Module Identifier MBM2010  
Module Title FINANCIAL REPORTING  
Academic Year 2006/2007  
Co-ordinator Ms Megan R Williams  
Semester Semester 1  
Course delivery Seminars / Tutorials   6 Hours.  
  Lecture   1 Hours.  
Assessment
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  70%
Semester Assessment  30%
Supplementary Exam2 Hours  100%

Learning outcomes

Having completed this module, student should be able to:

Aims

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.

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.

Content

Transferable skills

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

Reading Lists

Books
** Supplementary Text
Parker, R H (1999) Understanding Company Financial Statements Penguin
Attrill, P and McLaney, E (2001) Accounting and Finance for Non-specialists Prentice Hall
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

Notes

This module is at CQFW Level 7