{"id":805,"date":"2023-09-10T10:26:00","date_gmt":"2023-09-10T09:26:00","guid":{"rendered":"https:\/\/www.ecourse.co.uk\/8135\/?page_id=805"},"modified":"2025-10-12T11:43:00","modified_gmt":"2025-10-12T10:43:00","slug":"programme","status":"publish","type":"page","link":"https:\/\/ecourse.uk\/8135\/?page_id=805","title":{"rendered":"Programme"},"content":{"rendered":"<div id=\"ez-toc-container\" class=\"ez-toc-v2_0_85 counter-hierarchy ez-toc-counter ez-toc-grey ez-toc-container-direction\">\n<div class=\"ez-toc-title-container\">\n<p class=\"ez-toc-title\" style=\"cursor:inherit\">Table of Contents<\/p>\n<span class=\"ez-toc-title-toggle\"><a href=\"#\" class=\"ez-toc-pull-right ez-toc-btn ez-toc-btn-xs ez-toc-btn-default ez-toc-toggle\" aria-label=\"Toggle Table of Content\"><span class=\"ez-toc-js-icon-con\"><span class=\"\"><span class=\"eztoc-hide\" style=\"display:none;\">Toggle<\/span><span class=\"ez-toc-icon-toggle-span\"><svg style=\"fill: #999;color:#999\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" class=\"list-377408\" width=\"20px\" height=\"20px\" viewBox=\"0 0 24 24\" fill=\"none\"><path d=\"M6 6H4v2h2V6zm14 0H8v2h12V6zM4 11h2v2H4v-2zm16 0H8v2h12v-2zM4 16h2v2H4v-2zm16 0H8v2h12v-2z\" fill=\"currentColor\"><\/path><\/svg><svg style=\"fill: #999;color:#999\" class=\"arrow-unsorted-368013\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" width=\"10px\" height=\"10px\" viewBox=\"0 0 24 24\" version=\"1.2\" baseProfile=\"tiny\"><path d=\"M18.2 9.3l-6.2-6.3-6.2 6.3c-.2.2-.3.4-.3.7s.1.5.3.7c.2.2.4.3.7.3h11c.3 0 .5-.1.7-.3.2-.2.3-.5.3-.7s-.1-.5-.3-.7zM5.8 14.7l6.2 6.3 6.2-6.3c.2-.2.3-.5.3-.7s-.1-.5-.3-.7c-.2-.2-.4-.3-.7-.3h-11c-.3 0-.5.1-.7.3-.2.2-.3.5-.3.7s.1.5.3.7z\"\/><\/svg><\/span><\/span><\/span><\/a><\/span><\/div>\n<nav><ul class='ez-toc-list ez-toc-list-level-1 ' ><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-1\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Company_Financial_Reporting\" >Company Financial Reporting<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-2\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Lecture_Programme_20252026\" >Lecture Programme 2025\/2026<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-3\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_1\" >Week 1<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-4\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#INTRODUCTIONS\" >INTRODUCTIONS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-5\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#FINANCIAL_TRANSACTIONS\" >FINANCIAL TRANSACTIONS<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-6\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Supplementary_study_material\" >Supplementary study material<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-7\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_2\" >Week 2<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-8\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Recording_transactions_%E2%80%93_double_entry_and_the_accounting_system\" >Recording transactions &#8211; double entry and the accounting system<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-9\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Financial_reporting_and_decision_making\" >Financial reporting and decision making<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-10\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#The_Accounting_Equation\" >The Accounting Equation<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-11\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#The_Elements_of_Accounting\" >The Elements of Accounting<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-12\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_3_%E2%80%93_Liquidity\" >Week 3 &#8211; Liquidity<\/a><ul class='ez-toc-list-level-5' ><li class='ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-13\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#An_introduction_to_published_financial_statements\" >An introduction to published financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-5'><a class=\"ez-toc-link ez-toc-heading-14\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#The_Corporate_Report\" >The Corporate Report<\/a><\/li><\/ul><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-15\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_4_%E2%80%93_Profitability\" >Week 4 &#8211; Profitability<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-16\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_5_%E2%80%93_Working_capital\" >Week 5 &#8211; Working capital<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-17\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_6_%E2%80%93_Financial_structure\" >Week 6 &#8211; Financial structure<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-18\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_7_%E2%80%93_Investor_ratios\" >Week 7 &#8211; Investor ratios<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-19\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_8_%E2%80%93_Consolidated_financial_statements\" >Week 8 &#8211; Consolidated financial statements<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-20\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_9_%E2%80%93_Consolidated_financial_statements_2\" >Week 9 &#8211; Consolidated financial statements 2<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-21\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_10_%E2%80%93_Equity_accounting_Fair_value\" >Week 10 &#8211; Equity accounting &amp; Fair value<\/a><\/li><li class='ez-toc-page-1 ez-toc-heading-level-4'><a class=\"ez-toc-link ez-toc-heading-22\" href=\"https:\/\/ecourse.uk\/8135\/?page_id=805\/#Week_11_%E2%80%93_Segmental_reporting\" >Week 11 &#8211; Segmental reporting<\/a><\/li><\/ul><\/nav><\/div>\n<h4><span class=\"ez-toc-section\" id=\"Company_Financial_Reporting\"><\/span><strong>Company Financial Reporting<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h4><span class=\"ez-toc-section\" id=\"Lecture_Programme_20252026\"><\/span><strong>Lecture Programme 2025\/2026<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong><span style=\"color: #808000;\"><em>Note: Links only work if the material has been published.<\/em><\/span><\/strong><\/p>\n<h4><span class=\"ez-toc-section\" id=\"Week_1\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/?p=1288\" target=\"_blank\" rel=\"noopener\"><strong>Week 1<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><span class=\"ez-toc-section\" id=\"INTRODUCTIONS\"><\/span><strong>INTRODUCTIONS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>Introduction to the course: syllabus, delivery, study methods, assessment, etc.<\/p>\n<p>Introduction to independent learning.<\/p>\n<h5><span class=\"ez-toc-section\" id=\"FINANCIAL_TRANSACTIONS\"><\/span><strong>FINANCIAL TRANSACTIONS<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>A look at how financial transactions change the financial position of the entity. Also an introduction to the three primary financial statements and how they interact.<\/p>\n<h5><span class=\"ez-toc-section\" id=\"Supplementary_study_material\"><\/span><em><strong>Supplementary study material<\/strong><\/em><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<p>Business structures in the UK<\/p>\n<p>An introduction to the accounting in the UK<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_2\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=344&amp;action=edit\" target=\"_blank\" rel=\"noopener\"><strong>Week 2<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<h5><span class=\"ez-toc-section\" id=\"Recording_transactions_%E2%80%93_double_entry_and_the_accounting_system\"><\/span><span style=\"color: #000000;\"><strong>Recording transactions &#8211; double entry and the accounting system<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"Financial_reporting_and_decision_making\"><\/span><span style=\"color: #000000;\"><strong>Financial reporting and decision making<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"The_Accounting_Equation\"><\/span><span style=\"color: #000000;\"><strong>The Accounting Equation<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"The_Elements_of_Accounting\"><\/span><span style=\"color: #000000;\"><strong>The Elements of Accounting<\/strong><\/span><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_3_%E2%80%93_Liquidity\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=8&amp;action=edit\"><strong>Week 3 &#8211; Liquidity<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Interpretation of financial statements: <strong>Liquidity<\/strong><\/p>\n<p>The cash flow statement and traditional liquidity ratios.<\/p>\n<p><strong>INDEPENDENT STUDY MATERIALS<\/strong><\/p>\n<h5><span class=\"ez-toc-section\" id=\"An_introduction_to_published_financial_statements\"><\/span>An introduction to <strong>published financial statements<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h5>\n<h5><span class=\"ez-toc-section\" id=\"The_Corporate_Report\"><\/span>The Corporate Report<span class=\"ez-toc-section-end\"><\/span><\/h5>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_4_%E2%80%93_Profitability\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=56&amp;action=edit\"><strong>Week 4 &#8211; Profitability<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>Interpretation of financial statements: <strong>Profitability<\/strong><\/p>\n<p>Overall efficiency as a function of profitability on revenue and assets utilisation.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_5_%E2%80%93_Working_capital\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=71&amp;action=edit\"><strong>Week 5 &#8211; Working capital<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p>The <strong>management of working capital<\/strong>. Inventory control, credit control and treasury management. Risks of over- and under-investment in operating working capital components<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_6_%E2%80%93_Financial_structure\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=100&amp;action=edit\"><strong>Week 6 &#8211; Financial structure<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Financial Structure<\/strong>. Sources of finance, long term and short term. Gearing and financial leverage including income gearing\/interest cover. Financial risk and gearing.<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_7_%E2%80%93_Investor_ratios\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=115&amp;action=edit\"><strong>Week 7 &#8211; Investor ratios<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Investor ratios<\/strong> and online finance sites<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_8_%E2%80%93_Consolidated_financial_statements\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=125&amp;action=edit\"><strong>Week 8 &#8211; Consolidated financial statements<\/strong><\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Group accounts<\/strong><\/p>\n<p>Introduction. Holding companies and subsidiaries. The importance of control. Types of control and group structures. Associates and Joint ventures. Acquisition accounting. Goodwill \u2013 it\u2019s calculation and reporting including impairment and the treatment of negative goodwill.<\/p>\n<p>The preparation of consolidated income statements<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_9_%E2%80%93_Consolidated_financial_statements_2\"><\/span><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=129&amp;action=edit\">Week 9 &#8211; Consolidated financial statements 2<\/a><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><strong>Group accounts <em>continued<\/em><\/strong><\/p>\n<p>The preparation of consolidated statements of financial position.<\/p>\n<p>The Statement of Changes in Equity<\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_10_%E2%80%93_Equity_accounting_Fair_value\"><\/span><strong>Week 10 &#8211; Equity accounting &amp; Fair value<br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=1394&amp;action=edit\"><strong>Equity accounting<\/strong><\/a>: associates and joint ventures<\/p>\n<p><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=1418&amp;action=edit\"><strong>Fair value<\/strong><\/a><\/p>\n<hr \/>\n<h4><span class=\"ez-toc-section\" id=\"Week_11_%E2%80%93_Segmental_reporting\"><\/span><strong>Week 11 &#8211; Segmental reporting<br \/>\n<\/strong><span class=\"ez-toc-section-end\"><\/span><\/h4>\n<p><a href=\"https:\/\/ecourse.uk\/8135\/wp-admin\/post.php?post=686&amp;action=edit\"><strong>Segmental reporting<\/strong><\/a><\/p>\n<p>Review and\u00a0 exam guidance<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Company Financial Reporting Lecture Programme 2025\/2026 Note: Links only work if the material has been published. Week 1 INTRODUCTIONS Introduction to the course: syllabus, delivery, study methods, assessment, etc. Introduction to independent learning. FINANCIAL TRANSACTIONS A look at how financial transactions change the financial position of the entity. Also an introduction to the three primary [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":"","_links_to":"","_links_to_target":""},"class_list":["post-805","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/805","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=805"}],"version-history":[{"count":21,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/805\/revisions"}],"predecessor-version":[{"id":1966,"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=\/wp\/v2\/pages\/805\/revisions\/1966"}],"wp:attachment":[{"href":"https:\/\/ecourse.uk\/8135\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=805"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}