2017/18 Taught Postgraduate Module Catalogue

LUBS5810M Accounting and Finance

15 creditsClass Size: 60

Module manager: Dr Iain Clacher
Email: i.clacher@lubs.leeds.ac.uk

Taught: 1 Jan to 31 Mar View Timetable

Year running 2017/18

Module replaces

LUBS 5813M and LUBS 5832M

This module is not approved as an Elective

Objectives

The module provides 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.

Learning outcomes
Knowledge outcomes:

On completion of this module, students will be able to:

i) identify and apply the basic principles and techniques of accounting, demonstrating awareness of their value and limitations;
ii) critically interpret the types of financial statements that are included in a published set of accounts and communicate their meaning;
iii) discuss how organisations engage with financial resource providers to obtain and deploy financial resources, making reasoned evaluations of alternatives;
iv) identify 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; and
v) critically interpret cost behaviour and the analysis of deviation between actual and budgeted results and communicate their meaning.



Skills outcomes:

Transferable:

Ethical awareness

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 type	Number	Length hours	Student hours
Workshop	4	8.00	32.00
Private study hours			118.00
Total Contact hours			32.00
Total hours (100hr per 10 credits)			150.00

Private study

Follow on reading from workshops and preparation for workshops 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 workshops 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 type	Exam duration	% of formal assessment
Unseen exam	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: 30/01/2018

Disclaimer

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