Corporate Reporting and Analysis

The details
Essex Business School
Colchester Campus
Postgraduate: Level 7
Thursday 03 October 2024
Friday 13 December 2024
18 September 2023


Requisites for this module



Key module for

MSC N40012 Professional Accounting,
MSC N40024 Professional Accounting,
MSC LN1412 Financial Economics and Accounting,
MSC N4N312 Accounting and Financial Management,
MSC N4N324 Accounting and Financial Management,
MSC N43112 International Accounting and Banking

Module description

The module provides an introduction to the theories of financial reporting.

Module aims

The aim of this module is to provide students without a first degree in accounting or an accounting related subject with sufficient grounding in financial reporting, governance, regulation, and analysis of financial statements.

Module learning outcomes

By the end of this module, students will be expected to be able to:

  1. Examine how publicly available information can aid in analysing the performance of companies, and critically evaluate the limitations of financial performance measures.

  2. Critically evaluate the use of ratios in decision making and decision models.

  3. Critically evaluate the impact of financial reporting standards on the performance of companies and the role of narrative reporting in providing useful information to users.

  4. Demonstrate a critical understanding of how creative accounting and manipulating the accounts can affect the reliability of the information provided in the financial statements.

  5. Develop presentation skills and reflective analysis.

Skills for Your Professional Life (Transferable Skills)

  1. Improve your data analytical skills by analysing the performance of a real-life company.

  2. Improve your written communication skills by preparing a business report, PowerPoint presentations and a poster presentation.

  3. Improve your oral communication skills by delivering oral class presentations.

  4. Improve teamwork collaboration by preparing class presentations and putting together a poster presentation.

Module information

By the end of the module, students should have an understanding of the role of published financial statements, the nature and meaning of narrative reporting and how it affects the quality of corporate annual reports, and the role of analysing financial statements in aiding users in their decision-making. Students will be expected to critically evaluate the issues outlined above and to engage actively in discussions.

Learning and teaching methods

This module will be delivered via:

  • One 2-hour session per week, either a full lecture or lecture/seminar.


The above list is indicative of the essential reading for the course.
The library makes provision for all reading list items, with digital provision where possible, and these resources are shared between students.
Further reading can be obtained from this module's reading list.

Assessment items, weightings and deadlines

Coursework / exam Description Deadline Coursework weighting
Coursework   2,500 word report     100% 
Exam  Main exam: In-Person, Closed Book, 120 minutes during Summer (Main Period) 
Exam  Reassessment Main exam: In-Person, Closed Book, 120 minutes during September (Reassessment Period) 

Exam format definitions

  • Remote, open book: Your exam will take place remotely via an online learning platform. You may refer to any physical or electronic materials during the exam.
  • In-person, open book: Your exam will take place on campus under invigilation. You may refer to any physical materials such as paper study notes or a textbook during the exam. Electronic devices may not be used in the exam.
  • In-person, open book (restricted): The exam will take place on campus under invigilation. You may refer only to specific physical materials such as a named textbook during the exam. Permitted materials will be specified by your department. Electronic devices may not be used in the exam.
  • In-person, closed book: The exam will take place on campus under invigilation. You may not refer to any physical materials or electronic devices during the exam. There may be times when a paper dictionary, for example, may be permitted in an otherwise closed book exam. Any exceptions will be specified by your department.

Your department will provide further guidance before your exams.

Overall assessment

Coursework Exam
50% 50%


Coursework Exam
50% 50%
Module supervisor and teaching staff
Dr Fitra Cahaya, email:
Dr Fitra Roman Cahaya & Dr Magda Abou-Seada



External examiner

Mr Ian Dewing
Available via Moodle
Of 22 hours, 22 (100%) hours available to students:
0 hours not recorded due to service coverage or fault;
0 hours not recorded due to opt-out by lecturer(s).


Further information
Essex Business School

* Please note: due to differing publication schedules, items marked with an asterisk (*) base their information upon the previous academic year.

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