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Talk to an Expert| Category | Assignment | Subject | Accounting |
|---|---|---|---|
| University | Organisation for Tourism and Hospitality Management (OTHM) | Module Title | Corporate Reporting (D/615/3241) |
| Qualification | OTHM Level 7 Diploma in Accounting and Finance (603/5882/8) |
| Unit Reference Code | D/615/3241 |
| Unit Title | Corporate Reporting |
The aim of this unit is to develop learners’ ability to prepare and interpret financial statements for a range of business organisations. Learners will be able to apply relevant accounting concepts and principles. The unit provides an opportunity for learners to enhance their quantitative and qualitative analytical skills through the interpretation of financial data.
| Learning Outcome – The learner will: | Assessment criterion – The learner can: |
| 1. Understand the accounting and finance regulatory framework. | 1.1 Explain the main sources for regulatory framework.
1.2 Evaluate the impact of the accounting and finance regulatory framework on business organisations. 1.3 Assess areas of abuse and exploitation in accounting and financial reporting. |
| 2. Understanding accounting concepts, principles and theories. | 2.1 Explain key accounting concepts, principles and theories.
2.2 Analyse the importance of accounting concepts, principles and theories. |
| 3. Be able to prepare and interpret accounting information. | 3.1 Prepare accounting information.
3.2 Interpret published accounting information. 3.3 Assess published accounting information. |
| 4. Be able to review specific policies, practices and regulations within corporate accounting. | 4.1 Explain specific policies, practices and regulations within corporate accounting.
4.2 Assess accounting regulations for a named business sector. 4.3 Critically assess the key accounting practices and policies identified for a named business sector. |
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