U50092 Module Guide

Business School
Module Number: U50092

Module Title: Financial Accounting
Synoptic
Student Guide
Semester 1, 2011
Module Leader: Alaz Goh

Room: A208
Telephone: 012-3166802
Email: [email protected]
Module number: U50092
Module title: Financial Accounting Synoptic
CONTENTS
Module introduction.......................................................................................................... 1
Semester plan synopsis...................................................................................................4
Module syllabus...............................................................................................................5
Recommended reading list...............................................................................................7
Upgrade – Study Advice Service......................................................................................8
Week 1............................................................................................................................. 9
Week 2........................................................................................................................... 10
Week 4........................................................................................................................... 11
Week 5........................................................................................................................... 12
Week 6........................................................................................................................... 13
Week 8........................................................................................................................... 14
Week 10......................................................................................................................... 15
Week 11......................................................................................................................... 16
Assessment details........................................................................................................ 17
Regulations.................................................................................................................... 19
Cheating......................................................................................................................... 20
A note on equal opportunities and diversity....................................................................21
Student evaluation of the module...................................................................................22
Plagiarism: what it is and how to recognise and avoid it.....................................................
A guide to referencing and citing for management students...............................................
Business School, Oxford Brookes University 3
Module introduction
Introduction
Welcome to the Financial Accounting Synoptic module! This synoptic module is quite
different from other Financial Accounting modules: it has been designed to build on your
studies in earlier modules, giving you the opportunity to review the knowledge and
understanding gained in those modules and to develop a broader understanding and critical
appreciation of the role of financial accounting.
What makes this module different?
 There is no formal teaching: the first two class sessions will be tutor-led, providing an
introduction to the assignments and guidance on resources and techniques to assist
you in tackling them. Subsequent sessions will be student-led, depending on your
decisions about the type of support you need. You may want to bring along articles to
discuss, to share experiences of research with fellow students or to raise specific
queries with the module leader
 The emphasis is on independent learning: you will be expected to do a considerable
amount of independent research. You will be provided with some initial suggested
reading and a library training session to help you to start your literature search. In this
respect, the synoptic module is very similar to undertaking a dissertation, although you
do not have a choice of topic or one-to-one tuition, as you would with a dissertation
As this is a synoptic module, the assumption is made that you are completely familiar with
the content of the prerequisite modules on which it is based. However, the module is not
simply a revision of work studied earlier. The assignments have been selected to focus
on issues with which you are already familiar but, in working on them, you will have the
opportunity to explore these issues in greater depth and to examine them within a broader
overview of financial reporting: a synoptic module is designed to both broaden and deepen
your knowledge and understanding. Independent research forms an important part of this
process.
The assignments will be introduced at the first class meeting. The class sessions in this
module will focus on assisting you to develop the techniques you will need to complete the
assignments successfully. Working on these assignments offers you the opportunity to
develop and demonstrate skills in information gathering, handling and interpretation. You
need to determine the relevance and reliability of information that you assemble and you
need to be able to organise it to support your arguments effectively. The assessment criteria
indicate the substantial weighting given to this.
Past student comments on the module
The best way to find out what this module is about is to read the comments of past students.
One former student gave us permission to reproduce his comments in full. It provides a very
good summary of the experiences reported by many other students.
“Approaching this synoptic module I found myself slightly apprehensive purely because of
the fear of the ‘unknown’ and I have never been that confident in my researching and
coursework writing skills. However I have been pleasantly surprised because this module
has been nowhere near as bad as the horror stories other people were only to willing to
share with me (i.e. twice as much work in a smaller time period, when comparing it to a
dissertation). The library guide to researching was especially helpful in reference to
searching electronic journals and I made sure I was comfortable with the written journals by
specifically finding some selected articles in paper form.
Compared to other modules on my course, particularly as many are 100% exam, this
module required a lot more research and reading (rather than just from a core text book).
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This has enabled me to become more comfortable when dealing with academic journals. I
feel I have definitely improved my researching skills and ‘skim’ reading to pick out the
important issues and points from articles. I found myself introduced to the notion of critical
reading, where I would assess the reliability/bias of authors as many people have vested
interests in the subject they are writing about. I am not claming this is an area I was
particularly strong on but it did get me thinking and hopefully I can carry this on to future
projects.
Many journals were very complex and could be difficult to fully comprehend. To overcome
this I had to make sure I did not get bogged down too much in every technical detail but
rather just to grasp the important points the author was trying to express. I spent hours trying
to find good research material because I felt this would provide me with the appropriate
foundation upon which to build. I kept refining searches and reading through a lot of
abstracts to find what I deemed relevant journals.
The problem with using so many journal articles was that I found it increasingly harder to
express things better in my own words leading to a lot of referencing (which I greatly
improved on) but in some respects I feel this then also highlighted the shortcomings of my
own writing skills when assessing and communicating my own thoughts. My idea of
research at the start was that it just involved finding information and reading it. However I
have since found out that this is indeed only the start, as it requires an understanding of this
information for you then need to be able to convey it to others. In respect of the ‘literature
searches’ I could have carried this out better by following up references to other journals on
key areas.
With so much information at hand I could have probably written over double the word limit
(and nearly did at first) and so then came the challenge of cutting down on words. It involved
mastering the art of losing words whilst not losing any of the quality of the work. This
process included trying to link the information available from so many different sources into
one coherent readable piece of work.
My time management in general during the synoptic was reasonable, as I did not have any
last minute panics when deadline day loomed. However in hindsight I believe I spent too
long on assignment 1… before I really got stuck into assignment 2 which left me feeling I did
not really apply the appropriate amount of time to each which the weighting would suggest.
I found myself slightly disappointed with the level of interaction and discussion between
class members as I feel that by sharing ideas and discussing key points it enables a fuller
understanding of the task at hand (particularly useful in sharing research materials). This is
not a criticism of others, more of myself as if I felt this way should have tried to lead
discussion more (leadership being a quality which I need to work on) and in the future I will
at least try harder to initiate discussions.
This module drew on areas of work I have carried out in other modules… I am glad I chose
the synoptic route because it allowed me the opportunity to build up my knowledge on
accounting issues, which I could then put to good use in a more structured manner in what
has been a fascinating subject matter.”
We hope that you will enjoy your experience of this module: we are particularly keen to
receive your feedback so please let us know what you think!
Module leader contact details

Name: Alaz Goh
Room: Part time
Telephone: 0123166802
eMail: [email protected]
Free hours: Part time
Communication within this module

The main method that the module leader will communicate with you outside lectures and
seminars will be through his email.
It is your responsibility to check your emails regularly to make sure that you do not
miss important messages.
You can also use the email to contact the module leader but please note the following
guidelines for email –
1) Staff will endeavour to respond to your email within 5 working days, if it is appropriate to
do so. However this timescale cannot always be guaranteed as staff have varied
responsibilities that means that they are often away from their offices. Additionally, the
response time will depend upon the nature of the query.
2) Wherever possible please see me in the class for consultation.
3) Please include your full name and where appropriate your module no. and course
details, in any email communication – if we cannot identify who you are, we may not be
able to respond! Please clearly indicate in the Subject Line box the purpose of the
email. For example: ‘Appointment to discuss U50092’. If there is no message in the
Subject Line the system may consider it to be spam/virus and delete it. Additional
subject line information helps staff to prioritise.
4) Please do not email staff unsolicited work for informal review or comment.
5) Please remember that emails whether to your peers or to staff are covered by codes of
conduct.
Semester plan synopsis

The class will meet formally at the following schedules. You should ensure that you attend
all of these sessions.
January 2011 intake

U50092 Lecture and schedule of submission – assignment I and II
Dates Lecturer
18 Jan Introduction and distribution of Assign I Alaz Goh

19 Jan Discussion about Assignment I and II Alaz Goh
25 Jan Assignment I workshop
26 Jan Referencing and recapping Financial Alaz Goh
Accounting Theory
01 Feb Lecture and Seminar related to Alaz Goh

Assignment I
02 Feb Consultation (in class) Alaz Goh
09 Feb Lecture and Seminar related to Alaz Goh
Assignment I
15 Feb Discussions and feedback on Alaz Goh

Assignment I
16 Feb Discussions and feedback on Alaz Goh
Assignment I
Alaz Goh
01 March Submission of Assignment I Alaz Goh
02 March Distribution of case study for Alaz Goh
Assignment II
08 March Assignment II workshop – case study Alaz Goh
09 March Video Alaz Goh
15 March The objectives of Assignment II and Alaz Goh
format
16 March Lecture and Seminar related to Alaz Goh
Assignment II
22 March Assignment II workshop – case study Alaz Goh
23 March Consultation (in class) Alaz Goh
29 March Consultation (in class) Alaz Goh

30 March Discussions and feedback on Alaz Goh
Assignment II
05 April Consultation (in class) Alaz Goh

12 April Discussions and feedback on Alaz Goh
Assignment II
27 April Final consultation (in class) Alaz Goh
28 April Submission of Assignment II Alaz Goh
Module syllabus
Module number
U50092
Module title
Financial Accounting Synoptic
Module description
The objective of this module is to develop a critical stance in investigating contemporary
accounting practices and issues. It draws upon the knowledge of accounting practices in
contemporary society and the theory and practice of financial reporting developed in other
modules. The module adopts a case study approach to contemporary accounting problems.
Case studies provide scenarios in which these issues are explored. The module requires a
critical appreciation of the accounting issues that arise in the case studies and an
examination of possible solutions. It considers, in particular, the theoretical framework in
which these problems are resolved and the political and other pressures that are brought to
bear on the solutions reached. Emphasis is on self-directed research and literature review by
students using a range of sources from journal articles, newspapers and internet sites.
Level
Advanced
Credit value
Single.
For pre-requisites and fields for which the module is acceptable, see PIP.
Content
As this is a synoptic module, the assumption is made that students are completely familiar
with the content of the prerequisite modules on which it is based. However, the module is not
simply a revision of work studied earlier. The assignments have been selected to focus on
issues with which students are already familiar but, in working on them, they have the
opportunity to explore these issues in greater depth and to examine them within a broader
overview of financial reporting: a synoptic module is designed to both broaden and deepen
knowledge and understanding. Independent research forms an important part of this
process.
Context – Learning Outcomes

KNOWLEDGE AND UNDERSTANDING
By the end of this module, students will be able to:
1.1) Review the various financial accounting techniques and models introduced in the
prerequisite modules through their application in case study analysis
1.2) Demonstrate a critical awareness of the key issues presented in the prerequisite
modules and their relevance to the current practice of financial accounting
1.3) Relate the implications of financial accounting practice to its broader social and
economic context
DISCIPLINARY AND PROFESSIONAL

By the end of this module, students will be able to:
2.1) Select and apply relevant calculative/analytical techniques to a broad range of data
2.2) Justify the selection of such techniques, recognising and critiquing alternative
approaches
2.3) Express arguments logically, using supporting analysis and evaluation.
TRANSFERABLE SKILLS – TAUGHT (T), PRACTICED (P), ASSESSED (A)

Self-management:.................P
Learning skills:......................T, P, A
Communication:....................T, P, A
Teamwork:............................
Problem solving:....................P, A
Information technology:.........P, A
Student experience
Six two-hour seminars at specified intervals during the semester to permit independent study
between sessions
Assessment
PERCENTAGE COURSEWORK – 100%
Learning outcomes assessed: 1.1, 1.2, 1.3, 2.1, 2.2 and 2.3
Recommended reading list
Reading suggestions will accompany the assignment briefs.
Upgrade – Study Advice Service

Upgrade is the University’s study advice service for anyone who wants advice on:
 Study skills e.g. planning and writing essays, assignments and dissertations
 Statistics or maths.
Week 1
Learning outcomes
 To review the main learning outcomes of the prerequisite modules
 To understand the techniques and skills required to undertake the assignments
 To understand what is involved in a literature search and the general approach to be
adopted
 To understand critical reading
 To understand the requirements of Assignment 1.
Week 2
Learning outcomes
 To understand how to avoid plagiarism.
 To grasp writing techniques
 To understand the requirement for citations and references
 To consider progress on Assignment 1.
Week 3
Learning outcomes
 To resolve any problems in understanding the case study for Assignment 1.
Week 5
Learning outcomes
 Briefing for Financial Accounting assignment 2
Deadlines
 Deadline for assignment 1
Week 7
Learning outcomes
 To resolve any problems in understanding the requirements of Assignment 2.
Week 7
Learning outcomes
 To consider and learn from feedback from Assignment 1
 To consider progress on assignment 2
Week 9
Learning outcomes
 To consider progress on assignment 2
Week 11
Learning outcomes
To reflect on the learning experience of the module.
Deadlines
Deadline for assignment 2.
Assessment details
Coursework
LEARNING OUTCOMES ASSESSED
Learning outcomes 1.1, 1.2, 1.3, 2.1, 2.2, and 2.3 are assessed by both assignments.
Assignment 1 is intended to give formative feedback for Assignment 2 as well as a
summative assessment of the work done. The reflective statement will assess skills
associated with extended research, self-management and problem solving.
ASSIGNMENT TASK
Full details of the assignments will be given out during the relevant class sessions.
ASSESSMENT CRITERIA
The focus of the assignments is on the future of financial reporting. Your performance on this
module is assessed through two assignments, based around a series of questions. The
weighting is as follows:
Assignment Deadline Weighting
1) The purpose of general purpose Refer to the schedule given 30%

financial reporting
2) The fall of Enron Refer to the schedule given 70%
The assessment criteria are set out here, along with the weightings which will be used to
assess the assignments.
 Presentation (10%): this includes consideration of general presentation issues (such as
page layout, use of paragraphs, accurate spelling, and compliance with presentation
instructions) but, more importantly, the presentation of citations in the text and accurate
referencing, in the correct format. Please ensure that you consult the very detailed
instructions on this provided in the module handbook: all the necessary information is
provided there. If you cite sources in the text and do not include them in the list of
references, the assumption will be made that you have not in fact consulted these
sources but have copied material from another text which included them. This is
plagiarism and attracts severe penalties. It is therefore essential that you check your
text very carefully to ensure that all citations are listed as references.
 Use of literature (25%): under this heading the extent and quality of your sources will
be assessed. You are expected to demonstrate that you have undertaken an
independent literature search so your list of references should include more than the
sources to which you have been directed by the suggested reading. You are also
expected to be able to distinguish authoritative sources: these are books and journal
articles which have academic authority. Professional magazines, newspaper articles
and web sites may be referred to if particularly relevant but should not comprise the
majority of your references.
 Problem solving, application of theory to practice (40%): under this heading, your
ability to demonstrate understanding of theoretical issues will be assessed, primarily in
your approach to answering the questions set. You can demonstrate this by referring to
real-life examples which support your arguments or, if appropriate, by providing concise,
original and relevant practical examples to support your arguments. Your discussion of
the issues posed in the questions should also reflect your understanding: you should be
able to present an argument, outlining alternative views (derived from your reading) and
presenting evidence that supports these and arriving at a conclusion which you have
justified from the literature and from practical examples. Your answers to the questions
should be clearly focused: read the questions carefully and refer back them frequently
while writing your answers, to ensure that you are not wandering off the point and
including irrelevant material.
 Critical approach to theory (25%): under this heading your ability to reflect on the
literature you have read will be assessed. You should be able to identify similarities and
differences between authors’ arguments and to use such comparisons to support your
arguments. You should be able to demonstrate your own thinking where the questions
set require this by presenting an argument and supporting it by reference to evidence
that you have collected.
HAND-IN DATE AND INSTRUCTIONS

Assignments are to be handed in to the module leader at the start of the class on the days
indicated. The Business School cover sheet must be completed and attached.
FEEDBACK SHEET
A feedback sheet will be given for the first assignment.
Please keep a copy of your assignments; we may need to retain the originals for quality
review purposes.
REGULATIONS
The assignments must be completed on an individual basis. Your attention is drawn to the
University policy on cheating which is included in this guide.
Business School, Oxford Brookes University
Regulations
Late submission of work
Work submitted late without medical or equivalent evidence will receive a maximum mark of
40%
Word count
The assignment brief specifies a maximum word and page length based on a specific font
and line spacing. Work which is not presented in the prescribed format will not be read.
Authenticating your coursework

You must be able to demonstrate that the course work you submit for assessment is your
own. You must therefore keep (whether electronically or on paper) working documents that
you used or created while preparing the assignment, such as drafts, photocopies of sources,
completed questionnaires and internet pages. These should be kept until after the module
results have been published on PIP.
Cheating
All assessments are intended to determine the skills, abilities, understanding and knowledge
of each of the individual students undertaking the assessment. Cheating is defined as
obtaining an unfair academic advantage and any student found using any form of cheating,
attempting to cheat or assisting someone else to cheat may be subject to disciplinary action
in accordance with the University's Disciplinary Procedure. The University takes this issue
very seriously and students have been expelled or had their degrees withheld for cheating in
assessments. If you are having difficulty with your work it is important to seek help from your
tutor rather than be tempted to use unfair means to gain marks. Do not risk losing your
degree and all the work you have done.
The University's regulations define a number of different forms of cheating, although any
form of cheating is strictly forbidden. These are:
 Submitting other people's work as your own - either with or without their knowledge.
This includes copying in examinations; using notes or unauthorised materials in
examinations
 Impersonation - taking an assessment on behalf of or pretending to be another student,
or allowing another person to take an assessment on your behalf or pretend to be you
 Plagiarism - taking or using another person's thoughts, writings or inventions as your
own. To avoid plagiarism you must make sure that quotations from whatever source
must be clearly identified and attributed at the point where they occur in the text of your
work by using one of the standard conventions for referencing. The Library has a leaflet
about how to reference your work correctly and your tutor can also help you. It is not
enough just to list sources in a bibliography at the end of your essay or dissertation if
you do not acknowledge the actual quotations in the text. Neither is it acceptable to
change some of the words or the order of sentences if, by failing to acknowledge the
source properly, you give the impression that it is your own work
 Collusion - except where written instructions specify that work for assessment may be
produced jointly and submitted as the work of more than one student, you must not
collude with others to produce a piece of work jointly, copy or share another student's
work or lend your work to another student in the reasonable knowledge that some or all
of it will be copied
 Duplication - submitting work for assessment that is the same as, or broadly similar to,
work submitted earlier for academic credit, without acknowledgement of the previous
submission
 Falsification - the invention of data, its alteration, its copying from any other source, or
otherwise obtaining it by unfair means, or inventing quotations and/or references.
Stephen Marshall, Academic Registrar
May 2002
A note on equal opportunities and diversity

The Business School aims, within its courses, to provide and promote equal access to
learning to students from diverse backgrounds, irrespective of their gender, race, disability,
sexual orientation, age, religion and maturity. If you feel this module is not fulfilling this aim,
please take it up with the module leader, or ask your student representative to do so. Feel
free also to comment on this aspect of the module in the evaluation.
Student evaluation of the module

A questionnaire will be given out and completed in Week 11.

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Business School

Module Number: U50092

Module Leader: Alaz Goh

Module leader contact details

Communication within this module

Semester plan synopsis

January 2011 intake

18 Jan Introduction and distribution of Assign I Alaz Goh

01 Feb Lecture and Seminar related to Alaz Goh

15 Feb Discussions and feedback on Alaz Goh

29 March Consultation (in class) Alaz Goh

05 April Consultation (in class) Alaz Goh

Context – Learning Outcomes

DISCIPLINARY AND PROFESSIONAL

TRANSFERABLE SKILLS – TAUGHT (T), PRACTICED (P), ASSESSED (A)

Recommended reading list

Reading suggestions will accompany the assignment briefs.

Upgrade – Study Advice Service

Assignment Deadline Weighting

1) The purpose of general purpose Refer to the schedule given 30%

2) The fall of Enron Refer to the schedule given 70%

HAND-IN DATE AND INSTRUCTIONS

Authenticating your coursework

Stephen Marshall, Academic Registrar

A note on equal opportunities and diversity

Student evaluation of the module

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