Module Information

Module Identifier
Module Title
Academic Year
Intended for use in future years

Course Delivery

Delivery Type Delivery length / details
Lecture 4 hours of lectures per week or 40 hours in blocks
Seminars / Tutorials 20 hours to include case studies
Practical Group Game


Assessment Type Assessment length / details Proportion
Semester Assessment 3,000 word individual project  30%
Semester Exam 3 Hours   70%
Supplementary Assessment Retake failed elements or equivalent  30%
Supplementary Exam 3 Hours   Retake failed elements or equivalent  70%

Learning Outcomes

On successful completion of this module students should be able to:

List, describe, explain, compare and contrast different elements in:
• Accounting context, usage, approaches, regulation, practices and analysis
• Earnings management
• Business funding
• Financial decision making
• Mergers, acquisitions and restructuring
• Business planning and monitoring

Account for simple transactions; produce simple financial and management accounting statements; produce simple budgets

Interpret financial accounting statements

Cite, explain, appropriately select and apply formulae/techniques to
• Analyze accounting and market-based information
• Make short and long-run financial decisions
• Calculate costs of capital and assess capital structure
• 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, position and prospects


1. Introduction and context
2. Summarizing and representing data
3. Understanding and interpreting financial accounting information
4. Choosing and managing business funding
5. Understanding and interpreting stock market information
6. Management accounting techniques and short-term decision making
7. Long-term investment appraisal techniques and decisions
8. Mergers, acquisitions and restructuring
9. Planning and monitoring business activities
10. Review

Corporate governance and ethics to be incorporated as pertinent throughout.

Brief description

This module aims to give students a well-informed, practical grasp of accounting, finance, financial analysis and financial decision-making as pertinent to the aspiring general manager. It brings together key topics from financial accounting, management accounting, finance and data analysis. Whilst leveraging students’ prior knowledge and experience where possible, the module recognizes that students have a variety of backgrounds, and no prior accounting/finance specialism may be assumed.

The over-riding concern is that students should be able to speak and understand the vocabulary of business; and that be able to take an active and constructive part in discussions and decisions based on accounting and financial information.

Underlying themes for the module are the need for interpretation as well as raw analysis; relating accounting and finance to other aspects of business to allow for integrated insight; appreciation of uncertainty and risk; and creation of value.

Module Skills

Skills Type Skills details
Application of Number • 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
Communication • Develop confidence in and clarity of oral communication via tutorial and lecture participation • Develop clarity and focus of written communication via: o individual project production o development of answers to self study questions • Develop and use appropriately subject-specific vocabulary in oral and written communication
Improving own Learning and Performance • 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
Information Technology • 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 individual 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.)
Personal Development and Career planning • Develop skills in financial analysis and decision making which are essential to the aspiring general manager
Problem solving • 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
Research skills • Identify which information sources are available to: o facilitate module study (understanding, wider reading) o provide information to facilitate the analysis of business performance and prospects o provide raw input to the production of the individual 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
Subject Specific Skills • 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
Team work


This module is at CQFW Level 7