Announcement
Verification of Student Profile
Academy Documents
Please access the Students' Policies & Forms through this link. The following documents are all available in the link - Student Handbook, Student Code of Conduct, Students' Privacy Notice, Deferral, Suspension, and Cancellation Policy, Assignment Extension Policy, Re-Sit Policy, Complaints Procedure Policy, Equality Policy and Student Disciplinary Policy.
Some of the documents are not applicable for this study programme since it does not include an assessment method.
Online Sessions Link
To connect to the online sessions of this module, except for the first session, please click on this link . You will be asked to register your attendance if you are not already signed in into your Zoom account. You will also be asked for the password which is below.
Meeting ID: 925 1733 7394
Passcode: 326227
Make sure that you show with your name & surname as you have been registered for the study programme. This is very important for attendance purposes.
Lecture Schedule & Notes
Lecture notes will be available during the week following the respective lecture. Schedule dates are indicative and may change. All changes, if any, may be communicated via email, SMS or telephone calls.
Lecture | Date | Time | Presentation | Notes (If Any) | Request Recording |
---|---|---|---|---|---|
Lecture 01 | 18 April 2023 | 17:30 to 19:30hrs | Presentation 01 | The Basics of Double-Entry Double-entry for Beginners Accounting principles and concepts | Request |
Lecture 02 | 25 April 2023 | 17:30 to 19:30hrs | Presentation 02 | IFRS in your pocket 2021 | Request |
Lecture 03 | 02 May 2023 | 17:30 to 19:30hrs | Presentation 03 | Introduction to group accounting Controlling cash flow for business growth | Request |
Lecture 04 | 09 May 2023 | 17:30 to 19:30hrs | Presentation 04 | Analysis of Financial Statements | Request |
Lecturer
Lecture Summaries & Suggested Reading
Lecture 1 - Tuesday, 18 April 2023
The following topics will be covered in this lecture:
- The accounting framework in Malta
- The elements of financial statements:
- The accruals concept
- The going concern concept
- The duality concept
Core Reading List
- Wood Frank - Business Accounting Vol I - Pearson Education, 2005
- Mott Graham - Accounting for Non Accountants - Kogan Page 9th Edition, 2013
- Scott Peter - Accounting for Business (3rd Edition) – University of Oxford, 2018
Supplementary Reading List
- Silverstone Howard, Sheetz Michael - Forensic Accounting and Fraud Investigation for Non-Experts John Wiley & Sons Canada, Ltd., 2003
Lecture 2 - Tuesday, 25 April 2023
The following topics will be covered in this lecture:
- Analysing the statement of profit or loss and the statement of financial position
- The concept of revenue
- Depreciation, amortisation and impairment
- Revaluations of assets and their effect on profits and reserves
- Provisions vs contingent liabilities
- Events after the reporting period: are they adjusted for in the financial statements?
- Reference will be made to the published financial statements of some local companies
Core Reading List
- Wood Frank - Business Accounting Vol I - Pearson Education, 2005
- Mott Graham - Accounting for Non Accountants - Kogan Page 9th Edition, 2013
- Scott Peter - Accounting for Business (3rd Edition) – University of Oxford, 2018
Supplementary Reading List
- Silverstone Howard, Sheetz Michael - Forensic Accounting and Fraud Investigation for Non-Experts John Wiley & Sons Canada, Ltd., 2003
Lecture 3 - Tuesday, 02 May 2023
The following topics will be covered in this lecture:
- The statement of cash flows
- Profit vs cash
- Analysing the statement of cash flows into operating, financing and investing activities
- Group accounts
- Subsidiary vs associate: control vs significant influence
- Salient points to keep in mind when looking at group accounts
Core Reading List
- Wood Frank - Business Accounting Vol I - Pearson Education, 2005
- Mott Graham - Accounting for Non Accountants - Kogan Page 9th Edition, 2013
- Scott Peter - Accounting for Business (3rd Edition) – University of Oxford, 2018
Supplementary Reading List
- Silverstone Howard, Sheetz Michael - Forensic Accounting and Fraud Investigation for Non-Experts John Wiley & Sons Canada, Ltd., 2003
Lecture 4 - Tuesday, 09 May 2023
The following topics will be covered in this lecture:
- Interpretation of financial statements
- Analysis and appraisal of the performance and position of an entity using ratios
- The growing importance of forensic accounting
Core Reading List
- Wood Frank - Business Accounting Vol I - Pearson Education, 2005
- Mott Graham - Accounting for Non Accountants - Kogan Page 9th Edition, 2013
- Scott Peter - Accounting for Business (3rd Edition) – University of Oxford, 2018
Supplementary Reading List
- Silverstone Howard, Sheetz Michael - Forensic Accounting and Fraud Investigation for Non-Experts John Wiley & Sons Canada, Ltd., 2003