Financial Analysis and Decision Making

Cod y Modiwl: ABM1120
Teitl y Modiwl: Financial Analysis and Decision Making
Blwyddyn Academaidd: 2027/2028
Semester: Semester 2
Cyd-gysylltydd y Modiwl: Dr Aloysius Igboekwu
Rhestr Ddarllen: Gweld ar Aspire
Staff Eraill sy'n Cyfrannu: Cody Clarkson; Dr Aloysius Igboekwu; Dr Sarah Lindop; Dr Ahmed Mohammed; Professor Homagni Choudhury

Dulliau Asesu

Math o Asesiad	Manylion Asesiad	Cyfran
Asesiad Semester	Group Report/Case Study: 4000 Words	40%
Arholiad Semester	Written examination: 3 Awr	60%
Asesiad Ailsefyll	Case Study/Individual Report: 2000 Words	40%
Arholiad Ailsefyll	Written examination: 3 Awr	60%

Canlyniadau Dysgu

Wedi cwblhau'r modiwl dylai'r myfyrwyr fedru:

* List, describe, explain, compare and contrast different elements in accounting context, usage, approaches, regulation, practices and analysis; business funding; financial decision making; and business planning and monitoring
* Account for common transactions and produce standard financial and management accounting statements
* Interpret financial accounting statements
* Cite, explain, appropriately select and apply formulae/techniques to analyse accounting and market-based information; make short and long-run financial decisions; calculate costs of capital; and describe and present data
* Integrate different forms of analysis in order to generate a well-reasoned and holistic assessment of an organization's financial performance and position

Disgrifiad cryno

This module develops a practical grasp of financial and management accounting, financial analysis and financial decision-making, relevant to the aspiring general manager. Topics include the preparation and interpretation of the principal financial statements; accounting requirements and practices for the internal planning, monitoring, management and control of a business; and business finance, including sources of finance, financial management, and stock-market analysis of performance

Cynnwys

Introduction and context
* Alternative forms of reporting entity
* Users and uses of acounting information
* Financial versus management accounting
* Desirable qualitative characteristics of accounting information
* Regulatory requirements of accounting

Understanding and interpreting financial accounting information
* Accounting concepts and conventions
* Principal financial accounting statements
* Approaches to financial statement analysis

Choosing and managing business funding
* Sources of business finance
* Cost of capital

Essential statistics and present value calculations
* Summarizing and representing data using mean, median, mode, variance, standard deviation,covartiance etc
* Plotting data, charts etc

Management accounting tchniques and short term decision making
* Various cost types and cost classifications
* Alternative approaches to the costing of goods and services
* Short run decision making

Long term investment appraisal techniques and decisions
* Alternative methods for capitalproject appraisal/long run decision making

Planning and monitoring business activities
* Approaches to and perspectives on budgeting Simple variance analysis
* Sub organizational performance evaluation

Sgiliau Modiwl

Math o Sgiliau	Manylion Sgiliau
Cyfathrebu	Develop confidence in and clarity of oral communication via: Tutorial participation Project team group discussions Develop clarity and focus of writen communication via: Group project production Development of answers to self-study questions Develop and use appropriate subject specific vocabulary
Datblygu personol a chynllunio gyrfa	Develop skills in financial analysis and decision making which are essential to the aspiring general manager Identify a variety of potential career routes within the financial and professional services sector
Datrys Problemau	Identify the precise problem to be solved Assess which data are pertinent to the problem Recognize that alternative solution methods might be available Select and apply appropriate methods for solving the problem Assess the reasonableness of problem solutions and interpret those solutions
Gwaith Tim	Develop experience of team work and develop team working skills via group project
Gwella dysgu a pherfformiad ei hun	Identify and distil the key issues covered by lectures, tutorials and self-study Identify and use a range of learning resources Investigate benefits of small group working on self-study Structure study to accommodate intensive learning
Rhifedd	Develop an easy familiarity with numerical data sources and numerical data Apply numerical data to problem solving with care and accuracy Assess the reasonableness of and interpret numerical solutions Support assertions/arguments with appropriately developed and presented numerical data Calculate and use descriptive statistics
Sgiliau pwnc penodol	Identify and use sources of financial information Understand, analyze, interpret and synthesize between financial accounting, management accounting and market- based financial information Make well-based financial recommendations and decisions Bring financial analysis and decision making skills to the service of the business - in strategizing, marketing, operating, etc.
Sgiliau ymchwil	Identify which information sources are available to: Facilitate module study (understanding, wider reading) Provide information to facilitate the analysis of business performance and prospects Provide raw input to the production of the group project Select the most pertinent information for retrieval Retrieve information Re-assess the pertinence and assess the credibility of retrieved information Properly reference/attribute information sources
Technoleg Gwybodaeth	Use a variety of electronic web- and library based resources to review available information and retrieve pertinent information Use various software packages for the production of the group project report (text, numerical tables and analysis, graphics) Use software to complete elements of the self-study (e.g., spreadsheets for ease of tabulated numerical calculations, production of summary statistics, production of graphs, etc.)

Nodau

Mae'r modiwl hwn yn cydymffurfio a FfCChC Lefel 7