Module overview
Aims and Objectives
Learning Outcomes
Subject Specific Intellectual and Research Skills
Having successfully completed this module you will be able to:
- Interpret financial statements and show how a business measures and manages it performance;
- Use appropriate quantitative, qualitative data, financial and non-financial data and techniques to make appropriate management decisions.
- Identify, analyse and interpret quantitative and qualitative data in an appropriate way;
Knowledge and Understanding
Having successfully completed this module, you will be able to demonstrate knowledge and understanding of:
- The processes involved in adapting financial reporting practices to a multinational setting;
- Budgeting and costing systems as a means of encouraging and evaluating managers’ actions;
- The purpose, underlying assumptions and limitations of key corporate financial reporting documents including the income statement, balance sheet and cash flow statement;
- Combining financial and non-financial data in evaluating managerial and corporate performance.
Transferable and Generic Skills
Having successfully completed this module you will be able to:
- Write effectively for business purposes;
- Manage individual tasks, personal resources and time effectively;
- Interpret and analyse quantitative data related to business issues, using appropriate financial and/or statistical skills and models to solve problems.
Syllabus
Learning and Teaching
Teaching and learning methods
Type | Hours |
---|---|
Independent Study | 70 |
Teaching | 30 |
Total study time | 100 |
Resources & Reading list
Textbooks
Atrill, P and McLaney, E (2015). Management Accounting for Decision Makers. Pearson.
Drury, C. (2015). Management and Cost Accounting. Cengage Learning.
Weetman, P. (2016). Financial & Management Accounting. Pearson.
Nobes, C. and Parker, R. (2006). The Penguin Dictionary of Accounting. Penguin.
Atrill, P and McLaney, E (2022). Financial Accounting for Decision Makers. Pearson.
Nobes, C. and Parker, R. (2016). Comparative International Accounting. Pearson.
Thomas, R.M. (2015). Business Ethics and Corporate Social Responsibility: Cambridge- Gourlay- Trinity Lectures. Ethics International Press.
Jones, M.J (Ed) (2011). Creative Accounting, Fraud and International Accounting Scandals. Wiley.
Merchant K.A. and Van der Stede W.A. (2017). Management Control System – Performance Measurement, Evaluation and Incentives. Prentice Hall.
Assessment
Formative
This is how we’ll give you feedback as you are learning. It is not a formal test or exam.
In-class formative opportunities
- Assessment Type: Formative
- Feedback: Computational exercises, case studies and in-class presentations by students are a regular part of the module, and allow students to obtain feedback on their work. There is a mock exam just prior to the examination to provide final guidance and written feedback.
- Final Assessment: No
- Group Work: No
Summative
This is how we’ll formally assess what you have learned in this module.
Method | Percentage contribution |
---|---|
Timed Assignment | 100% |
Referral
This is how we’ll assess you if you don’t meet the criteria to pass this module.
Method | Percentage contribution |
---|---|
Timed Assignment | 100% |
Repeat
An internal repeat is where you take all of your modules again, including any you passed. An external repeat is where you only re-take the modules you failed.
Method | Percentage contribution |
---|---|
Timed Assignment | 100% |
Repeat Information
Repeat type: Internal & External