Brief Course Description
1. Course Title:
ACCA_Financial reporting 2 (ACCA-F7)
2. Language of Instruction:
Tiếng Anh
3. Course Code:
ACC507241
4. Credits:
3
5. Course Objectives:
The objective of the course ""ACCA_Financial Reporting 2 (ACCA-F7)"" is to develop the knowledge and skills required for the role of a financial manager, focusing on decisions related to investment, financing, and dividend policy.
Students will gain a clear understanding of the role and purpose of financial management within a business, as well as the economic factors influencing key financial decisions. The course aims to equip students with the ability to make investment decisions by managing working capital and appraising long-term investments.
Additionally, students will acquire knowledge of financing decisions, including the evaluation of funding sources, dividend policies, and internal capital-raising options. The course also develops students' understanding of cost of capital, analyzing factors that influence the selection of an appropriate capital structure.
Students will enhance their skills in business and financial asset valuation, assessing the impact of cost of capital on business value, thereby strengthening their ability to make strategic financial decisions.
6. Brief Description of Course Content:
The aim of the course is to develop knowledge and skills in understanding and applying IFRS Standards and the theoretical framework in the preparation of financial statements of entities, including groups and how to analyse and interpret those financial statements.
The course contains outcomes relating to the demonstration of appropriate digital and employability skills in preparing for and taking the FR examination. This includes being able to interact with different question item types, manage information presented in digital format and being able to use the relevant functionality and technology to prepare and present response options in a professional manner. These skills are specifically developed by practicing and preparing for the FR exam, using the learning support content for computer-based exams available via the practice platform and the ACCA website and will need to be demonstrated during the live exam.