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2022/23 Undergraduate Module Catalogue

LUBS1225 Accounting for Managers

10 creditsClass Size: 354

Module manager: Chenxing Jing

Taught: Semester 1 (Sep to Jan) View Timetable

Year running 2022/23

This module is mutually exclusive with

LUBS1235Introductory Financial Accounting
LUBS1915Introduction to Financial Accounting
LUBS1925Introduction to Management Accounting
LUBS2035Finance for Small Business

This module is not approved as a discovery module


Accounting for Managers is designed to provide an overview and introduction to how accounting information is used to help managers in organisations evaluate financial performance, position and make short-term and long-term decisions. Students will develop their understanding of key concepts and how to apply fundamental techniques in financial and management accounting.

Learning outcomes
Upon completion of the module students will be able to:
- Outline how core financial and management accounting information is prepared and used in organisations
- Recognise and explain fundamental concepts and techniques in financial and management accounting, including their benefits and limitations
- Summarise the effects of common financial transactions according to financial accounting principles to prepare basic financial statements
- Interpret a variety of financial statements to assess performance and position of the businesses whose results are being reported

Skills outcomes
- Work quickly and accurately when applying numerical techniques

Subject Specific:
- Apply fundamental accounting principles and techniques to prepare basic financial accounting and management accounting information
- Interpret information from core financial statements and explain the findings to provide a basic insight into the financial position and performance of a simple organisation
- Interpret the findings from applying management accounting techniques to make suggestions as to what decisions management should take
- Produce clear explanations of theoretical concepts and practical techniques, including benefits and limitations


Indicative content:
- Introduction to accounting
- Measuring and reporting financial position
- Measuring and reporting financial performance
- Measuring and reporting cash flows
- Analysis and interpretation of financial statements
- Accounting information for planning and control
- Investment appraisal

Teaching methods

Delivery typeNumberLength hoursStudent hours
Private study hours73.00
Total Contact hours27.00
Total hours (100hr per 10 credits)100.00

Private study

This could include a variety of activities, such as reading, watching videos, question practice and exam preparation.

Opportunities for Formative Feedback

Your teaching methods could include a variety of delivery models, such as face-to-face teaching, live webinars, discussion boards and other interactive activities. There will be opportunities for formative feedback throughout the module.

Methods of assessment

Exam typeExam duration% of formal assessment
Standard exam (closed essays, MCQs etc)2 hr 00 mins100.00
Total percentage (Assessment Exams)100.00

The resit for this module will be 100% by 2hr examination.

Reading list

The reading list is available from the Library website

Last updated: 17/10/2022


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