Dona Prima

Dona Prima

  • Submitted By: pgarmi
  • Date Submitted: 11/23/2013 9:11 AM
  • Category: Science
  • Words: 1271
  • Page: 6
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Heriot-Watt University
School of Management and Languages: Accountancy and Finance Year: 2011/2012


Lecturer: Dr. Namrata Gupta (e-mail:

Module Outline

This module outline should be read in conjunction with the School of Management and Languages Undergraduate Student Handbook.

Prerequisites, entry conditions and subsequent modules
There are no prerequisites for this module. Please refer to the School of Management and Languages- Undergraduate Course Information - Accountancy and Finance, Economics and Management for information on progression and the requirement for a grade D pass in this module.

Where there is doubt about any of the foregoing conditions, the Course co-ordinator should be consulted in the first instance.

Module Aim

▪ To continue the introduction of the nature and purpose of management accounting
▪ To enable students to develop an understanding of the accounting methodology underlying the preparation of financial statements.
▪ To develop an understanding of the key components of the audit process and audit reporting.
▪ To develop an awareness of the regulation of the audit process.

|Learning Outcomes | |
|Subject Mastery | |
|Understanding, Knowledge and Cognitive Skills |Scholarship, Enquiry and Research (Research-Informed Learning) |
|analyse and evaluate the outcome of various management accounting methods |
|understand the role of national and international conceptual frameworks in developing best practice of published financial statements |
|prepare the published...

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