Form 20
Version 2.0 (2003/2004)
Heriot-Watt University - Course Descriptor Template
Course Title
Financial Analysis
School
Management and Languages
Course
Co-ordinator
Mr Paul Gordon
SCQF
Level
11
Course
Code
C31FN1
Sem
ester
1
On or OffCampus
Credits
On
15
1. Pre-requisites
None
2. Linked Courses
(specify if synoptic)
3. Excluded Courses
None
4. Replacement Course
5. Availability as an
Code:
Yes
No
X
Elective
Date Of Replacement:
MSc in International Accounting and Finance, MSc in Finance, MSc International Business Management Programmes
6. Degrees for which this
is a core course
7. Aims
None
To provide a systematic understanding of how to analyse the financial performance of an organisation through the use of published financial information. It provides
students with a conceptual understanding of accounting process and provides insights into the critical areas of advanced professional practice.
8. Syllabus
1.
2.
3.
4.
9.
Critical appreciation of financial accounting principles
Analysis of published financial reporting information
Critical appreciation of management accounting principles
Developing issues in corporate reporting
Learning Outcomes
Subject Mastery
Understanding, Knowledge and Subject-Specific Skills
At the end of the course students will be expected to:
 have a systematic understanding of the principles of traditional financial accounting based on an analysis of the accounting equation;
 have a critical awareness of the current problems of traditional financial accounting method;
 have a critical awareness of the institutional framework of the production of financial statements and the capacity to critically evaluate
the strengths and weaknesses of this framework;
 possess the capacity to appreciate the process of recording and summarising accounting data;
 be able to produce simple financial accounting statements (profit and loss account, balance sheet and cash flow statement) from basic
data using an accounting equation spreadsheet;
 be able to analyse and interpret complex published financial accounting statements.
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Form 20
Version 2.0 (2003/2004)
Heriot-Watt University - Course Descriptor Template
Course Title
Financial Analysis
School
Management and Languages
Course
Co-ordinator
Mr Paul Gordon
SCQF
Level
11
Personal Abilities
Course
Code
C31FN1
Sem
ester
On or OffCampus
Credits
1
On
15
Cognitive skills, Core skills and Professional Awareness
Students will have an in-depth knowledge and understanding of published financial accounting statements.
Students will be able to:
 read and understand a complex document and extract from it the information relevant to user related decisions.
 assess and question the theoretical assumptions underpinning financial reporting practices.
 exercise initiative and judgement in complex decision making situations.
10. Assessment Methods
Method (e.g. exam)
Coursework
Exam
11. Re-assessment Methods
Length of Examination
Weighting (%)
2 hours
30%
70%
January 2008
Date of Implementation
Synoptic courses?
Method (e.g. exam)
Exam
Length of Examination
2 hours
Version Number
1.0
12. Date and Version
Date of Proposal
September 2008
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