Nottingham University Business School
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Further Issues on Accounting and Decision Making in China

Please note that the following information may be subject to change.

Module Convenor:  Douglas Howcroft

Module Content:
Introduction to accounting;
Financial statement analysis (1);
Financial statement analysis (2);
Consolidation of financial statements (1);
Consolidation of financial statements (2);
Consolidation of financial statements (3);
Advanced investment appraisal (1);
Advanced investment appraisal (2);
Corporate failure, reconstruction and non-financial performance measurement;
Financial performance measurement

Module Aims:
The aim of this module is to train the students with solid understanding of general accounting foundation at the Masters level, as well as the Chinese accounting systems. This course is divided into two parts. The first part covers Chinese financial accounting and the second Chinese management accounting. Both financial and management accounting deal with economic events and both involve financial statements. It is essential that managers understand that the significant differences between financial and management accounting arise because they serve different audiences. The financial aspects of the business permeate most areas of management.

Module Assessment:
Examination (50%); Coursework, individual (50%)

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