2024/25 Taught Postgraduate Module Catalogue
LUBS5768M Accounting and Finance
15 creditsClass Size: 80
Module manager: Prof. Joanna Ye
Email: Y.Ye@lubs.leeds.ac.uk
Taught: Semester 1 (Sep to Jan) View Timetable
Year running 2024/25
Module replaces
LUBS 5769MLUBS 5780MThis 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 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 type | Number | Length hours | Student hours |
Lecture | 11 | 2.00 | 22.00 |
Seminar | 10 | 2.00 | 20.00 |
Private study hours | 108.00 | ||
Total Contact hours | 42.00 | ||
Total hours (100hr per 10 credits) | 150.00 |
Private study
This could include a variety of activities, such as reading, watching videos, question practice and exam preparation.Opportunities for Formative Feedback
Formative feedback will be available through workshop exercises with worked examples and feedbackMethods of assessment
Exams
Exam type | Exam 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 3 hours examination
Reading list
The reading list is available from the Library websiteLast updated: 16/08/2024 11:44:42
Browse Other Catalogues
- Undergraduate module catalogue
- Taught Postgraduate module catalogue
- Undergraduate programme catalogue
- Taught Postgraduate programme catalogue
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