Module Identifier MMM8010  
Module Title ACCOUNTING FOR MANAGERS  
Academic Year 2007/2008  
Co-ordinator Dr Teerooven Soobaroyen  
Semester Semester 1  
Other staff Ms Megan R Williams  
Mutually Exclusive MBM2010  
Course delivery Lecture   20 Hours.  
  Seminars / Tutorials   5 Hours.  
Assessment
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  70%
Semester Assessment Group Project Analysis (2000-2500 words)30%
Supplementary Exam2 Hours Resit/Re-submission of failed element or elements. The individual financial analysis project to be submitted as supplementary assessment in lieu of the Group Project.100%

Learning outcomes

Having completed this module, student should be able to:

Aims

This module aims to give students a practical grasp of accounting from two perspectives - external and internal. Firstly, the basics of financial accounting and the analysis of financial statements, (being the profit and loss account, balance sheet and cash flow statement) will be considered, as applicable to an external user of accounting information. Secondly, the management accounting perspective will cover the elements related to the internal use of accounting information, such as cost behaviour, financial decision making techniques, budgeting and financial control.

Content

Reading Lists

Books
** Recommended Text
Collier, P M (2006) Accounting for Managers 2nd edition. Wiley
** Supplementary Text
Attril, Pand McLaney, E (2004) Accounting and Finance for Non-specialists, Prentice Hall
Davies,T and Pain, B (2002) Business Accounting and Finance, McGraw Hill
Fraser, Lyn M and Ormiston, Aileen (1998) Understanding Financial Statements, Pearson
Parker, R H (1999) Understanding Company Financial Statements, Penguin

Notes

This module is at CQFW Level 7