This module is a Level-5 15-credit financial accounting module designed for students who are not specialised in accounting. Students on accounting degrees (BSc Accounting, BSc Accounting and Finance, BSc Accounting and Management, BSc Accounting and Mathematics and BSc Accounting with Economics) are to take BE110 Financial Reporting and Analysis. The module is designed to cover financial accounting concepts and issues focusing on the understanding and the interpretation of financial statements, rather than its construction. All of the students taking this module are not expected to become accounting professionals with responsibilities to prepare financial statements, but all will use financial data throughout their careers. The module, therefore, will guide students through a user's perspective in learning to understand financial accounting concepts and issues. Students will cover topics such as understanding company financial statements, group accounts and interpretation of corporate financial statements. Students will also consider the requirements of and rationales for accounting standards. As future managers, students will also be challenged to think about contemporary accounting issues and their implications to businesses.