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Drafting and Interpreting Financial Statements

Drafting and Interpreting Financial Statements

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This unit is concerned with the drafting, analysis and interpretation of financial statements of limited companies.

Drafting and Interpreting Financial Statements is a mandatory unit. It builds on the skills and knowledge acquired in the two Level 2 units, Introduction to Bookkeeping and Principles of Bookkeeping Controls, and the Level 3 unit Financial Accounting: Preparing Financial Statements.

Drafting and Interpreting Financial Statements is a mandatory unit.

Learning outcomes:

  1. Understand the reporting frameworks that underpin financial reporting
  2. Draft statutory financial statements for limited companies
  3. Draft consolidated financial statements
  4. Interpret financial statements using ratio analysis
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