You will be introduced to accounting for management decision-making, areas to be covered include:

Working capital management
Cost classification and break-even analysis
Absorption and marginal costing techniques and their relevance to short-term and long-term decision making
Budgeting and planning
Investment appraisal techniques and strategic investment decision making

You will consider alternative sources of business finances

The module will conclude with a consideration of appropriate accounting techniques for short, medium and long-term planning and control.

Library learning resources
The Module website

Gowthorp, C. (2005) Business Accounting and Finance for Non-Specialists, 2nd Edition. Thomson Publishing.
Atrill, P. and McLaney, E. (2004) Accounting and Finance for Non-Specialists, fourth Edition. FT: Prentice Hall.

One 1.5 hours class test 100% - Assesses All Learning Outcomes

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.