Skip to main content
KBS_Icon_questionmark link-ico





Key information

  • Module code:


  • Level:


  • Semester:


  • Credit value:


Module description

The main objectives of the module are to:

  • Provide an introduction to management and financial accounting and the types of information each provides.
  • Examine basic financial issues faced by managers in business organisations and use accounting data in order to assist managerial decisions.
  • Enable interpretation of the financial performance and position of organisations through an understanding of the accounting concepts and procedures used in preparing financial statements.

Who should do this module?

Students interested in:

  • The functions of accounting in business organisations
  • The purpose of financial statements for business organisations
  • accounting concepts and conventions
  • Preparation of financial statements
  • Classification of costs from an accounting perspective
  • Use of cost information for profit analysis
  • Capital investment appraisals


Assessment details

2 hour exam (80%)

MCQ midterm (18%)

Weekly KEATS submissions (2%)

Teaching pattern

1 x 2 hour weekly lecture

1 x 1 hour weekly tutorial 

Suggested reading list

McLaney, E. and Atrill, P. (M&A), Accounting and Finance: An Introduction, 8th edition (2016) or 7th edition (2014), Financial Times-Prentice Hall / Pearson