Please note
This document only provides information for the academic year selected and does not form part of the student contract
School:
Huddersfield Business School
Credit Rating:
20
Level (including FHEQ):
H (FHEQ Level 6)
Graded or Non Graded:
Graded
Version Valid From:
2021-09-01
Module Leader:
Jiafan Li
Version Number
2024.02
Learning Methods
Tutorial and Project Supervision
Lecture
Guided Independent Study
Synopsis
This module will give you a business perspective of financial and management accounting which will be invaluable in your working life, whatever career you decide to enter into. The module will progress from the understanding of published financial statements through to interpretation and critical analysis of these. The provision of … For more content click the Read More button below.
Learning Strategy
Examples and theory will be provided by a series of lectures which will be complemented by tutorial sessions. Students will be expected to read extensively for the module and prepare answers to numerical and written questions. We work continuously with our school’s VLE team to keep abreast with the latest … For more content click the Read More button below.
Outline Syllabus
Accounting concepts underlying the preparation of accounts.
Financial statements, need, users and uses.
The main financial statements and the measurement of profit, and valuation of assets.
The use and interpretation of accounting ratios.
Cost classification, and behaviour.
Break even analysis.
Costing information for pricing.
Information for budgeting and management control.
… For more content click the Read More button below.
Learning Outcomes
On successful completion of this module students will
1.
Understand the purpose and use of published financial information for capital markets and external users.
2.
Identify the problems associated with the financial analysis/interpretation of accounts.
3.
Understand from a business perspective how management information is used for planning and control
4.
Critically evaluate the various concepts of investment appraisal and sources of finance
5.
Analyse the performance of a public limited company.
6.
Prepare calculations for material, labour and overhead costs by applying the theory of cost behaviour to different situations
7.
Prepare calculations to use financial information for planning, decision making and control
8.
Demonstrate effective writing skills.
Formative Assessment
Assessment 1: Other
Summative Assessment
Assessment 1: In-Class Test
Assessment 2: Written Assignment
Assessment Criteria
The assessment criteria are as set out in the Huddersfield Business School Assessment Guidelines. The guidelines provide criteria for the assessment of both coursework and examinations.