More information: https://www.strath.ac.uk/courses/postgraduatetaught/accountingfinancedataanalytics/.
This module discusses selected topics in the preparation of financial statements for external publication. The subjects selected will be issues that provide an opportunity to explore various facets of the regulation of financial reporting and the associated accounting choices implied by such regulations.
The topics covered will be at an advanced level and will be subject to some change as the practice of financial accounting develops. The class will, however, include a significant coverage of contemporary issues which have been of interest both to the accountancy profession and to society in recent years.
The aim of this module is to provide students with an understanding of the basic principles of accounting and financial analysis, the ability to interpret financial statements and their use in assessing the financial position and performance of companies. This module provides an introduction to the principles of accounting and the analysis of financial statements. It will enable students to prepare financial statements in accordance with International Financial Reporting Standards (IFRS) and to interpret and analyse these statements. Particular emphasis is placed on the accounting concepts and information employed in financial analysis and decision taking.