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| MODULE DESCRIPTOR | |||
|---|---|---|---|
| Module Title | |||
| Financial Information and Decision Making | |||
| Reference | BSM001 | Version | 5 |
| Created | April 2017 | SCQF Level | SCQF 11 |
| Approved | September 2018 | SCQF Points | 15 |
| Amended | May 2017 | ECTS Points | 7.5 |
| Aims of Module | |||
|---|---|---|---|
| To develop the ability to identify and evaluate the nature, context and format of the relevant financial information of companies and to analyse such information with respect to appropriate decision making. | |||
| Learning Outcomes for Module | |
|---|---|
| On completion of this module, students are expected to be able to: | |
| 1 | Critically evaluate the relevance of the information in the Income, Balance Sheet, Cash Flow Statements, Notes to the Financial Statements and Stock market data. |
| 2 | Critically appraise the accounting approach to income and asset value measurement and evaluate the financial reporting environment. |
| 3 | Identify and interpret the key drivers of Financial Statements, Share Prices of the Company. |
| 4 | Understand and critically evaluate relevant techniques of analysis to the above Financial Information, noting their main sources in order to make key decisions |
| Indicative Module Content |
|---|
| Structure and Content of Income, Balance Sheet and Cash Flow Statement, noting differnce of focus in operation of business income and asset measurement; the financial reporting environment, relevance of Profit Levels, Assets, Liabilities, Net Book Value and Cash Flows plus Balances to performance of business; Key Drivers of Revenues, Costs Expenses, Interest and Tax plus Fixes Assets, Net Current Assets and Long Term Debt plus Operational, Investment, Financing Cash Flows; Ratio and Dupont Analysis, Z Scores, Value Added and Sustainable Growth; Stock Market Data |
| Module Delivery |
|---|
| The module will be delivered by formal lectures and tutorial exercises. |
| Indicative Student Workload | Full Time | Part Time |
|---|---|---|
| Contact Hours | 36 | 36 |
| Non-Contact Hours | 114 | 114 |
| Placement/Work-Based Learning Experience [Notional] Hours | N/A | N/A |
| TOTAL | 150 | 150 |
| Actual Placement hours for professional, statutory or regulatory body |
| ASSESSMENT PLAN | |||||
|---|---|---|---|---|---|
| If a major/minor model is used and box is ticked, % weightings below are indicative only. | |||||
| Component 1 | |||||
| Type: | Examination | Weighting: | 100% | Outcomes Assessed: | 1, 2, 3, 4 |
| Description: | Final written examination | ||||
| MODULE PERFORMANCE DESCRIPTOR | |
|---|---|
| Explanatory Text | |
| The module is assessed by one component: C1 - Examination - 100% weighting. Module Pass Mark = Grade D (40%) | |
| Module Grade | Minimum Requirements to achieve Module Grade: |
| A | 70% or above |
| B | 60% - 69% |
| C | 50% - 59% |
| D | 40% - 49% |
| E | 35% - 39% |
| F | 0% - 34% |
| NS | Non-submission of work by published deadline or non-attendance for examination |
| Module Requirements | |
|---|---|
| Prerequisites for Module | None. |
| Corequisites for module | None. |
| Precluded Modules | None. |
| INDICATIVE BIBLIOGRAPHY | |
|---|---|
| 1 | ATRILL, P. and McLANEY, E., 2022. Financial accounting for decision makers.10th ed. Harlow: Pearson. |
| 2 | DYSON, J.R. and FRANKLIN, E., 2022. Accounting for non-accounting students. 12th ed. Harlow: Pearson. |
| 3 | ELLIOTT, J. and Elliott, B., 2022. Financial Accounting and Reporting. 12th ed. Harlow: Pearson. |