- Department: The York Management School
- Credit value: 20 credits
- Credit level: M
- Academic year of delivery: 2024-25
- See module specification for other years: 2023-24
Occurrence | Teaching period |
---|---|
A | Semester 1 2024-25 |
The aim of this module is to give students a grounding in financial and management accounting. This includes the application of a selection of international financial reporting standards, with reference to areas of topical interest and the impact of techniques on financial statements. Stress will be placed on and the critical evaluation of the impact of financial reporting standards on the reporting choices available to firms. Further, Students will consider how management accounting assists in planning, decision making, performance management and control.
By the conclusion of the module, students will be able to:
Discuss the impact of the conceptual framework on the development of financial reporting standards.
Critically evaluate the impact of a selection of current International Accounting Standards on financial reports.
Critically discuss current issues and topics affecting accounting and the accounting profession.
Understand a range of theoretical and practitioner perspectives on management accounting and performance management.
Discuss the impacts and benefits of, and issues with, different management accounting techniques.
Task | % of module mark |
---|---|
Closed/in-person Exam (Centrally scheduled) | 100 |
None
Task | % of module mark |
---|---|
Closed/in-person Exam (Centrally scheduled) | 100 |
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.
Bhimani et al. (2019). Management and Cost Accounting, Pearson.
Elliott, B. and Elliott, J. (2022). Financial Accounting and Reporting,Pearson.
A selection of academic literature and professional body journal articles will be made available to students via the VLE.
Electronic chapters of a selection of texts will be recommended from the library.
Students are also encouraged to research and reference their own learning materials.