,5,6,7,8
7
Mid-term exam
0
3
1,5
5.5
1,2,5,6,7,8
8
Chap 7: Introduction to groups
3
0
1,5
5.5
4,5,6,7,8
9
Chap 8: The consolidated statement of financial position
3
0
1,5
5.5
4,5,6,7,8
10
Chap 9: The consolidated statement of profit or loss and other comprehensive income
3
0
1,5
5.5
4,5,6,7,8
11
Chap 10: Accounting for associates
3
0
1,5
5.5
4,5,6,7,8
12
Revision chap 7-10
0
3
1,5
5.5
4,5,6,7,8
13
Chap 19: Calculation and interpretation of accounting ratios and trends
3
0
1,5
5.5
3,5,6,7,8
14
Chap 20: Limitations of financial statements
2
1
1,5
5.5
3,5,6,7,8
15
Final revision
0
3
1,5
5.5
1,2,3,4,5,6,7,8
Total
30
15
22.5
82.5
- COURSE ASSESSMENT
- Score ladder: 10
- Type of assessment
Form
Content
Criteria
CLO
Proportion
Formative
Attendance, quiz, open questions
All the knowledge learned in previous classes; Demonstrate skills in communication, presentation, criticism, debate and persuasion; Demonstrate English language proficiency; Being self-learning, being adaptive to constant change and being capable of working independently or in a team; Ensure professional ethics.
The number of attendances, participation and answering questions in class (5%)
Quick test, 20 minutes (5%)
1,2,3,6,7,8,9
10%
Midterm test
All the knowledge learned in chapter 15, 16, 17, 18, 21; Demonstrate English language proficiency; Being self-learning and being capable of working independently; Commit to ensuring professional ethics in the field of accounting and auditing.
MCQ + writing (60 minutes)
1,2,3,6,7,8,9
30%
Summative
Final test
All the knowledge learned in chapter 15, 16, 17, 18, 21, 7, 8, 9, 10, 19, 20 ; Demonstrate English language proficiency; Being self-learning and being capable of working independently; Ensure professional ethics.
MCQ + writing (90 minutes)
1,2,3,4,5,6,7,8
60%
Total:
100%