ACC2000 : Interpreting Company Accounts
- Offered for Year: 2025/26
- Available to incoming Study Abroad and Exchange students
- Module Leader(s): Miss Melis Besen
- Lecturer: Mrs Tracey Wilson, Dr Xuejun Jiang
- Owning School: Newcastle University Business School
- Teaching Location: Newcastle City Campus
Semesters
Your programme is made up of credits, the total differs on programme to programme.
| Semester 1 Credit Value: | 10 |
| Semester 2 Credit Value: | 10 |
| ECTS Credits: | 10.0 |
| European Credit Transfer System | |
Aims
- To enable students to appraise a company's financial condition and performance from its published financial statements, paying particular attention to the context of its operating environment and accounting policy choices
- To develop project management skills
- To develop team working skills
- To develop written and verbal communication skills in interpreting financial information
Outline Of Syllabus
Analysis of the business environment, ratio analysis, report writing, working in teams and work on presentations.
Teaching Methods
Teaching Activities
| Category | Activity | Number | Length | Student Hours | Comment |
|---|---|---|---|---|---|
| Scheduled Learning And Teaching Activities | Lecture | 12 | 1:00 | 12:00 | PIP lectures |
| Guided Independent Study | Assessment preparation and completion | 65 | 1:00 | 65:00 | N/A |
| Guided Independent Study | Directed research and reading | 82 | 1:00 | 82:00 | N/A |
| Scheduled Learning And Teaching Activities | Small group teaching | 3 | 1:00 | 3:00 | PIP seminars |
| Guided Independent Study | Independent study | 38 | 1:00 | 38:00 | N/A |
| Total | 200:00 |
Teaching Rationale And Relationship
Lecture materials will be used to explain the aims, objectives, structure and operation of the module. Students will be placed in teams and a company will be allocated to each team. Lecture materials will focus on team working, self reflection and on the analysis and interpretation of company accounts. The lectures will provide a framework for understanding key indicators of financial performance.
Students are expected to obtain relevant background information for example via the library, which is well- stocked with periodicals and other relevant sources e.g. Financial Times, industry/economic reports etc.
All students have the opportunity to consult with academic staff on a group basis throughout the module. Students are required to take the initiative to arrange consultations with staff as required, and to play a full part in the work of the group. Team working, research and report writing skills are thus developed through the project as well as analytical and numerical skills.
Assessment Methods
The format of resits will be determined by the Board of Examiners
Other Assessment
| Description | Semester | When Set | Percentage | Comment |
|---|---|---|---|---|
| Report | 2 | M | 40 | Written group project (4000 words max) |
| Prof skill assessmnt | 2 | M | 60 | 10 minute group presentation + 15 minute Q&A |
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 |
|---|---|---|---|
| Report | 1 | M | Student groups will submit a piece of written work (600wd) & will receive formative feedback on their group work in a seminar. |
| Prof skill assessmnt | 1 | M | Student groups will have a 5 minute Q&A session on their report progress to date & will receive formative feedback in a seminar. |
Assessment Rationale And Relationship
This module involves a group assignment. Individuals will receive the group mark adjusted according to the team members' assessment of each other's contributions to the report and presentation. Each team is to keep a log of its meetings, which should be handed in with the project itself.
The Module Leader retains the right to adjust individual marks where it is deemed necessary in the interests of fairness in light of completion of a 'buddy check' peer review process.
The group report and group presentation test the students' knowledge and skills acquired across the two semesters without exception.
The report will include a reflective piece on the work of the group.
Reading Lists
Timetable
- Timetable Website: www.ncl.ac.uk/timetable/
- ACC2000's Timetable