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The module extends the financial accounting component of the first year accounting module,
BE100, to the preparation and analysis of the published financial statements of limited companies
operating on their own, or within group structures. The content includes the regulation of financial
reporting, the function and content of the main published statements, the problems posed by
consolidated statements, the analysis of financial statements to assess company/group
performance, and problems connected with the treatment of taxation, depreciation, and specific
aspects of the asset-expense distinction.
The module is complete in itself, but is also intended to provide students with the conceptual
knowledge and technical skills necessary for third year modules in financial accounting.