ADVANCED FINANCIAL ACCOUNTING
- Module code: AC311
- Credits: 5
- Semester: 1
- Department: ECONOMICS,FINANCE & ACCOUNTING
Introduction to Group Accounts and Group Structures: accounting for Subsidiary Undertakings; accounting for goodwill and Intangible Assets; accounting for pre-acquisition profits, post acquisition profits, minority interests, inter-company transactions, Fixed asset revaluations, acquisition of a subsidiary during an accounting period. This course is primarily designed for students who wish to pursue a professional qualification in accountancy on attainment of their primary degree.
On successful completion of the module, students should be able to:
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