Module Identifier MBM2010  
Academic Year 2003/2004  
Co-ordinator Ms Megan R Williams  
Semester Semester 1  
Course delivery Seminars / Tutorials   6 Hours  
  Lecture   20 Hours  
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  70%
Semester Assessment  30%

Learning outcomes

Having completed this module, student should be able to:

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:

Outline syllabus

Reading Lists

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


This module is at CQFW Level 7