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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.

Join Session

Meeting ID: 951 8084 5265
Passcode: 527018

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.

LectureDateTimePresentationNotes (If Any)Request Recording
Lecture 0123 April 202417:30 to 19:30hrsPresentation 01The Basics of Double-Entry
Double-entry for Beginners
Accounting principles and concepts		Request
Lecture 0230 April 202417:30 to 19:30hrsPresentation 02IFRS in your pocket 2021Request
Lecture 0307 May 202417:30 to 19:30hrsPresentation 03Introduction to group accounting
Controlling cash flow for business growth		Request
Lecture 0414 May 202417:30 to 19:30hrsPresentation 04Analysis of Financial StatementsRequest

Lecturer

Ms. Michelle Vassallo Pulis

Lecture Summaries & Suggested Reading 

Lecture 1 - Tuesday, 23 April 2024

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, 30 April 2024

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, 07 May 2024

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, 14 May 2024

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

 

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