Metadata
Title
Module
Category
graduate
UUID
27e1aca6bac242e5958689dc67e7ff7a
Source URL
https://www.ncl.ac.uk/postgraduate/degrees/module/?code=NBS8006
Parent URL
https://www.ncl.ac.uk/postgraduate/degrees/4050f/
Crawl Time
2026-03-24T00:10:49+00:00
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Module

Source: https://www.ncl.ac.uk/postgraduate/degrees/module/?code=NBS8006 Parent: https://www.ncl.ac.uk/postgraduate/degrees/4050f/

Postgraduate Study

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Postgraduate Study

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Semesters

Your programme is made up of credits, the total differs on programme to programme.

Semester 1 Credit Value: 15
Semester 2 Credit Value: 15
ECTS Credits: 15.0
European Credit Transfer System

Aims

  1. To empower students with the knowledge, understanding and confidence to analyse and interpret the information in companies’ annual reports

Outline Of Syllabus

  1. Fundamental concepts of financial accounting\
  2. Introduction to the work of a financial analyst\
  3. Conceptual and regulatory framework for financial reporting\
  4. Structure and content of companies’ financial statements\
  5. Revenue recognition and disclosure\
  6. Asset recognition and valuation\
  7. Analysis and interpretation of financial statements using ratios\
  8. Consolidated financial statements \
  9. Goodwill and intangibles\
  10. Equity, financial instruments and tax\
  11. Cash flow statements

Teaching Methods

Teaching Activities
Category Activity Number Length Student Hours Comment
Scheduled Learning And Teaching Activities Lecture 13 2:00 26:00 PIP lectures - Advanced financial accounting
Guided Independent Study Assessment preparation and completion 1 90:00 90:00 3 assessments
Structured Guided Learning Lecture materials 2 2:00 4:00 Present-in-person - Work of the financial analyst
Structured Guided Learning Lecture materials 6 2:00 12:00 Present-in-person - intensive 3 week introduction
Guided Independent Study Directed research and reading 1 90:00 90:00 N/A
Scheduled Learning And Teaching Activities Small group teaching 9 1:00 9:00 PIP Seminars
Scheduled Learning And Teaching Activities Workshops 4 1:00 4:00 PIP pre-assessment whole cohort workshops
Guided Independent Study Independent study 1 65:00 65:00 N/A
Total 300:00
Teaching Rationale And Relationship
  1. At master's level the distinction between lecture material and small group teaching can be rather more fluid than at undergraduate level. Sessions will set out basic knowledge and techniques, but will also involve discussion to foster deeper understanding and develop skills.\
  2. The module will start with an intensive three-week introduction to accounting designed to ensure that all students have the basic understanding of accounts required for the programme. \
  3. Later teaching will be more evenly paced over the rest of the year, and will involve regular use of financial statements and real world examples.

Assessment Methods

The format of resits will be determined by the Board of Examiners

Exams
Description Length Semester When Set Percentage Comment
Written Examination 180 2 A 75 N/A
Written Examination 120 1 M 20 N/A
Other Assessment
Description Semester When Set Percentage Comment
Prof skill assessmnt 1 M 5 Group PowerPoint Presentation Report
Formative Assessments

Formative Assessment is an assessment which develops your skills in being assessed, allows for you to receive feedback, and prepares you for being assessed. However, it does not count to your final mark.

Description Semester When Set Comment
Prob solv exercises 1 M Seminar questions plus class exercises
Prob solv exercises 2 M Seminar questions plus class exercises
Assessment Rationale And Relationship

The first exam is to assess how students stand after the first three weeks of intensive delivery. It is formative as well as summative in its intention given that students will need to apply the knowledge tested in the remainder of the module.\ \ The group project is designed to give students practice in reading published literature in a critical way and will be particularly important in assessing the development of professional skills. Students will also gain by getting formative feedback on these.\ \ The end of year examination will assess a wide range of learning outcomes including knowledge outcomes as well as skills outcomes. Some questions will focus on problem solving, whereas others will require students to analyse and interpret real-world data from company reports. The high weighting attached to the examination is to ensure that students demonstrate understanding and skills in a controlled environment and is in line with other modules on the programme.

Reading Lists

Timetable