The role of the accounting function in business management and control.

Key accounting concepts, principles and techniques.

Using accounting records to prepare the following financial statements:
Income Statements (Profit & Loss)
Statement of Financial Position (Balance Sheet)
Cash Flow Statement

Financial budgeting and cash flow forecasting.

Analysis and interpretation of financial information using ratio analysis for decision making.

Atrill, P. and McLaney, E. (2017) Accounting and Finance for Non Specialists 10th Edition. FT: Prentice Hall.

Baker, S. (2013) A Student’s Guide to Preparing Financial Statements. Kaplan Publishing

Library Learning resources

The Virtual Learning Environment (Blackboard)

A 1 hour unseen examination (100%) – assesses all learning outcomes

1. DEMONSTRATE KNOWLEDGE AND UNDERSTANDING OF CONCEPTS, PRINCIPLES AND TECHNIQUES OF ACCOUNTING
Knowledge and Understanding
Learning

2. APPLY APPROPRIATE ACCOUNTING AND FINANCIAL TECHNIQUES IN THE PREPARATION, INTERPRETATION AND PRESENTATION OF KEY FINANCIAL STATEMENTS AND CASH FLOW FORECASTS Application
Analysis
Communication

3. APPLY KEY CONCEPTS OF FINANCIAL MANAGEMENT AND ACCOUNTING TO DEMONSTRATE HOW ORGANISATIONS ARE FINANCED AND HOW FINANCIAL INFORMATION IS ANALYSED AND INTERPRETED Analysis
Application
Communication

The learning strategy for this module is based around students committing a total of 150 hours of activities towards achieving the learning outcomes. These will be split between 39 hours of direct contact with a tutor and 111 hours of directed, guided and self-study, together with preparation for and completion of the assessment tasks. Learning support material will be provided for the module.
The module will draw upon a mixture of activities including lectures, web-based activities, case study analysis, relevant videos and in-class discussions, individual and group problem solving and self-directed learning.