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ACC 303 Company Accounting
Department: BSc in Accounting & BSc in Business Management
Module Description: The aim of the module is to develop the student’s knowledge and understanding of the historical, conceptual and regulatory framework of UK financial reporting. By the end of the module, the student will be able to explain and critically evaluate accounting for tangible and intangible assets and report financial performance. In addition, the module covers preparation of company accounts, in accordance with IAS/GAAP, the financial statements of groups of companies including subsidiary, associates and joint ventures. Students will develop their skills in the analysis of financial statements and demonstrate the capabilities necessary to analyse a company balance sheet based on GAAP.
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