Module Identifier

AC30820

Module Title

FINANCIAL ACCOUNTING II: VALUATION AND MEASUREMENT

Academic Year

2008/2009

Co-ordinator

To Be Arranged

Semester

Intended for use in future years

Pre-Requisite

AC30710

Course Delivery

Delivery Type	Delivery length / details
Lecture	22 Hours.
Seminars / Tutorials	9 Hours.

Assessment

Assessment Type	Assessment length / details	Proportion
Semester Exam	3 Hours	100%

Learning Outcomes

On successful completion of this module students should be able to:

Brief description

The usefulness of published accounts relies heavily on valuation methods and the accurate measurement of resources. This module covers various theoretical attempts to measure income and wealth and relates these to current financial reporting practices with respect to asset valuation and profit measurement.

Notes

This module is at CQFW Level 6