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2017/18 Taught Postgraduate Module Catalogue

LUBS5768M Accounting and Finance

15 creditsClass Size: 40

Module manager: Prof. Steve Toms
Email: j.s.toms@leeds.ac.uk

Taught: Semester 1 View Timetable

Year running 2017/18

Module replaces

LUBS 5769MLUBS 5780M

This module is not approved as an Elective

Objectives

This module aims to provide an introduction to the principles of accounting and corporate finance and shows how they can be applied to assist performance measurement and decision-making in various business contexts. Specifically it gives students detailed knowledge of financial statement preparation and interpretation, the way in which finance is raised in financial markets and deployed in organisations and of the use of financial information for decision making and control.

Learning outcomes
Upon completion of this module students will be able to critically evaluate:
- the principles and techniques of accounting and their value and limitations
- the meaning of the various types of financial statements that are included in a published set of accounts
- how organisations engage with financial resource providers to obtain and deploy financial resources, making reasoned evaluations of alternatives.
- how accounting information is generated and communicated for internal purposes of planning, decision-making, control and performance measurement, and evaluate its usefulness in the wider business context
- meaning of cost behaviour and the analysis of deviation between actual and budgeted results

Skills outcomes
Upon completion of this module students will be able to:
Transferable
- Apply professional commercial awareness and creative use of knowledge to problem solving

Subject Specific
- Deploy numerical methods and financial spreadsheets and associated arithmetical techniques with judgement in a professional and commercial context


Syllabus

Indicative content
Introduction to basic financial statements
Interpretation of accounts
Cash flow statements and forecasts
Valuation of assets and businesses
Investment appraisal and sources of finance
Sources of finance and cost of capital
Principles of costing
Accounting information for planning
Accounting information for decision-making
Accounting information for control

Teaching methods

Delivery typeNumberLength hoursStudent hours
Lecture151.5022.50
Seminar151.5022.50
Private study hours105.00
Total Contact hours45.00
Total hours (100hr per 10 credits)150.00

Private study

Follow on reading from lectures and preparation for classes and assessment. Students will be expected to contribute to discussion in the classes.

Opportunities for Formative Feedback

Progress on the module will be monitored by feedback in the classes through discussion and through practical exercises to test understanding of course material. Students can also obtain feedback on a one-to-one basis from the module leader outside the class setting.

Methods of assessment


Exams
Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)3 hr 100.00
Total percentage (Assessment Exams)100.00

The resit for this module will be 100% by examination

Reading list

The reading list is available from the Library website

Last updated: 05/12/2017

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