The University of Kent, Canterbury, Kent, CT2 7NZ, T +44 (0)1227 764000
Accounting and Financial Management - CB942
Undergraduate or postgraduate masters level module
|15 (7.5)||Ryder Mr F L|
The information below applies to the 2013-14 session
• The background to financing, investment and distribution decisions.
• Types of finance: their varying rights and costs.
• Sources of finance.
• Financial reporting: importance, concepts and regulation.
• Financial statements and their interpretation.
• Planning, budgeting and control systems.
• Strategic management and accounting.
• Investment appraisal and determining the cost of capital.
• Business valuation M&A.
Method of assessment
- Atrill, P. and McLaney, E. (2010), Accounting and Finance for Non-Specialists (6th Ed), FT Prentice Hall. Collier, P.M. (2012), Accounting for Managers, Wiley Publishing.
- On completion of this module students will be able to demonstrate knowledge of, understanding of and the ability to implement concepts and techniques relating to: • The financing, investment and distribution decisions of enterprises. • The interface between financial reporting and management processes. • The primary financial statements and the bases on which they are prepared and regulated. • Analysis of corporate financial statements. • Analysis and management of the cash-cycle. • The role of budgeting in the management process and approaches to the preparation of budgets. • The financial implications of short and long term decision scenarios. • The utility of different types of accounting information for management purposes, with particular reference to strategic management issues. • Investment appraisal and determination of the cost of capital. • Business valuation and Merger and Acquisition.