MN5428 Corporate Finance and Accounting

Academic year

2025 to 2026 Semester 2

Further information on which modules are specific to your programme.

Key module information

SCOTCAT credits

15

The Scottish Credit Accumulation and Transfer (SCOTCAT) system allows credits gained in Scotland to be transferred between institutions. The number of credits associated with a module gives an indication of the amount of learning effort required by the learner. European Credit Transfer System (ECTS) credits are half the value of SCOTCAT credits.

SCQF level

SCQF level 11

The Scottish Credit and Qualifications Framework (SCQF) provides an indication of the complexity of award qualifications and associated learning and operates on an ascending numeric scale from Levels 1-12 with SCQF Level 10 equating to a Scottish undergraduate Honours degree.

Availability restrictions

Not available as an optional module for any programme.

Planned timetable

To be arranged.

This information is given as indicative. Timetable may change at short notice depending on room availability.

Module coordinator

Prof L A Stevenson

This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module Staff

Prof Lorna Stevenson and Dr Mao Zhang

This information is given as indicative. Staff involved in a module may change at short notice depending on availability and circumstances.

Module description

The module will introduce students to the basic principles and practices of accounting and corporate finance. The first half of the module will concentrate on teaching students financial accounting and reporting via the accounting equation method; this will enable students to become familiar with accounting techniques and develop an understanding of financial statements and methods employed in their creation. The second half of the module will introduce corporate finance concepts such as capital structure, the CAPM, and investment approaisal techniques. The module will employ case studies to highlight to students how these principles are employed within industry; the case studies will be based in an international setting.

Assessment pattern

100% coursework

Re-assessment

100% exam

Learning and teaching methods and delivery

Weekly contact

Lectures (2 HRS X 11 weeks) and seminars (1 hr x 9 weeks). 2 hour optional consultative hours (weekly)