We use cookies to ensure that we give you the best experience on our website. You can change your cookie settings at any time. Otherwise, we'll assume you're OK to continue.

Durham University

Postgraduate Module Handbook 2020/2021

Archive Module Description

This page is for the academic year 2019-20. The current handbook year is 2020-21

Department: Economics and Finance


Type Tied Level 4 Credits 15 Availability Available in 2019/20
Tied to N3K109 Finance
Tied to N3K209 Finance (Accounting and Finance)
Tied to N3K309 Finance (Corporate and International Finance)
Tied to N3K609 Finance (International Banking and Finance)
Tied to L1T509 Accounting


  • None


  • None

Excluded Combination of Modules

  • None


  • To enable students to:
  • acquire and demonstrate a specialist knowledge and understanding of the aims of financial reporting and the techniques of financial statement analysis;
  • develop a critical understanding of reasons for, and the impact of, international differences in corporate reporting;
  • appreciate the importance of corporate reporting for transparency and accountability in corporate governance systems.


  • Introduction to financial accounting;
  • Presentation of financial statements;
  • Ethical duties of accountants;
  • Non-financial, environmental and social reporting;
  • Reporting the financial performance of entities (international accounting standards (IAS/IFRS));
  • Financial statements of groups of entities;
  • Analysis and interpretation of financial statements.

Learning Outcomes

Subject-specific Knowledge:
  • By the end of this module students should have a specialist knowledge and understanding of:
  • concepts of financial reporting and the techniques of financial statement analysis;
  • international standards of corporate reporting and their importance for the evaluation of firm performance;
  • the importance of corporate reporting for transparency and accountability in systems of corporate governance;
  • the purpose of CSR reporting.
Subject-specific Skills:
  • By the end of this module students should:
  • have practised problem-solving and analytical skills in the corporate reporting context.
Key Skills:
  • written communication;
  • planning, organising and time management;
  • problem solving and analysis;
  • using initiative;
  • numeracy;
  • computer literacy.

Modes of Teaching, Learning and Assessment and how these contribute to the learning outcomes of the module

  • A combination of lectures, seminars and guided reading will contribute to achieving the aims and learning outcomes of this module. The summative examination will test students' knowledge and understanding of the subject-matter, their critical judgement and problem-solving skills.

Teaching Methods and Learning Hours

Activity Number Frequency Duration Total/Hours
Introduction to Accounting (Weeks 1-2) Lectures 6 3 per week 2 hours 12
Corporate Reporting (Weeks 3-10) Lectures 8 1 per week 2 hours 16
Seminars 4 1 per fortnight 1 hour 4
Preparation & Reading 118
Total 150

Summative Assessment

Component: Written examination Component Weighting: 100%
Element Length / duration Element Weighting Resit Opportunity
Written examination 2 hours 100% Same

Formative Assessment:

Online test administered via DUO. Additional formative assessment, and feedback, may take a number of forms such as oral feedback on work prepared by students for seminars; answers to questions either discussed during a seminar, or posted on DUO.

Attendance at all activities marked with this symbol will be monitored. Students who fail to attend these activities, or to complete the summative or formative assessment specified above, will be subject to the procedures defined in the University's General Regulation V, and may be required to leave the University