Module Identifier MBM2010  
Academic Year 2001/2002  
Co-ordinator Ms Megan Williams  
Semester Semester 1  
Course delivery Lecture   20 Hours  
  Tutorial   6 Hours  
Assessment Course work     30%  
  Exam   2 Hours   70%  

Brief description

This module is intended to provide a practical understanding of the context, preparation and analysis of financial accounts, as pertinent to the non-specialist general manager.


This module aims to give students a practical grasp of the basics of financial reporting (context, purpose and the regulatory framework), the recording of business transactions and the preparation, understanding and analysis of financial accounts (being the profit and loss account, balance sheet and cash flow statement). The over-riding concern is that students should not be panicked or cowed when faced with financial accounting information; rather, that they should be able properly to discern and interpret financial accounting information, and contribute usefully to discussions and decision making based on or about it.

The module also aims to assist the development of a variety of personal transferable skills by encouraging students to:

Learning outcomes

Having completed this module, student should be able to:

Outline syllabus

Reading Lists

** Essential Reading
Reid, Walter and Myddleton, D R. The meaning of Company Accounts. 7th edition. Gower
Attrill, P and McLaney, E. (2001) Accounting and Finance for Non-specialists. Prentice Hall
Parker, R H. (1999) Understanding Company Financial Statements. Penguin
Parker, R H. (1994) Understanding Company Financial Statements. Penguin
Davies, Tony and Pain, Brian. (2001) Business Accounting and Finance. McGraw-Hll