This module is not currently running in 2021 to 2022.
A synopsis of the curriculum
The focus of the module is on the nature and purpose of accounting and its management interface within an organisational context. Specifically, the module will focus on the following key topic areas:
* Concepts underpinning accounting systems and financial statements
* The construction of the primary financial statements for any business entity
* The regulatory framework of financial reporting
* Corporate governance and the role of the stakeholders in the process
* The annual report and accounts of public limited companies
* The analysis and interpretation of financial statements including budgetary planning and cost control
* The impact of medium and long-term finance on the financial statements
* The management of long-term finance and risk
Lectures & Seminars 36
Independent study 114
Total hours 150
This module has (30%) Coursework and (70%) Examinations
* Atrill, P. and McLaney, E. (2014) Accounting and Finance: An Introduction (7th Ed) Harlow: Pearson
* Atrill, P. and McLaney, E.(2013) Accounting and Finance for Non-Specialists (8th Ed), London: FT Prentice Hall
* Collier, P. M.(2012) Accounting for Managers (4th Ed) Chichester: Wiley Publishing
See the library reading list for this module (Canterbury)
The intended subject specific learning outcomes. On successfully completing the module students will be able to:
1 Demonstrate an in depth understanding of the relationship between business and accounting
2 Critically examine the principles upon which financial accounting is based and their relationship to the management decision making process
3 Demonstrate an in depth understanding of the role, relevance and responsibilities of the various parties in the corporate governance process
4 Debate the current issues in finance and accounting including ethics, social responsibility and sustainability
5 Critically analyse corporate financial statements
6 Critically evaluate the management of medium and long-term finance
7 Examine the impact of merger and acquisition activity on financial reporting
The intended generic learning outcomes. On successfully completing the module students will be able to:
1 Select, organise, develop and synthesis complex material
2 Plan, work and study independently
3 Communicate effectively both orally and in writing
4 Undertake research tasks with the minimum of guidance
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