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Level 4 Diploma in Accounting and Business

Applying Principles of Financial Accounting in practice: case studies

AB403 · Principles of Financial Accounting — Week 12 of 16

CourseAB403
Week12 of 16
SemesterI
TutorOnline in the course chat

This week’s topics

Applying Principles of Financial Accounting in practice: case studies

  1. Case analysis
  2. Linking theory to practice
  3. Evaluating evidence
  4. Dan Amiram: Financial Statements Fraud
  5. Earnings Management vs. Accounting Fraud
  6. Financial Performance 2 Horizontal Analysis

What you will be able to do

  • 3.4 Analyse the financial statements of a selected business.
  • 4.2 Evaluate the impact of a breach of ethics on accountants and business organisations.

Activity

Start with this week’s 3 videos, then: Case-study workshop: apply the unit’s concepts to a real or realistic case and evaluate the outcome.

Study materials

Videos

  • Dan Amiram: Financial Statements Fraud · YouTube · Columbia Business School · 23 min · for registered students
  • Earnings Management vs. Accounting Fraud · YouTube · Edspira · 4 min · for registered students
  • Financial Performance 2 Horizontal Analysis · YouTube · SusanCrosson · 5 min · for registered students

Further resources

  • Introduction to Financial Accounting, Lyryx 2023-A, ch. 12: Financial Statement Analysis · PDF · Other, textbook chapter; pp. 489–532 · for registered students
  • Intermediate Financial Accounting Vol. 2, Lyryx 2021-A, ch. 22: Putting It All Together: Disclosures and Analysis Overview · PDF · Other, textbook chapter; pp. 405–442 · for registered students
  • MIT 15.535 Business Analysis Using Financial Statements, lecture notes: How Companies Cook the Books · PDF · Other, slides · for registered students
Materials marked “for registered students” open in the student portal, which is set up as soon as you receive final acceptance.
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Course plan
  • Week 1: Foundations of Financial Accounting and Record-Keeping
  • Week 2: The Double-Entry Bookkeeping System
  • Week 3: Period-End Financial Concepts and Trading Performance
  • Week 4: Accounting Adjustments for Accruals, Prepayments, and Recei…
  • Week 5: Capital Expenditure and Depreciation of Non-Current Assets
  • Week 6: Financial Statements for Sole Traders
  • Week 7: Partnership Accounting and Reporting
  • Midterm: Midterm evaluation
  • Week 9: Financial Statement Analysis and Interpretation
  • Week 10: Professional Ethics and Conduct in Accountancy
  • Week 11: Accounting Regulation and External Audit Fundamentals
  • Week 12: Applying Principles of Financial Accounting in practice: ca…
  • Week 13: Assignment workshop: research, planning and referencing
  • Week 14: Assignment workshop: drafting, feedback and improvement
  • Week 15: Review and coursework completion
  • Final: Final assessment and submission
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