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The University of Southampton

MANG6079 Accounting and Control

Module Overview

The module has been designed to provide you with a basic understanding of published financial statements and how such statements can be analysed, in order to draw inferences concerning the financial performance and viability of an organisation. The module will also provide you with an appreciation of costing and budgeting techniques and their role in the wider context of organisational control systems. Lastly, it will help you develop an understanding of the methods commonly used to evaluate capital expenditure proposals.

Aims and Objectives

Learning Outcomes

Knowledge and Understanding

Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:

  • the framework of accounting – including underlying concepts and principles of accounting and the effect of different methods accounting measurement of asset valuation and profit determination;
  • the operation of a budgetary control system, and the use of different approaches to costing;
  • the use of capital appraisal techniques.
Subject Specific Intellectual and Research Skills

Having successfully completed this module you will be able to:

  • critically analyse a set of published accounts.
Transferable and Generic Skills

Having successfully completed this module you will be able to:

  • develop and apply numeracy and critical analysis skills in relation to the analysis of financial data.


• The annual report, profit and loss account, balance sheet, cash flow statement and notes • Interpretation of accounts, trend and ratio analysis • Capital budgeting: a management perspective • Management Accounting; Cost Classification • Relevant Cost for Decision Making • Cost-Product-Volume Analysis • Budgeting, technical and behavioural considerations

Learning and Teaching

Teaching and learning methods

The module is taught by a mixture of self-study preparation, highlight lectures, group work and exercises in calculation.

Independent Study126
Total study time150

Resources & Reading list

Eddie McLaney and Peter Atrill (2012). Accounting and Finance for Non-specialists. 

Weetman P. (2016). Financial & Management Accounting: An Introduction. 



Class discussions


MethodPercentage contribution
Examination  (2 hours) 70%
Group report  (2500 words) 30%


MethodPercentage contribution
Examination  (2 hours) 100%


MethodPercentage contribution
Examination  (2 hours) 100%

Repeat Information

Repeat type: Internal & External


Costs associated with this module

Students are responsible for meeting the cost of essential textbooks, and of producing such essays, assignments, laboratory reports and dissertations as are required to fulfil the academic requirements for each programme of study.

In addition to this, students registered for this module typically also have to pay for:


Recommended texts for this module may be available in limited supply in the University Library and students may wish to purchase the mandatory/additional reading text as appropriate.

Please also ensure you read the section on additional costs in the University’s Fees, Charges and Expenses Regulations in the University Calendar available at

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