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Term1,5
Term1,5

Unit Summary

Unit type

PG Coursework Unit

Credit points

12

Unit aim

This unit introduces students to the fundamentals of financial and management accounting viewed from the perspective of the business manager. The focus is on critical evaluation of accounting information contained in financial statements and management accounting reports for use by managers to inform responsible decisions.

Unit content

Week 1: Accounting and the balance sheet

Week 2: Income, cash flow and other company financial statements

Week 3: Financial statement analysis

Week 4: Cost-volume-profit analysis and costing

Week 5: Budgeting

Week 6: Financing the business

Learning outcomes

Unit Learning Outcomes express learning achievement in terms of what a student should know, understand and be able to do on completion of a unit. These outcomes are aligned with the graduate attributes. The unit learning outcomes and graduate attributes are also the basis of evaluating prior learning.

On completion of this unit, students should be able to:
1 read and interpret financial statements for an organisation
2 analyse and evaluate an organisation’s financial health using financial statements and related information
3 organise and interpret management accounting information for internal decision-making
4 identify appropriate sources of finance for an organisational scenario.

On completion of this unit, students should be able to:

  1. read and interpret financial statements for an organisation
  2. analyse and evaluate an organisation’s financial health using financial statements and related information
  3. organise and interpret management accounting information for internal decision-making
  4. identify appropriate sources of finance for an organisational scenario.

Prescribed texts

  • No prescribed texts.

  • Prescribed text information is not currently available.
Prescribed texts may change in future teaching periods.