Accessibility statement

Financial Reporting - MAN00038I

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: I
  • Academic year of delivery: 2023-24
    • See module specification for other years: 2024-25

Module will run

Occurrence Teaching period
A Semester 2 2023-24

Module aims

This module builds on financial accounting knowledge from year one and introduces the students to some of the problems and techniques associated with the preparation of published financial statements. Students must have studied the year one module Financial Accounting as a prerequisite.

Module learning outcomes

  • Describe the regulatory environment in which companies operate

  • Explore the significance of the accounting conceptual framework in accounting standards

  • Identify and correct omissions and errors in accounting records and financial statements

  • Account for changes in capital structure

  • Evaluate a selection of accounting standards using the qualitative characteristics, disclosure practices and other criteria

  • Apply a selection of accounting standards and produce financial statements from trial balance

  • Produce a cash flow statement in accordance with IAS 7 (revised)

  • Understand the fundamentals of the group accounting

Indicative assessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Special assessment rules

None

Indicative reassessment

Task % of module mark
Closed/in-person Exam (Centrally scheduled) 100

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

Elliott, B. and Elliott, J. (2022) Financial accounting and reporting, 20th Edition FT Prentice Hall, Harlow


The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.