Business Accounting - MAN00020C
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 2025-26 |
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:
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Explain the nature of accounting and finance
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Distinguish between financial accounting and management accounting
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Apply financial analysis techniques to interpret business performance
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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:
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Self-management
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Problem solving
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Group working skills
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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 |
| Groupwork | 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.