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Business Accounting - MAN00020C

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  • Department: The York Management School
  • Credit value: 20 credits
  • Credit level: C
  • Academic year of delivery: 2024-25

Module summary

This module introduces the student to the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision making.

Module will run

Occurrence Teaching period
A Semester 1 2024-25

Module aims

The module provides an introduction to accounting and finance. It is aimed at students who are not taking a specific accounting degree. It is offered as an alternative to the more focused Financial Accounting MAN00012C) and

The module provides an introduction to accounting and finance. It is aimed at students who are not taking a specific accounting degree. It is offered as an alternative to the technically accredited Introduction to Accounting module, which outlines financial and management accounting in more detail..

This module introduces the student to the basic principles and underlying concepts and the ways in which accounting statements and financial information can be used to improve the quality of decision

making.

Among the topics to be included are :

  • Measuring and reporting financial position and performance

  • Analysing and interpreting financial statements

  • Management accounting techniques (full costing, budgeting, cost-volume-profit analysis)

  • Financial management (making capital investment decisions, financing a business, managing working capital)

Module learning outcomes

Subject content learning outcomes:

Upon successful completion of this module, students should be able to:

  • Explain the nature of accounting and finance

  • Distinguish between financial accounting and management accounting

  • Apply financial analysis techniques to interpret business performance

  • Apply and interpret a variety of management accounting and financial management techniques in order to enhance the quality of decision making in business

Academic and graduate skills developed:

  • Self-management

  • Problem solving

  • Group working skills

  • Report writing skills

Module content

  • Measuring and reporting financial position
  • Measuring and reporting financial performance
  • Accounting for limited companies
  • Analysing and interpreting financial statements
  • Cost-volume-profit analysis
  • Full costing
  • Budgeting
  • Making capital investment decisions
  • Financing a business
  • Managing working capital

Indicative assessment

Task % of module mark
Essay/coursework 50
Essay/coursework 50

Special assessment rules

None

Indicative reassessment

Task % of module mark
Essay/coursework 50
Essay/coursework 50

Module feedback

Feedback will be given in accordance with the University Policy on feedback in the Guide to Assessment as well as in line with the School policy.

Indicative reading

Atrill, P., McLaney, E. and Harvey, D., 2020. Accounting: An Introduction, 10/E (Vol. 10). Pearson Higher Education AU.


The information on this page is indicative of the module that is currently on offer. The University constantly explores ways to enhance and improve its degree programmes and therefore reserves the right to make variations to the content and method of delivery of modules, and to discontinue modules, if such action is reasonably considered to be necessary. In some instances it may be appropriate for the University to notify and consult with affected students about module changes in accordance with the University's policy on the Approval of Modifications to Existing Taught Programmes of Study.