Upchurch, A.(2002) Cost Accounting Principles and Practice, 1st Ed, Pearson Education
Upchurch, A.(2002), Management Accounting Principles and Practice, 1st Ed, Financial Times Professional
Gowthorpe C. (2003) Business Accounting & Finance for Non-Specialists, 1st Ed, Thomson.

The University Library and learning resources
Electronic data bases such as EBSCO

The learning strategy of this module requires students to commit 150 learning hours comprising 24 hours of class support and 126 hours of independent and self directed study.

As guidance, students may typically be expected to allocate the hours indicated below to the following activities during independent and self-directed study time; reading and preparation for class contact (32); work based learning (32); additional research & reading (12); preparation of coursework assignments (50).

Action Learning Sets will be utilised, as part of the independent learning time, where students will have the opportunity to look at the real problems which concern them, rather than considering hypothetical ones. They will also enable students to make commitments to action which they would not necessarily be in a position to do after having listened to a lecture or seminar, or as an individual working in isolation.

The module introduces the language of accounting followed by examination of the importance of managing money in a small business and the maintenance of accounting records leading to the preparation of the final accounts and their interpretation. This includes:

Sources of funding
Financial planning
Budgeting
Cash flow
Start-up costs
Costing and pricing your product/service
Taxes
Insurance

A work based assignment addressing the key aspects of funding and financial planning for SMEs, related to (but not dependent on the quality of) the business plan produced for the `Planning the Business' module (1500 words) (100%). (LOs 1 - 4).