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Course Syllabus

Bachelor 2021/2022

Financial Management

Category 'Best Course for Broadening Horizons and Diversity of Knowledge and Skills'
Category 'Best Course for New Knowledge and Skills'
Type: Elective course
Area of studies: Business Informatics
Delivered by: Bachelor's Programme in Digital Product Management
Where: Graduate School of Business
When: 4 year, 3, 4 module
Mode of studies: offline
Open to: students of one campus
Instructors: Yulia Leevik
Language: English
ECTS credits: 6
Contact hours: 60

Course Syllabus

Full Syllabus

Abstract

This course is concerned with the theory and practice of financial reporting. This involves a sound understanding of the concepts and choices that underlie how financial information is measured and disclosed in the financial statements. It improves skills to critically analyze and evaluate both the theoretical underpinnings and the outcomes of practical applications.
Learning Objectives

Learning Objectives

  • The aims of the course are: to stimulate theoretical enquiry into financial accounting issues; develop knowledge and understanding of financial reporting; prepare for further academic study in related areas; enable in the pursuit of a professional accountancy qualification; equip for employment in areas where an understanding of accounting issues and tools is helpful.
Expected Learning Outcomes

Expected Learning Outcomes

  • Critically evaluate theories and practices of, and other matters relating to, financial accounting
  • Describe several regulatory issues relating to financial accounting
  • Explain and apply a number of theoretical approaches to financial accounting
  • Prepare financial statements under alternative accounting conventions
  • Record and analyse financial data
Course Contents

Course Contents

  • Topic 1. Rationale for financial reporting and its regulation
  • Topic 2. Conceptual framework
  • Topic 3. Preparation and presentation of financial statements
  • Topic 4. Ethics for accountants
  • Topic 5. Accounting for equity and earnings per share
  • Topic 6. Provisions, contingent liabilities and contingent assets: events after the reporting period
  • Topic 7. Changing prices: current purchasing power (CPP) and its applications
  • Topic 8. Accounting for changing prices/values
  • Topic 9. Employee benefits
  • Topic 10. Income and deferred taxation
  • Topic 11. Tangible non-current assets
  • Topic 12. Leases
  • Topic 13. Intangible assets and goodwill
  • Topic 14. Revenue recognition (including construction contracts)
  • Topic 15. Accounting for financial instruments (excluding hedge accounting)
  • Topic 16. Accounting for groups: consolidated statement of financial position
  • Topic 17. Accounting for groups: consolidated income statement, associates and joint ventures
  • Topic 18. Accounting for groups: historical and alternative approaches
  • Topic 19. Accounting for foreign currency transactions and consolidation of foreign enterprises
  • Topic 20. Analysis and interpretation of financial reports
Assessment Elements

Assessment Elements

  • non-blocking Midterm test
    Online in SmartLMS, individual, open book test, based on topics: 1-10. The duration is 80 minutes. Questions and tasks.
  • non-blocking In-class activity
    Written/oral. Individual or in small groups. In-class/online. Questions, exercises, discussions.
  • non-blocking Team project
    Video and In-class discussion, In small groups (3 students). A detailed team project description is inclosed.
  • non-blocking Final exam test
    Online in SmartLMS, individual, open book, based on all course topics. The duration is 80 minues. Questions and tasks.
Interim Assessment

Interim Assessment

  • 2021/2022 4th module
    0.2 * Team project + 0.2 * Midterm test + 0.2 * In-class activity + 0.4 * Final exam test
Bibliography

Bibliography

Recommended Core Bibliography

  • David Alexander, Ann Jorissen, Martin Hoogendoorn, Carien van Mourik, & Collette Kirwan. (2020). International Financial Reporting & Analysis, Edition 8: Vol. Eighth edition. Cengage Learning.
  • International financial reporting and analysis, Alexander, D., 2014
  • International financial reporting and analysis, Alexander, D., 2017

Recommended Additional Bibliography

  • ACCA : financial reporting (FR), , 2020
  • Beyersdorff, M., & Ernst & Young. (2017). International GAAP 2017 : Generally Accepted Accounting Practice Under International Financial Reporting Standards. Chichester, West Sussex, United Kingdom: Wiley. Retrieved from http://search.ebscohost.com/login.aspx?direct=true&site=eds-live&db=edsebk&AN=1450533

Authors

  • LEEVIK YULIYA SERGEEVNA