Module Identifier MMM8010  
Academic Year 2006/2007  
Co-ordinator Mr Teerooven Soobaroyen  
Semester Semester 1  
Mutually Exclusive MBM2010  
Course delivery Lecture   20 Hours.  
  Seminars / Tutorials   5 Hours.  
Assessment TypeAssessment Length/DetailsProportion
Semester Exam2 Hours  70%
Semester Assessment Group Project Analysis (2000-2500 words)30%
Supplementary Exam2 Hours Resit/Re-submission of failed element or elements. The individual financial analysis project to be submitted as supplementary assessment in lieu of the Group Project.100%

Learning outcomes

Having completed this module, student should be able to:


This module aims to give students a practical grasp of accounting from two perspectives - external and internal. Firstly, the basics of financial accounting and the analysis of financial statements, (being the profit and loss account, balance sheet and cash flow statement) will be considered, as applicable to an external user of accounting information. Secondly, the management accounting perspective will cover the elements related to the internal use of accounting information, such as cost behaviour, financial decision making techniques, budgeting and financial control.


Reading Lists

** Recommended Text
Collier, P M (2006) Accounting for Managers 2nd edition. Wiley
** Supplementary Text
Attril, Pand McLaney, E (2004) Accounting and Finance for Non-specialists, Prentice Hall
Davies,T and Pain, B (2002) Business Accounting and Finance, McGraw Hill
Fraser, Lyn M and Ormiston, Aileen (1998) Understanding Financial Statements, Pearson
Parker, R H (1999) Understanding Company Financial Statements, Penguin


This module is at CQFW Level 7