Module content
- Business structures.
- Interpretation of financial statements and other financial data.
- Social and environmental/sustainability reporting.
- Working capital management.
- Techniques for raising finance.
- Costing systems.
- Cost-volume-profit analysis.
- Relevant costs and short-term decisions.
- Business valuation.
- Capital investment appraisal.
- Portfolio theory and capital asset management.
- Efficient market theory.
- Dividend policy.
- Cost of capital.
- Foreign exchange.
- Mergers and acquisitions.
Module outcomes
On successful completion of this module a student should be able to:
- Demonstrate a knowledge and understanding of economic fluctuations in inflation, finance and unemployment, and understand how these affect the business
- Demonstrate a knowledge and understanding of financial statements and reporting.
- Critically evaluate the financial models most commonly in use.
- Critically evaluate business performance, through ratio analysis.
- Choose between theories appropriate to various business situations, by a deep understanding of which models should be applied to various financial decisions.
Assessment
| Assessment | Description | Weighting |
|---|---|---|
| Presentation | Individual presentation (15 minutes) | 40% |
| Report | Individual report based on case study analysis (2500 words) | 60% |
Assessments may differ in 2020/21 due to adjustments for Covid-19. Please check Gateway for the latest regulations.
Key texts
Essential resources:
- McLaney, E. and Atrill P. (2015) Accounting and Finance for Non-Specialists, (9th ed.), Pearson.
- Weetman, P. (2016) Financial and Management Accounting, (7th ed.), Financial Times Press.
Additional resources:
- Gray, R., Adams, C. A. and Owen, D. (2014) Accountability, Social Responsibility and Sustainability: Accounting for Society and the Environment. Pearson Education.