BU553Z: Financial Analysis and International Accounting

BU553Z: FINANCIAL ANALYSIS AND INTERNATIONAL ACCOUNTING (2025-2026)

Last modified: 22 Jul 2026 13:41

Course Overview

This course provides students with basic knowledge of financial accounting, its sources including double entry bookkeeping, its processes, and its uses; financial reporting, its regulation, interpretation, and audit; accounting theory; and how financial reports are used when conducting a fundamental analysis of an entity.

Course Details

Study Type	Postgraduate	Level	5
Term	Second Term	Credit Points	30 credits (15 ECTS credits)
Campus	Aberdeen	Sustained Study	No
Co-ordinators	Professor Alan Sangster

What courses & programmes must have been taken before this course?

Any Postgraduate Programme (Studied)

What other courses must be taken with this course?

None.

What courses cannot be taken with this course?

None.

Are there a limited number of places available?

Course Description

Introduction to Financial Accounting, Financial Reporting, its regulation, interpretation, and oversight through audit, Accounting Theory, and Fundamental Analysis.

Contact Teaching Time

Information on contact teaching time is available from the course guide.

Teaching Breakdown

More Information about Week Numbers

Details, including assessments, may be subject to change until 21st September 2026 for Term 1 and Full Year courses and 8th January 2027 for Term 2 courses.

Summative Assessments

Class Test

Assessment Type	Summative	Weighting	100
Assessment Weeks		Feedback Weeks		Look up Week Numbers
Feedback	4 x 1-hour in-class tests (25% each) Feedback will be provided online at the end of each test window.

Learning Outcomes

Knowledge Level	Thinking Skill	Outcome
Procedural	Create	Synthesise data and information to produce accounting information
Reflection	Evaluate	Appraise the effectiveness and structure of accounting regulation
Reflection	Evaluate	Apply accounting principles when interpreting financial information
Reflection	Evaluate	Evaluate company performance, financial position, and threats

Formative Assessment

There are no assessments for this course.

Resit Assessments

Exam

Assessment Type	Summative	Weighting	100
Assessment Weeks		Feedback Weeks		Look up Week Numbers
Feedback	2-hour exam (2 compulsory questions)

Learning Outcomes

Sorry, we don't have this information available just now. Please check the course guide on or with the Course Coordinator
Knowledge Level	Thinking Skill	Outcome

Course Learning Outcomes

Knowledge Level	Thinking Skill	Outcome
Reflection	Evaluate	Apply accounting principles when interpreting financial information
Procedural	Create	Synthesise data and information to produce accounting information
Reflection	Evaluate	Evaluate company performance, financial position, and threats
Reflection	Evaluate	Appraise the effectiveness and structure of accounting regulation

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