Financial Accounting for Decision Makers - BUSN3691

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Module delivery information

Location Term Level1 Credits (ECTS)2 Current Convenor3 2024 to 2025
Spring Term 4 15 (7.5) checkmark-circle


The module is designed to teach students how to prepare, read and interpret financial information with a view to their being future business managers rather than accountants.

The module will begin with a brief demonstration of bookkeeping using an easy understandable approach. Students will be shown how to prepare financial statements from a trial balance and make adjustments to the figures given by acting on information given in a short scenario.

The regulatory framework of financial reporting will be considered with annual reports and accounts of a variety of organisations. The module will end with an analysis of financial statements with students shown how to interpret data and make sensible recommendation.


Contact hours

Private Study: 32
Contact Hours: 118
Total: 150


Compulsory to the following courses:

BSc Business and Management and associated programmes
BSc International Business
BSc Business and Marketing
BSc Business Analytics and Management

Method of assessment

Main assessment methods:

VLE Test 1 (15%)
VLE Test 2 (15%)
Examination, 2 hours (70%)

Reassessment methods:

100% Examination

Indicative reading

Learning outcomes

The intended subject specific learning outcomes.
On successfully completing the module students will be able to:

- Demonstrate the link between financial accounting systems and business activities for a variety of organisations.
- Describe the role and limitations of financial reporting in providing useful information to decision makers.
- Produce financial statements from trial balance for sole traders and limited companies incorporating post trial balance adjustments.
- Illustrate the various influences on the financial reporting process and how they impact on the annual report and accounts in UK companies, in particular, and why there is a need for regulating the practice of financial reporting.
- Analyse a set of financial statements and be able to explain the limitations of techniques of analysis.

The intended generic learning outcomes.
On successfully completing the module students will be able to:

- Plan work, manage their time, and study independently.
- Retrieve information from a variety of sources of financial records.
- Analyse and communicate information from a variety of sources of financial data.


  1. Credit level 4. Certificate level module usually taken in the first stage of an undergraduate degree.
  2. ECTS credits are recognised throughout the EU and allow you to transfer credit easily from one university to another.
  3. The named convenor is the convenor for the current academic session.
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