| Unit name | Financial Accounting 2 |
|---|---|
| Unit code | EFIM20001 |
| Credit points | 20 |
| Level of study | I/5 |
| Teaching block(s) |
Teaching Block 4 (weeks 1-24) |
| Unit director | Mr. Ricky Tutin |
| Open unit status | Not open |
| Pre-requisites |
EFIM10002 Financial Accounting 1 and EFIM10004 Managerial Finance; or ACCG10052 Introduction to Accounting; or 60% in 25 Principles of Accounting (University of London External Diploma) |
| Co-requisites |
None |
| School/department | University of Bristol Business School |
| Faculty | Faculty of Arts, Law and Social Sciences |
Financial Reporting (8 weeks): The course begins with study of the requirements of international financial reporting standards and examining proposals for change. Corporation Tax ( 4 weeks): Next you will learn how to prepare corporation tax computations. Income Concepts (4 weeks): After that we examine income measurement and valuation from an economics perspective, linking this to the development of conceptual frameworks in accounting and current financial reporting requirements. Auditing (4 weeks): The course concludes with study of the principles and rules surrounding auditing.