财务报告与预测课程标准
MODULE DESCRIPTOR课程标准
Module Title课程名称
Financial Reporting and Forecasting财务报告与预测
Reference课程编号 BS3039
Created 开发日期 March 2019
Approved批准日期 July 2019
Amended修订日期 August2020
Version版本号 1
SCQF Level SCQF等级 SCQF 9
SCQF Points SCQF学分 15
ECTS Points ECTS学分 7.5
Aim s of Module课程目标
To develop knowledge and understanding of financial forecasting and external financial reporting.
培养学生对财务预测和外部财务报告的认识和理解。
Learning Outcomes for Module课程学习成果(https://www.daowen.com)
On completion of this module，students are expected to be able to:
完成该课程之后，学生应该能够：
1 Prepare detailed financial projections for an organisation using excel spreadsheets.
使用excel电子表格为组织进行详细的财务预测
2 Analyse financial projections of an organisation to evaluate performance and aid decision making.
分析组织的财务预测，以评估绩效并帮助决策
3 Critically discuss the regulatory framework for financial reporting and specific accounting standards.
批判性地讨论财务报告的监管框架和具体的会计准则
4
Undertake detailed computational calculations to demonstrate understanding and knowledge of relevant accounting standards.
进行详细的计算，以证明对相关会计准则的理解和认识
Indicative Module Content课程内容
Financial projections:projected profit and loss；cash flow；balance sheet；VAT；sensitivity analysis.Regulatory framework；published financial statements；revenue；property，plant and equipment；foreign currency；provisions；contingent assets and liabilities；events after the reporting period.
财务预测：预计损益；现金流量；资产负债表；增值税；敏感性分析。监管框架；公布的财务报表；收入；不动产、厂房和设备；外币；准备金；或有资产和负债；报告期后事项。
Module Delivery 课程教学方法
Topics will be introduced in lectures and developed in either computer based workshops or tutorials and by directed independent learning.
在讲座中介绍主题，通过基于计算机的研讨会、个别辅导以及有指导的独立学习来深化主题。
Actual placement hours for professional，statutory or regulatory body
在专业、法定或监管机构的实际实习时间
ASSESSMENT PLAN考核方案
If a major/minor model is used and box is ticked，% weightings below are indicative only.
如果使用主修/辅修模型并勾选了方框，则下面的权重百分比仅供参考。
Component1 第一部分
Description：说明 Class test课堂测试
Component2 第二部分
Description：说明 Closed book examination 闭卷考试
MODULE PERFORMANCE DESCRIPTOR课程绩效标准
Explanatory Text解释说明
The module is assessed by two components:C1-Class test-30% weighting.C2-Examination-70% weighting.Module Pass Mark=Grade D(40%)
本课程考核由两部分组成。第一部分：课堂考试-30%权重。第二部分：考试-70%权重。课程及格分数=D级（40%）
Module Requirements课程要求
Corequisites for module辅助课程 None. 无
Precluded Modules限修课程 None. 无
INDICATIVE BIBLIOGRAPHY参考书目
1 BARROW，C.，BARROW，P.，and BROWN，R.，2015.The business plan workbook.8th ed.London:Kogan Page.
2 ELLIOTT，B.and ELLIOTT，J.，2019.Financial accounting and reporting.19th ed.Harlow:Pearson Education.
3 MAYNARD，J.，2017.Financial accounting，reporting 
analysis.2nd ed.Oxford University Press